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The Resource Financial statement fraud : strategies for detection and investigation, Gerard M. Zack

Financial statement fraud : strategies for detection and investigation, Gerard M. Zack

Label
Financial statement fraud : strategies for detection and investigation
Title
Financial statement fraud
Title remainder
strategies for detection and investigation
Statement of responsibility
Gerard M. Zack
Creator
Subject
Language
eng
Cataloging source
DLC
http://library.link/vocab/creatorName
Zack, Gerard M
Dewey number
658.4/73
Index
index present
LC call number
HF5681.B2
LC item number
Z2343 2013
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/subjectName
  • Misleading financial statements
  • Fraud
Label
Financial statement fraud : strategies for detection and investigation, Gerard M. Zack
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Contents
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
Control code
2012028599
Dimensions
24 cm.
Extent
xxi, 288 p.
Isbn
9781118301555
Lccn
2012028599
Label
Financial statement fraud : strategies for detection and investigation, Gerard M. Zack
Publication
Bibliography note
Includes bibliographical references and index
Contents
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
Control code
2012028599
Dimensions
24 cm.
Extent
xxi, 288 p.
Isbn
9781118301555
Lccn
2012028599

Library Locations

    • Central LibraryBorrow it
      710 W. Cesar Chavez St, Austin, TX, 78701, US
      30.271302100000 -97.746016800000
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