TY  - BOOK
AU  - Zack,Gerard M.
ED  - ProQuest (Firm)
TI  - Financial statement fraud: strategies for detection and investigation 
AV  - HF5681.B2 Z33 2013
U1  - 658.4/73 23
PY  - 2013///
CY  - Hoboken, N.J.
PB  - John Wiley & Sons
KW  - Misleading financial statements
KW  - Fraud
KW  - Electronic books
N1  - 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; Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries
UR  - https://ebookcentral.proquest.com/lib/bacm-ebooks/detail.action?docID=1061887
ER  -