.

0 (hodnocen0 x )

EB

ONLINE

Hoboken, N.J. : John Wiley & Sons, c2013

1 online resource (xxi, 288 p.)

ISBN 9781118419779 (electronic bk.)

ISBN 9781118301555 (cloth)

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.

Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries

001750425

full

(Au-PeEL)EBL1061887

(CaONFJC)MIL411664

(CaPaEBR)ebr10626220

(MiAaPQ)EBC1061887

(OCoLC)818819715