Fraud in financial statements:
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
New York
Routledge
2015
|
| Series: | Routledge studies in accounting
16 |
| Subjects: | |
| Online Access: | TUM01 |
| Item Description: | Description based on online resource; title from PDF title page (EBSCO, viewed December 10, 2014) |
| Physical Description: | 1 online resource (145 pages) illustrations, maps |
| ISBN: | 9781317804369 1317804368 9781315814391 1315814390 |
Staff View
MARC
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| 100 | 1 | |a Margret, Julie E. |d 1950- |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Fraud in financial statements |c Julie E. Margret and Geoffrey Peck |
| 264 | 1 | |a New York |b Routledge |c 2015 | |
| 264 | 4 | |c © 2015 | |
| 300 | |a 1 online resource (145 pages) |b illustrations, maps | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a Routledge studies in accounting |v 16 | |
| 500 | |a Description based on online resource; title from PDF title page (EBSCO, viewed December 10, 2014) | ||
| 505 | 8 | |a "As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services"-- | |
| 505 | 8 | |a 1. Management and fraud -- 2. Stakeholders, governance, and corporate culture -- 3. Quality in financial statements -- 4. Fundamental elements: assets, revenue, and expenses -- 5. Financial obligations : liabilities -- 6. Phoenix activity : companies in crisis -- 7. Fraud and the phoenix rising | |
| 650 | 7 | |a SOCIAL SCIENCE / Criminology |2 bisacsh | |
| 650 | 7 | |a Accounting fraud |2 fast | |
| 650 | 7 | |a Fraud |2 fast | |
| 650 | 7 | |a Misleading financial statements |2 fast | |
| 650 | 4 | |a Misleading financial statements |a Accounting fraud |a Fraud | |
| 700 | 1 | |a Peck, Geoffrey |e Sonstige |4 oth | |
| 776 | 0 | |z 9780415742702 (hardback) | |
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Record in the Search Index
| _version_ | 1804177604900552704 |
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| any_adam_object | |
| author | Margret, Julie E. 1950- |
| author_facet | Margret, Julie E. 1950- |
| author_role | aut |
| author_sort | Margret, Julie E. 1950- |
| author_variant | j e m je jem |
| building | Verbundindex |
| bvnumber | BV044358820 |
| collection | ZDB-4-NLEBK |
| contents | "As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services"-- 1. Management and fraud -- 2. Stakeholders, governance, and corporate culture -- 3. Quality in financial statements -- 4. Fundamental elements: assets, revenue, and expenses -- 5. Financial obligations : liabilities -- 6. Phoenix activity : companies in crisis -- 7. Fraud and the phoenix rising |
| ctrlnum | (ZDB-4-NLEBK)ocn897376896 (OCoLC)897376896 (DE-599)BVBBV044358820 |
| dewey-full | 364.16/3 364.168 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 364 - Criminology |
| dewey-raw | 364.16/3 364.168 |
| dewey-search | 364.16/3 364.168 |
| dewey-sort | 3364.16 13 |
| dewey-tens | 360 - Social problems and services; associations |
| discipline | Rechtswissenschaft |
| format | Electronic eBook |
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| id | DE-604.BV044358820 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T07:50:43Z |
| institution | BVB |
| isbn | 9781317804369 1317804368 9781315814391 1315814390 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029761451 |
| oclc_num | 897376896 |
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| physical | 1 online resource (145 pages) illustrations, maps |
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| publishDate | 2015 |
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| publisher | Routledge |
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| series2 | Routledge studies in accounting |
| spelling | Margret, Julie E. 1950- Verfasser aut Fraud in financial statements Julie E. Margret and Geoffrey Peck New York Routledge 2015 © 2015 1 online resource (145 pages) illustrations, maps txt rdacontent c rdamedia cr rdacarrier Routledge studies in accounting 16 Description based on online resource; title from PDF title page (EBSCO, viewed December 10, 2014) "As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services"-- 1. Management and fraud -- 2. Stakeholders, governance, and corporate culture -- 3. Quality in financial statements -- 4. Fundamental elements: assets, revenue, and expenses -- 5. Financial obligations : liabilities -- 6. Phoenix activity : companies in crisis -- 7. Fraud and the phoenix rising SOCIAL SCIENCE / Criminology bisacsh Accounting fraud fast Fraud fast Misleading financial statements fast Misleading financial statements Accounting fraud Fraud Peck, Geoffrey Sonstige oth 9780415742702 (hardback) |
| spellingShingle | Margret, Julie E. 1950- Fraud in financial statements "As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services"-- 1. Management and fraud -- 2. Stakeholders, governance, and corporate culture -- 3. Quality in financial statements -- 4. Fundamental elements: assets, revenue, and expenses -- 5. Financial obligations : liabilities -- 6. Phoenix activity : companies in crisis -- 7. Fraud and the phoenix rising SOCIAL SCIENCE / Criminology bisacsh Accounting fraud fast Fraud fast Misleading financial statements fast Misleading financial statements Accounting fraud Fraud |
| title | Fraud in financial statements |
| title_auth | Fraud in financial statements |
| title_exact_search | Fraud in financial statements |
| title_full | Fraud in financial statements Julie E. Margret and Geoffrey Peck |
| title_fullStr | Fraud in financial statements Julie E. Margret and Geoffrey Peck |
| title_full_unstemmed | Fraud in financial statements Julie E. Margret and Geoffrey Peck |
| title_short | Fraud in financial statements |
| title_sort | fraud in financial statements |
| topic | SOCIAL SCIENCE / Criminology bisacsh Accounting fraud fast Fraud fast Misleading financial statements fast Misleading financial statements Accounting fraud Fraud |
| topic_facet | SOCIAL SCIENCE / Criminology Accounting fraud Fraud Misleading financial statements Misleading financial statements Accounting fraud Fraud |
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