Financial statement fraud
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http://site.ebrary.com/lib/rucke/Doc?id=10626220
- An electronic book accessible through the World Wide Web; click to view
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. Palo Alto, Calif. : ebrary, 2011. Available via World Wide Web. Access may be limited to ebrary affiliated libraries.
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