Financial Statement Fraud

Beschreibung

"Education is by far the most important defensive weapon against frauds of all kinds. . . . One would be hard-pressed to find a better resource than Gerard Zack's Financial Statement Fraud: Strategies for Detection and Investigation." -from the Foreword by Dr. Joseph T. Wells, CFE, CPA Founder and Chairman, Association of Certified Fraud Examiners Investigate, detect, and avoid the costliest of all frauds "Financial Statement Fraud is the forensic accountant's guide to all of the GAAP and IFRS fraud schemes known to man, including which standards they violate along with actual case studies from settled cases. I highly recommend this book to fraud examiners, auditors, and audit students. Financial fraud schemes transcend national boundaries, and finally we have a forensic accounting book that does too. Financial Statement Fraud belongs in every accountant's library. It details accounting fraud schemes by category, by standard (GAAP or IFRS), and provides interesting case studies of how the books were cooked without being caught during the audit process. It's written for the practicing forensic accountant but perfect for audit students too. If you enjoy solving cases of cooked books and crooked CFOs, then this book is for you!" -Harry Markopolos CFA, CFE, bestselling author of No One Would Listen: A True Financial Thriller "In his concise style, Mr. Zack provides accountants and investigators a clear road map to uncovering the most common frauds hidden in the financial statements of corporations and nonprofit organizations, citing real-world examples to illustrate each scheme he presents. We encountered several variations on these themes in our investigations of the Icelandic financial crisis of 2008. It is my hope that this book heralds the beginning of a new era of closer scrutiny of financial statements by auditors, investors, and regulators." -Jared Bibler, CFA, Office of the Special Prosecutor, Iceland, and formerly manager, FME Special Investigation Team, Iceland "This book is a must-read for anybody relying on financial statements. Gerry provides a well thought out approach to dealing with the complex subject of fraud using many illustrative examples." -Wayne Berson, CEO, BDO USA, LLP
Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need. * Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes * Explains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated * Provides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes * Accompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further Straightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.

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Gerard M. Zack

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