01800nam a2200289Ia 4500 311883 20160527190613.0 120727s2013 nju b 001 0 eng 2012028599 9781118301555 (cloth) 9781118419779 (ePDF) 9781118434055 (Mobi) 9781118421475 (ebook) DLC DLC pcc HF5681.B2 Z2343 2013 658.4/73 23 Zack, Gerard M. 293058 Local Financial statement fraud strategies for detection and investigation Gerard M. Zack. Hoboken, N.J. John Wiley & Sons 2013. xxi,288 p. 23 cm. eigm 04/2013 Includes bibliographical references and index. 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. Misleading financial statements 137176 Local Fraud 98726 Local 229808 229808 0 0 lc 0 HF_5681_000000000000000__B2_Z2343_2013 0 mbl 120599 12 12 20 2016-05-27 JOHN WILEY & SONS, INC 85.00 501641 0 HF5681 .B2 Z2343 2013 50000003238887 2016-05-27 00:00:00 r:311883 6