Financial statement fraud (Record no. 86838)
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000 -LEADER | |
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fixed length control field | 02269nam a2200385 a 4500 |
001 - CONTROL NUMBER | |
control field | EBC1061887 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20240120134138.0 |
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
fixed length control field | m o d | |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
fixed length control field | cr cn||||||||| |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 120727s2013 nju sb 001 0 eng d |
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
Canceled/invalid LC control number | 2012028599 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Canceled/invalid ISBN | 9781118301555 (cloth) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9781118419779 (electronic bk.) |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (MiAaPQ)EBC1061887 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (Au-PeEL)EBL1061887 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (CaPaEBR)ebr10626220 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (CaONFJC)MIL411664 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (OCoLC)818819715 |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | MiAaPQ |
Transcribing agency | MiAaPQ |
Modifying agency | MiAaPQ |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | HF5681.B2 |
Item number | Z33 2013 |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 658.4/73 |
Edition number | 23 |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | Zack, Gerard M. |
245 10 - TITLE STATEMENT | |
Title | Financial statement fraud |
Medium | [electronic resource] : |
Remainder of title | strategies for detection and investigation / |
Statement of responsibility, etc. | Gerard M. Zack. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Place of publication, distribution, etc. | Hoboken, N.J. : |
Name of publisher, distributor, etc. | John Wiley & Sons, |
Date of publication, distribution, etc. | c2013. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | xxi, 288 p. |
504 ## - BIBLIOGRAPHY, ETC. NOTE | |
Bibliography, etc. note | Includes bibliographical references and index. |
505 0# - FORMATTED CONTENTS NOTE | |
Formatted contents note | 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. |
533 ## - REPRODUCTION NOTE | |
Type of reproduction | Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Misleading financial statements. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Fraud. |
655 #4 - INDEX TERM--GENRE/FORM | |
Genre/form data or focus term | Electronic books. |
710 2# - ADDED ENTRY--CORPORATE NAME | |
Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
856 40 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/bacm-ebooks/detail.action?docID=1061887">https://ebookcentral.proquest.com/lib/bacm-ebooks/detail.action?docID=1061887</a> |
Public note | Click to View |
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