Zack, Gerard M. <br/><br/>
Financial statement fraud  strategies for detection and investigation 
Gerard M. Zack. 
 - Hoboken, N.J.  John Wiley & Sons  2013. 
 - xxi,288 p.  23 cm. 
<br/><br/>Includes bibliographical references and index. 
<br/><br/>Foreword -- Preface -- Acknowledgments -- Revenue-based schemes -- Introduction to revenue-based financial reporting fraud schemes -- Timing schemes -- Fictitious and inflated revenue -- Misclassification schemes -- Gross-up schemes -- Asset-based schemes -- Improper capitalization of costs -- Asset valuation schemes -- Fair value accounting -- Expense and liability schemes -- Shifting expenses to future periods -- Omissions and under-reporting of liabilities -- Other financial reporting schemes -- Consolidations and business combinations -- Financial reporting fraud as a concealment tool -- Financial statement fraud by not-for-profit organizations -- Disclosure fraud -- Detection and investigation -- Detecting financial statement fraud -- Financial statement analysis -- Ratio analysis -- Other detection procedures -- Fraud or honest mistake? -- Assessing (or minimizing) auditor liability. 
<br/><br/><label>ISBN: </label>9781118301555 (cloth) 9781118419779 (ePDF) 9781118434055 (Mobi) 9781118421475 (ebook) 
<br/><br/><label>LCCN: </label>2012028599 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Misleading financial statements<br/>Fraud
<br/><br/><label>LC Class. No.: </label>HF5681.B2  / Z2343 2013 
<br/><br/><label>Dewey Class. No.: </label>658.4/73