| Document Type
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BL
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| Record Number
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661540
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| Doc. No
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dltt
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| Main Entry
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Zack, Gerard M
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| Title & Author
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Financial statement fraud : strategies for detection and investigation /\ Gerard M. Zack
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| Publication Statement
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Hoboken, N.J. :: J. Wiley & Sons,, c2013
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| Series Statement
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Wiley corporate F&A
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| Page. NO
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1 online resource (1 v.) :: ill
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| ISBN
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9781118421475
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: 1118421477
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9781118301555
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| Bibliographies/Indexes
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Includes bibliographical references and index
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| Contents
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Introduction to revenue-based financial reporting fraud schemes -- Timing schemes -- Fictitious and inflated revenue -- Misclassification schemes -- Gross-up schemes -- Improper capitalization of costs -- Asset valuation schemes -- Fair value accounting -- Shifting expenses to future periods -- Omissions and under-reporting of liabilities -- Consolidations and business combinations -- Financial reporting fraud as a concealment tool -- Financial statement fraud by not-for-profit organizations -- Disclosure fraud -- Detecting financial statement fraud -- Financial statement analysis -- Ratio analysis -- Other detection procedures -- Fraud or honest mistake? -- Assessing (or minimizing) auditor liability
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| Subject
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Misleading financial statements
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| Subject
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Fraud
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| LC Classification
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HF5681.B2Z2343 2013
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| Added Entry
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Ohio Library and Information Network
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