Financial statement fraud (Record no. 86838)

MARC details
000 -LEADER
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>
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