Financial statement fraud : strategies for detection and investigation /
Uloženo v:
| Hlavní autor: | |
|---|---|
| Médium: | Elektronický zdroj E-kniha |
| Jazyk: | angličtina |
| Vydáno: |
Hoboken, N.J. :
John Wiley & Sons,
[2013]
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| Témata: | |
| On-line přístup: | https://biblioteca.ues.edu.sv/acceso/elibro/?url=https%3A%2F%2Felibro.net%2Fereader%2Fbiblioues/184228 Zobrazit v on-line katalogu |
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| LEADER | 00000nam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | ELB184228 | ||
| 003 | FINmELB | ||
| 005 | 20250820144314.0 | ||
| 006 | m o d | | ||
| 007 | cr cn||||||||| | ||
| 008 | 250820s2013 nju sb 001 0 eng d | ||
| 010 | |z 2012028599 | ||
| 020 | |a 9781118419779 |q (ebook) | ||
| 035 | |a (OCoLC)798058899 | ||
| 040 | |a FINmELB |b eng |e rda |c FINmELB | ||
| 050 | 4 | |a HF5681.B2 |b Z33 2013 | |
| 082 | 0 | 4 | |a 658.4/73 |2 23 |
| 100 | 1 | |a Zack, Gerard M. | |
| 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 [2013] | |
| 264 | 4 | |c Ã2013 | |
| 300 | |a xxi, 288 p. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a data file |2 rda | ||
| 504 | |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. | |
| 588 | |a Description based on metadata supplied by the publisher and other sources. | ||
| 590 | |a Electronic resource. Santa Fe, Argentina: elibro, 2025. Available via the World Wide Web. Access may be limited to libraries affiliated with elibro. | ||
| 650 | 0 | |a Misleading financial statements. | |
| 650 | 0 | |a Fraud. | |
| 655 | 4 | |a Electronic books. | |
| 797 | 2 | |a elibro, Corp. | |
| 856 | 4 | 0 | |u https://biblioteca.ues.edu.sv/acceso/elibro/?url=https%3A%2F%2Felibro.net%2Fereader%2Fbiblioues/184228 |