Zack Financial Statement Fraud

Strategies for Detection and Investigation
1. Auflage 2012
ISBN: 978-1-118-42147-5
Verlag: John Wiley & Sons
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 320 Seiten, E-Book

Reihe: Wiley Corporate F&A

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.

Autoren/Hrsg.

Zack, Gerard M.

Über Autor(innen)

GERARD M. ZACK, CFE, CPA, CIA, is a fraud examiner and forensic accountant with more than thirty years of experience performing audits and investigating fraud. In addition to providing antifraud services to clients, he serves on the faculty of the Association of Certified Fraud Examiners, where he conducts antifraud training on financial statement fraud and other topics. He has also spoken at AICPA and IIA events.