Financial statement fraud: strategies for detection and investigation
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N.J.
John Wiley & Sons
c2013
|
| Schlagworte: | |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | xxi, 288 p |
| ISBN: | 9781118419779 |
Internformat
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| 100 | 1 | |a Zack, Gerard M. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Financial statement fraud |b strategies for detection and investigation |c Gerard M. Zack |
| 264 | 1 | |a Hoboken, N.J. |b John Wiley & Sons |c c2013 | |
| 300 | |a xxi, 288 p | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 505 | 0 | |a 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 | |
| 650 | 4 | |a Misleading financial statements | |
| 650 | 4 | |a Fraud | |
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Datensatz im Suchindex
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| any_adam_object | |
| author | Zack, Gerard M. |
| author_facet | Zack, Gerard M. |
| author_role | aut |
| author_sort | Zack, Gerard M. |
| author_variant | g m z gm gmz |
| building | Verbundindex |
| bvnumber | BV044170539 |
| classification_rvk | QL 415 QP 820 |
| collection | ZDB-30-PAD ZDB-30-PBE |
| contents | 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 |
| ctrlnum | (ZDB-30-PAD)EBC1061887 (ZDB-89-EBL)EBL1061887 (OCoLC)880907066 (DE-599)BVBBV044170539 |
| dewey-full | 658.4/73 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.4/73 |
| dewey-search | 658.4/73 |
| dewey-sort | 3658.4 273 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV044170539 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:45:41Z |
| institution | BVB |
| isbn | 9781118419779 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029577384 |
| oclc_num | 880907066 |
| open_access_boolean | |
| physical | xxi, 288 p |
| psigel | ZDB-30-PAD ZDB-30-PBE |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | John Wiley & Sons |
| record_format | marc |
| spelling | Zack, Gerard M. Verfasser aut Financial statement fraud strategies for detection and investigation Gerard M. Zack Hoboken, N.J. John Wiley & Sons c2013 xxi, 288 p txt rdacontent c rdamedia cr rdacarrier 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 Misleading financial statements Fraud Bilanzdelikt (DE-588)4145377-3 gnd rswk-swf Bekämpfung (DE-588)4112701-8 gnd rswk-swf Wirtschaftskriminalität (DE-588)4066464-8 gnd rswk-swf Bilanzfälschung (DE-588)4198491-2 gnd rswk-swf Bilanzfälschung (DE-588)4198491-2 s Bilanzdelikt (DE-588)4145377-3 s Wirtschaftskriminalität (DE-588)4066464-8 s Bekämpfung (DE-588)4112701-8 s 1\p DE-604 Erscheint auch als Druck-Ausgabe, Hardcover 978-1-118-30155-5 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Zack, Gerard M. Financial statement fraud strategies for detection and investigation 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 Misleading financial statements Fraud Bilanzdelikt (DE-588)4145377-3 gnd Bekämpfung (DE-588)4112701-8 gnd Wirtschaftskriminalität (DE-588)4066464-8 gnd Bilanzfälschung (DE-588)4198491-2 gnd |
| subject_GND | (DE-588)4145377-3 (DE-588)4112701-8 (DE-588)4066464-8 (DE-588)4198491-2 |
| title | Financial statement fraud strategies for detection and investigation |
| title_auth | Financial statement fraud strategies for detection and investigation |
| title_exact_search | Financial statement fraud strategies for detection and investigation |
| title_full | Financial statement fraud strategies for detection and investigation Gerard M. Zack |
| title_fullStr | Financial statement fraud strategies for detection and investigation Gerard M. Zack |
| title_full_unstemmed | Financial statement fraud strategies for detection and investigation Gerard M. Zack |
| title_short | Financial statement fraud |
| title_sort | financial statement fraud strategies for detection and investigation |
| title_sub | strategies for detection and investigation |
| topic | Misleading financial statements Fraud Bilanzdelikt (DE-588)4145377-3 gnd Bekämpfung (DE-588)4112701-8 gnd Wirtschaftskriminalität (DE-588)4066464-8 gnd Bilanzfälschung (DE-588)4198491-2 gnd |
| topic_facet | Misleading financial statements Fraud Bilanzdelikt Bekämpfung Wirtschaftskriminalität Bilanzfälschung |
| work_keys_str_mv | AT zackgerardm financialstatementfraudstrategiesfordetectionandinvestigation |