Using analytics to detect possible fraud: tools and techniques
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2013
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XV, 340 S. graph. Darst. |
| ISBN: | 9781118585627 |
Internformat
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| 245 | 1 | 0 | |a Using analytics to detect possible fraud |b tools and techniques |c Pamela S. Mantone |
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2013 | |
| 300 | |a XV, 340 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Forensic accounting | |
| 650 | 4 | |a Fraud investigation | |
| 650 | 4 | |a Misleading financial statements | |
| 650 | 4 | |a Corporations |x Corrupt practices | |
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Datensatz im Suchindex
| _version_ | 1804151464063401984 |
|---|---|
| adam_text | Titel: Using analytics to detect possible fraud
Autor: Mantone, Pamela S
Jahr: 2013
Contents
Preface xi
Acknowledgments xv
Chapter 1: Overview of the Companies 1
The Four Companies 2
Company 1 2
Company 2 5
Company 3 8
Company 4 10
Summary 16
Chapter 2: The Norm and the Forensic Preliminary
Analytics: Basics Everyone Should Know 19
Liquidity Ratios 20
Working Capital 21
Working Capital Index 21
Working Capital Turnover 22
Current Ratio 22
Case Studies: Liquidity Ratios 22
Profitability Ratios 25
Gross Profit 26
Gross Profit Margin 26
Stock Sales 26
Return on Equity 27
Case Studies: Profitability Ratios 27
Company 1 31
Horizontal Analysis 36
Company 1 36
Company 2 43
Company 3 50
Company 4 61
Vertical Analysis 66
Company 1 66
Company 2 70
Company 3 73
Company 4 79
Summary 79
Chapter 3: The Importance of Cash Flows and Cash Flow
Statements 83
Cash Flows and Net Income 85
Company 1 87
Company 2 89
Company 3 92
Company 4 97
Other Cash Flow Techniques 100
Company 1 101
Company 2 104
Company 3 107
Company 4 114
Summary 117
Chapter 4: The Beneish M-Score Model 119
Company 1 124
Company 2 133
Company 3 143
Indices of the Primary Government 145
Indices of the Governmental Funds 151
Company 4 158
Summary 166
Notes 170
Chapter 5: The Accruals 171
Dechow-Dichev Accrual Quality 173
The Four Companies: Dechow-Dichev Model 175
Sloan s Accruals 184
The Four Companies: Sloan s Model 185
Jones Nondiscretionary Accruals 191
The Four Companies: Jones Model 192
Summary 196
Notes 198
Chapter 6: Analysis Techniques Using Historical Financial
Statements and Other Company Information 199
The Piotroski F-Score Model 200
Company 1 203
Company 2 205
Company 3 207
Company 4 212
Lev-Thiagarajan s 12 Signals 215
Company 1 220
Company 2 222
Company 3 225
Company 4 230
Summary 233
Notes 235
Chapter 7: Benford s Law, and Yes—Even Statistics 237
Benford s Law 239
Company 1 243
Company 2 249
Company 3 255
Company 4 267
Simple Statistics 272
Company 1 277
Company 2 281
Company 3 284
Company 4 289
Summary 290
Note 292
Chapter 8: Grading the Four Companies 293
Company 1 294
Company 2 302
Company 3 310
Company 4 320
Summary 3^6
Bibliography 329
About the Author 331
Index 333
|
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| spelling | Mantone, Pamela S. Verfasser aut Using analytics to detect possible fraud tools and techniques Pamela S. Mantone Hoboken, NJ Wiley 2013 XV, 340 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Forensic accounting Fraud investigation Misleading financial statements Corporations Corrupt practices Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Betrug (DE-588)4006249-1 gnd rswk-swf Betrug (DE-588)4006249-1 s Rechnungslegung (DE-588)4128343-0 s Wirtschaftsprüfung (DE-588)4066505-7 s b DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026820840&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Mantone, Pamela S. Using analytics to detect possible fraud tools and techniques Forensic accounting Fraud investigation Misleading financial statements Corporations Corrupt practices Rechnungslegung (DE-588)4128343-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Betrug (DE-588)4006249-1 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4066505-7 (DE-588)4006249-1 |
| title | Using analytics to detect possible fraud tools and techniques |
| title_auth | Using analytics to detect possible fraud tools and techniques |
| title_exact_search | Using analytics to detect possible fraud tools and techniques |
| title_full | Using analytics to detect possible fraud tools and techniques Pamela S. Mantone |
| title_fullStr | Using analytics to detect possible fraud tools and techniques Pamela S. Mantone |
| title_full_unstemmed | Using analytics to detect possible fraud tools and techniques Pamela S. Mantone |
| title_short | Using analytics to detect possible fraud |
| title_sort | using analytics to detect possible fraud tools and techniques |
| title_sub | tools and techniques |
| topic | Forensic accounting Fraud investigation Misleading financial statements Corporations Corrupt practices Rechnungslegung (DE-588)4128343-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Betrug (DE-588)4006249-1 gnd |
| topic_facet | Forensic accounting Fraud investigation Misleading financial statements Corporations Corrupt practices Rechnungslegung Wirtschaftsprüfung Betrug |
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