000			01800nam a2200289Ia 4500
001			311883
005			20160527190613.0
008			120727s2013 nju b 001 0 eng
010			_a 2012028599
020			_a9781118301555 (cloth)
020			_a9781118419779 (ePDF)
020			_a9781118434055 (Mobi)
020			_a9781118421475 (ebook)
040			_aDLC _cDLC
042			_apcc
050	0	0	_aHF5681.B2 _bZ2343 2013
082	0	0	_a658.4/73 _223
100	1		_aZack, Gerard M. _9293058 _2Local
245	1	0	_aFinancial statement fraud _bstrategies for detection and investigation _cGerard M. Zack.
260			_aHoboken, N.J. _bJohn Wiley & Sons _c2013.
300			_axxi,288 p. _c23 cm.
590			_aeigm 04/2013
504			_aIncludes bibliographical references and index.
505	0		_aForeword -- 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.
650		0	_aMisleading financial statements _9137176 _2Local
650		0	_aFraud _998726 _2Local
999			_c229808 _d229808