Financial statement fraud: prevention and detection
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
New York [u.a.]
Wiley
2002
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 315 S. graph. Darst. |
| ISBN: | 0471092169 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804138720320815104 |
|---|---|
| adam_text | Contents
1 Financial Statement Fraud Defined 1
Introduction 1
Definition of Financial Statement Fraud 1
Nature of Financial Statement Fraud 5
Cost of Financial Statement Fraud 7
Fraud Studies 10
Sanctions for Perpetrations of Financial Statement Fraud 14
Occurrence, Prevention, and Detection 15
Conclusion 18
2 Financial Reporting of Public Companies 21
Introduction 21
Financial Reporting System 21
Annual Financial Reporting Requirements 22
High-Quality Financial Reports 23
High-Quality Financial Reporting 24
Six-Legged Stool of the Financial Reporting Process 26
Corporate Financial Reports 28
Contract View of Corporations 30
Expectation Gap between Preparers and Users of Financial
Reports 33
Perceived Problems of Current Financial Reporting 34
Conclusion 41
3 Cooking the Books Equals Fraud 44
Introduction 44
Financial Statement Fraud 44
Profile of Financial Statement Fraud 46
Financial Statement Fraud Case Analysis 61
Fraud Prevention and Detection Strategies 65
Conclusion 66
4 Realization, Prevention, and Detection 69
Introduction 69
Realization 69
The 3Cs Model 70
xvii M
xviii Contents
Economic Factors 72
External Antecedent Factors 74
Internal Antecedent Factors 74
Top Management Team Characteristics 76
Financial Statement Fraud Prevention 77
Financial Statement Fraud Detection 79
Correction Procedures 80
Prevention, Detection, and Correction Strategies 81
Conclusion 81
5 Taxonomy and Schemes 84
Introduction 84
Financial Shenanigans 84
Taxonomy of Financial Statement Fraud 86
Common Fraud Schemes 89
Earnings Management 90
Common Revenue Fraud Schemes 93
Authoritative Pronouncements on Earnings Management 95
Earnings Management and Financial Statement Fraud 95
Symptoms of Financial Statement Fraud 98
Whistle-Blowing 104
Generic Characteristics of Companies Engaged in Fraud 111
Conclusion 113
6 Role of Corporate Governance 117
Introduction 117
Definition of Corporate Governance 117
Responsibility of Corporate Governance 119
Corporate Governance Principles 120
Role of Corporate Governance in Preventing and Detecting
Financial Statement Fraud 123
Characteristics of Corporate Governance 125
Corporate Governance Structure 126
Conclusion 137
7 Board of Directors Oversight Responsibility 141
Introduction 141
The Role of the Board of Directors 141
Composition of the Board of Directors 143
Functions of the Board of Directors 144
Responsibilities 144
Attributes 146
Contents xix
Characteristics in Companies Engaged in Fraud 148
Conclusion 150
8 Audit Committees and Corporate Governance 154
Introduction 154
Evolution of Audit Committees 155
SEC Rules on Audit Committees 160
Audit Committees and Organized Stock Exchanges 161
Blue Ribbon Committee Recommendations 163
Blue Ribbon Committee Guiding Principles 165
Future of Audit Committees 166
Audit Committee Charters 168
Charters Benchmarks 173
Chairperson of Audit Committees 174
Audit Committee Report 174
Audit Committees Rules for Preventing and Detecting
Financial Statement Fraud 177
Conclusion 179
9 Management Responsibility 181
Introduction 181
Management Financial Reporting Responsibilities 181
Management s Role in Financial Statement Fraud
Prevention and Protection 182
Management Motives and Incentives 183
Gamesmanship 186
Management Stock Ownership 192
Management Power 193
Internal Control Function 194
Management Attitude Toward Financial Statement Fraud 199
Conclusion 200
10 Role of the Internal Auditor 203
Introduction 203
Internal Auditors and Corporate Governance 203
Internal Auditors Responsibilities 204
Internal Audit Fraud Standards 206
The Efficacy of Internal Audit in Financial Statement Fraud
Prevention and Detection 208
Cooperation Between External and Internal Audit 209
Internal Audits and the Audit Committee 210
Internal Control 211
Conclusion 214
xx Contents
11 Role of External Auditors 216
Introduction 216
Independent Audit and Financial Statements 216
Independent Auditor and Financial Statement Fraud 217
High-Quality Audits 219
Independent Audit and Internal Control 223
Fraud Detection Audit Procedures 227
Audit Failures 230
Improving Audit Effectiveness 231
Current Developments in Public Accounting 236
Materiality Guidance 239
Risk Factors of Financial Statement Fraud 240
Communication of Fraud 242
Auditor Independence 243
New SEC Rules on Auditor Independence 250
Conclusion 252
12 Governing Bodies 255
Introduction 255
Securities and Exchange Commission 255
SEC and Financial Statement Fraud 264
Role of the American Institute of Certified Public Accountants 267
Role of the Financial Accounting Standards Board 271
SEC and FASB Relationship 272
Conclusion 273
13 Fraud in a Digital Environment 275
Introduction 275
Digital Economy 275
Electronic Commerce 277
Changes in Business Environment 280
Electronic Financial Reporting 284
Conclusion 298
14 Fraud Examination Practice and Education 302
Introduction 302
Forensic Accounting Practices 302
Certified Fraud Examiner 305
Fraud Examination Education 306
Conclusion 310
Index 313
|
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| discipline | Wirtschaftswissenschaften |
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| indexdate | 2024-07-09T21:32:40Z |
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| spelling | Rezaee, Zabihollah Verfasser aut Financial statement fraud prevention and detection Zabihollah Rezaee. Foreword by Joseph T. Wells New York [u.a.] Wiley 2002 XX, 315 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Steuerfahndung (DE-588)4057431-3 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Betrug (DE-588)4006249-1 gnd rswk-swf Steuerhinterziehung (DE-588)4057439-8 gnd rswk-swf Steuerhinterziehung (DE-588)4057439-8 s DE-604 Steuerfahndung (DE-588)4057431-3 s Rechnungslegung (DE-588)4128343-0 s Betrug (DE-588)4006249-1 s 1\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017195132&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Rezaee, Zabihollah Financial statement fraud prevention and detection Steuerfahndung (DE-588)4057431-3 gnd Rechnungslegung (DE-588)4128343-0 gnd Betrug (DE-588)4006249-1 gnd Steuerhinterziehung (DE-588)4057439-8 gnd |
| subject_GND | (DE-588)4057431-3 (DE-588)4128343-0 (DE-588)4006249-1 (DE-588)4057439-8 |
| title | Financial statement fraud prevention and detection |
| title_auth | Financial statement fraud prevention and detection |
| title_exact_search | Financial statement fraud prevention and detection |
| title_full | Financial statement fraud prevention and detection Zabihollah Rezaee. Foreword by Joseph T. Wells |
| title_fullStr | Financial statement fraud prevention and detection Zabihollah Rezaee. Foreword by Joseph T. Wells |
| title_full_unstemmed | Financial statement fraud prevention and detection Zabihollah Rezaee. Foreword by Joseph T. Wells |
| title_short | Financial statement fraud |
| title_sort | financial statement fraud prevention and detection |
| title_sub | prevention and detection |
| topic | Steuerfahndung (DE-588)4057431-3 gnd Rechnungslegung (DE-588)4128343-0 gnd Betrug (DE-588)4006249-1 gnd Steuerhinterziehung (DE-588)4057439-8 gnd |
| topic_facet | Steuerfahndung Rechnungslegung Betrug Steuerhinterziehung |
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