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" Financial statement fraud : "
Zabihollah Rezaee, Richard Riley.
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BL
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| Record Number
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1042492
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| Doc. No
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b796862
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| Main Entry
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Rezaee, Zabihollah,1953-
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| Title & Author
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Financial statement fraud : : prevention and detection /\ Zabihollah Rezaee, Richard Riley.
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| Edition Statement
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2nd ed.
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| Publication Statement
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Hoboken, N.J. :: Wiley,, ©2010.
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| Series Statement
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Finance professional collection
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| Page. NO
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1 online resource (xix, 332 pages) :: illustrations
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| ISBN
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0470543205
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: 1119198305
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: 9780470543207
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: 9781119198307
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0470455705
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9780470455708
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Financial statement fraud defined -- Financial reporting structure -- Cooking the books equals fraud -- Realization, prevention, and detection -- Taxonomy and schemes -- Role of corporate governance -- Board of directors' oversight responsibility -- Audit committees and corporate governance -- Management responsibility -- Role of the internal auditor -- Role of external auditors -- Governing bodies -- Fraud in a digital environment -- Fraud examination practice, education, and research -- Appendix: summary of six recent fraud studies.
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| Abstract
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"Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will find A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information. Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities Expert advice from the author of Corporate Governance and Ethics and coauthor of the forthcoming Wiley textbook, White Collar Crime, Fraud Examination and Financial Forensics Financial Statement Fraud, Second Edition contains recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improving the quality of financial reports"--Provided by publisher.
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| Subject
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Fraud.
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Misleading financial statements.
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| Subject
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BUSINESS ECONOMICS-- Accounting-- Financial.
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Fraud.
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| Subject
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Misleading financial statements.
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| Dewey Classification
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657/.3
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| LC Classification
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HF5681.B2R3997 2010eb
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| Added Entry
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Riley, Richard,1962 April 18-
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