Financial Statement Fraud

Beschreibung

Valuable guidance for staying one step ahead of financialstatement fraud Financial statement fraud is one of the most costly types offraud and can have a direct financial impact on businesses andindividuals, as well as harm investor confidence in the markets.While publications exist on financial statement fraud and roles andresponsibilities within companies, there is a need for a practicalguide on the different schemes that are used and detection guidancefor these schemes. Financial Statement Fraud: Strategies forDetection and Investigation fills that need. * Describes every major and emerging type of financial statementfraud, 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 techniquesuseful in detecting financial statement fraud schemes * Accompanying website provides full-text copies of documentsfiled in connection with the cases that are cited as examples inthe book, allowing the reader to explore details of each casefurther Straightforward and insightful, Financial Statement Fraudprovides comprehensive coverage on the different ways financialstatement fraud is perpetrated, including those that capitalize onthe most recent accounting standards developments, such as fairvalue issues.

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Gerard M. Zack

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Accounting Auditing Rechnungswesen Revision Revision (Wirtsch.)

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