Zack, Gerard M.
Hoboken, N.J. : John Wiley & Sons, 2013.
Added to CLICnet on 12/11/2013

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Notes:

• 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.

Subjects:

• Misleading financial statements.
• Fraud.

Requested by McIntosh, M