Financial Statement Fraud Defined
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Beschreibung
"Financial Statement Fraud: Prevention and Detection, SecondEdition is a valuable reference guide for fraud examiners,audit committees, management, and regulators; and for one otherimportant cog in this wheel: the investors who stand to loseeverything."
--Joseph Wells, founder and Chairman, Association of CertifiedFraud Examiners
Exceptionally well researched and fully revised, FinancialStatement Fraud, Second Edition provides thorough coverage ofthe nature and extent of financial reporting fraud. Authors andaccounting experts Zabihollah Rezaee and Richard Riley describe themost successful methods for preventing, detecting, and controllingincidents of financial reporting fraud and offer reliable guidancefrom standard-setting organizations such as the PCAOB, AICPA, andthe SEC. Real-life case studies of companies guilty of suchfraud--and a discussion of the consequences--helpillustrate important concepts.
Thoroughly updated for today's marketplace, FinancialStatement Fraud, Second Edition contains sample reports,examples, and documents that promote a realistic understanding offinancial statement fraud and the investigation of fraudulentfinancial reporting allegations centered on the elements of fraud:the act, the concealment, and the conversion or benefit to theperpetrator.
Whether you are a manager, board of director, executive, orauditor, the Second Edition updates you on all the important issuesregarding financial statement fraud, including:
* Auditing standards issued by the PCAOB, technological advances,and globalization
* SOX- and SEC-related implementation rules
* The movement toward IFRS and IAAS and the use of the XBRLreporting platform
* The trend toward reducing the complexity of the financialreporting process
* Corporate governance reforms in the post-SOX era
* Antifraud policies, practices, and education for all players inthe financial reporting process
With practical tools and techniques for carrying out antifraudresponsibilities, Financial Statement Fraud, Second Editionis the only resource you will need to identify early warning signsof financial misconduct and a reliable, practical guide topreventing it.
Autor*in
Zabihollah Rezaee
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Accounting Auditing Rechnungswesen Revision