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Fair Value Accounting Fraud
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Book Synopsis Fair Value Accounting Fraud by : Gerard M. Zack
Download or read book Fair Value Accounting Fraud written by Gerard M. Zack and published by John Wiley & Sons. This book was released on 2009-07-23 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essential guidance on the new fair value rules for accounting managers, auditors, and fraud investigators Fair Value accounting is emerging as the next prime opportunity for financial statement fraud. Explaining the many complex applications of fair value accounting in the preparation of financial statements, Fair Value Accounting Fraud offers timely guidance on an up-and-coming issue as U.S. and international accounting rules pertaining to the use of fair value accounting continue to change. You'll find discussion of U.S. GAAP and IFRS rules on fair value accounting issues, highlighting the areas most vulnerable to fraud Explanations of 75 categories of fair value accounting fraud schemes Fraud risk checklist that you can put to immediate use Practical detection techniques useful for auditors, investigators and others who rely on financial statements Expert advice from Gerard Zack, CFE, CPA, author of Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection Comparing US accounting standards to International Financial Reporting Standards-thereby making this book useful worldwide- Fair Value Accounting Fraud helps you understand the new rules and develop new auditing and investigative techniques to enable you to detect potential fraud.
Book Synopsis Financial Statement Fraud by : Gerard M. Zack
Download or read book Financial Statement Fraud written by Gerard M. Zack and published by John Wiley & Sons. This book was released on 2012-11-05 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author :Charles R. Lundelius Publisher :American Institute of Certified Public Accountants (AICPA) ISBN 13 : Total Pages :324 pages Book Rating :4.4/5 (91 download)
Book Synopsis Financial Reporting Fraud by : Charles R. Lundelius
Download or read book Financial Reporting Fraud written by Charles R. Lundelius and published by American Institute of Certified Public Accountants (AICPA). This book was released on 2003 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Fraud, Second Edition by : Gary Giroux
Download or read book Accounting Fraud, Second Edition written by Gary Giroux and published by Business Expert Press. This book was released on 2017-12-12 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since it's foundÂing. Crooks, corruption, scandals, and panics have been regular features of the business landscape, with regulations and the expansion of financial disÂclosure, auditing, and regulatory agencies following major debacles. Prior to the creation of the Securities and ExÂchange Commission (SEC) in the 1930s and the deÂvelopment of generally accepted accounting prinÂciples (GAAP), few accounting rules existed and it is difficult to identify ÒaccountingÓ scandals. Beginning with the New Deal of the 1930s, regulations of financial markets (including the SEC); the creation of generally accepted accounting principles (GAAP) and organizations to improve and keep GAAP current (now in the hands of the Financial Accounting Standards Board); and auditing (currently under the Public Company Accounting Oversight Board) improved accounting and audit practices and financial disclosures. Despite these efforts, accounting frauds continue-many in new and innovative ways. This book brings to light the importance of incenÂtive structures of key players, consideration of economic and psychological perspectives on behavior, and the need for increasingly efÂfective regulation, which become more obvious by considering decades of abuse. Executive compensaÂtion, pensions, market values, special purpose entities, and derivaÂtives continue to be problematic accounting issues as they have for decades. Inside, you'll get exposure to financial disclosure issues and other accounting risks, plus additional knowledge of accounting fraud and risk areas.
Book Synopsis Hidden Financial Risk by : J. Edward Ketz
Download or read book Hidden Financial Risk written by J. Edward Ketz and published by John Wiley & Sons. This book was released on 2003-08-08 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: An insider's guide to understanding and eliminating accounting fraud How do these high-profile accounting scandals occur and what could have been done to prevent them. Hidden Financial Risk fills that void by examining methods for off balance sheet accounting, with a particular emphasis on special purpose entities (SPE), the accounting ruse of choice at Enron and other beleaguered companies. J. Edward Ketz identifies the incentives for managers to deceive investors and creditors about financial risk and also shows investors how to protect their investments in a world filled with accounting and auditing frauds. J. Edward Ketz, PhD (State College, PA) is MBA Faculty Director and Associate Professor of Accounting at Penn State's Smeal College of Business. He has been cited in the press nearly 300 times since Enron's bankruptcy, including The New York Times, The Wall Street Journal, and The Washington Post.. He has a regular column in Accounting Today.
Book Synopsis Fair Value Accounting, Historical Cost Accounting, and Systemic Risk by : Michael D. Greenberg
Download or read book Fair Value Accounting, Historical Cost Accounting, and Systemic Risk written by Michael D. Greenberg and published by Rand Corporation. This book was released on 2013-10-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the relationship between fair value accounting and historical cost accounting and systemic risk to the financial system, including the role that the accounting approaches played in the 2008 financial crisis.
Book Synopsis Following the Money by : George Benston
Download or read book Following the Money written by George Benston and published by Brookings Institution Press. This book was released on 2004-05-13 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Brookings Institution Press and American Enterprise Institute publication A few years ago, Americans held out their systems of corporate governance and financial disclosure as models to be emulated by the rest of the world. But in late 2001 U.S. policymakers and corporate leaders found themselves facing the largest corporate accounting scandals in American history. The spectacular collapses of Enron and Worldcom—as well as the discovery of accounting irregularities at other large U.S. companies—seemed to call into question the efficacy of the entire system of corporate governance in the United States. In response, Congress quickly enacted a comprehensive package of reform measures in what has come to be known as the Sarbanes-Oxley Act. The New York Stock Exchange and the NASDAQ followed by making fundamental changes to their listing requirements. The private sector acted as well. Accounting firms—watching in horror as one of their largest, Arthur Andersen, collapsed after a criminal conviction for document shredding—tightened their auditing procedures. Stock analysts and ratings agencies, hit hard by a series of disclosures about their failings, changed their practices as well. Will these reforms be enough? Are some counterproductive? Are other shortcomings in the disclosure system still in need of correction? These are among the questions that George Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer address in Following the Money. While the authors agree that the U.S. system of corporate disclosure and governance is in need of change, they are concerned that policymakers may be overreacting in some areas and taking actions in others that may prove to be ineffective or even counterproductive. Using the Enron case as a point of departure, the authors argue that the major problem lies not in the accounting and auditing standards themselves, but in the system of enforcing those standards.
Book Synopsis Fair Value Accounting: Villain or Innocent Victim?: Exploring the Links between Fair Value Accounting, Bank Regulatory Capital, and the Recent Financial Crisis by :
Download or read book Fair Value Accounting: Villain or Innocent Victim?: Exploring the Links between Fair Value Accounting, Bank Regulatory Capital, and the Recent Financial Crisis written by and published by DIANE Publishing. This book was released on with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fair Value Measurements by : International Accounting Standards Board
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting for Value by : Stephen Penman
Download or read book Accounting for Value written by Stephen Penman and published by Columbia University Press. This book was released on 2010-12-30 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Value teaches investors and analysts how to handle accounting in evaluating equity investments. The book's novel approach shows that valuation and accounting are much the same: valuation is actually a matter of accounting for value. Laying aside many of the tools of modern finance the cost-of-capital, the CAPM, and discounted cash flow analysis Stephen Penman returns to the common-sense principles that have long guided fundamental investing: price is what you pay but value is what you get; the risk in investing is the risk of paying too much; anchor on what you know rather than speculation; and beware of paying too much for speculative growth. Penman puts these ideas in touch with the quantification supplied by accounting, producing practical tools for the intelligent investor. Accounting for value provides protection from paying too much for a stock and clues the investor in to the likely return from buying growth. Strikingly, the analysis finesses the need to calculate a "cost-of-capital," which often frustrates the application of modern valuation techniques. Accounting for value recasts "value" versus "growth" investing and explains such curiosities as why earnings-to-price and book-to-price ratios predict stock returns. By the end of the book, Penman has the intelligent investor thinking like an intelligent accountant, better equipped to handle the bubbles and crashes of our time. For accounting regulators, Penman also prescribes a formula for intelligent accounting reform, engaging with such controversial issues as fair value accounting.
Book Synopsis Accounting Fraud by : Klaus Henselmann
Download or read book Accounting Fraud written by Klaus Henselmann and published by International Progress Organization. This book was released on 2010 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing light to the dark side of business The number of high-profile accounting scandals is increasing. Accounting fraud is a real threat to modern business. The damage may be devastating, both financially and reputationally. No company – big or small – is immune to risk. The need for fraud prevention is critical. In this casebook, with forty-four prominent examples drawn exclusively from real-world fraud cases, Klaus Henselmann and Stefan Hofmann provide comprehensive and crucial knowledge about the topic of accounting fraud: - Unparalleled insights on the scams used by corporate executives to perpetrate accounting fraud - In-depth coverage of the scandalous events at major corporations that have caused so much panic and trauma throughout the world - A thorough examination of the circumstances leading to these corporate governance fiascos and public relations disasters - ?Useful practice aids for fraud-fighters, including a schedule of early warning signs, an “ethics barometer”, and an inquiry guide for fraud interviews This book is an invaluable resource to senior executives, financial officers, board members, audit committee members, auditors, attorneys, investors and many others. A must-read for anyone who cares about compliance and corporate integrity!
Book Synopsis Fraud in Financial Statements by : Julie E. Margret
Download or read book Fraud in Financial Statements written by Julie E. Margret and published by Routledge. This book was released on 2014-11-27 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.
Book Synopsis Fair Value Measurements by : Mark L. Zyla
Download or read book Fair Value Measurements written by Mark L. Zyla and published by John Wiley & Sons. This book was released on 2009-12-04 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: A hands-on volume for financial executives with guidance on the fair value measurement process In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.
Book Synopsis Asian Financial Statement Analysis by : ChinHwee Tan
Download or read book Asian Financial Statement Analysis written by ChinHwee Tan and published by John Wiley & Sons. This book was released on 2014-04-14 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gain a deeper understanding of Asian financial reporting and how to detect irregularities The Asian region, and particularly China, is becoming a hotbed of investment activity. There have been quite a few accounting scandals in Asia in the recent years – now rivaling those we have seen in the Americas and Europe. Assessing potential or active overseas investments requires reliance on financial statements, the full parameters of which may vary from region to region. To effectively analyze statements, it is necessary to first understand the framework underlying these financial statements and then lay out a protocol for detecting irregularities. It's impossible to create and implement a practical plan without a deeper knowledge of the various factors at play. Asian Statement Analysis: Detecting Financial Irregularities provides a framework for analysis that makes irregularities stand out. Authors Chin Hwee Tan and Thomas R. Robinson discuss international financial reporting standards, including characteristics particular to the Asian region. Tan and Robinson's combined background in academia and Asian finance give them a multi-modal perspective and position them as top authorities on the topic. In the book, they address issues such as: Detection of irregularities independent of particular accounting rules The most common irregularities in the Asian market Similarities and differences between U.S. and Asian accounting techniques An overarching framework for irregularity detection The book uses real-world examples to illustrate the concepts presented, with the focus on Asian companies. As the first ever in-depth study on manipulation and irregularities in the Asian market, Asian Financial Statement Analysis: Detecting Financial Irregularities is uniquely positioned to be a valuable resource in the move toward the next phase of global reporting standards.
Book Synopsis The Global Financial Crisis by : Hal S. Scott
Download or read book The Global Financial Crisis written by Hal S. Scott and published by . This book was released on 2009 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book offers a cutting-edge view of the global financial crisis by exploring the various statutory, regulatory, and policy responses to it. It focuses on the most recent developments and underlying policy issues. It is a valuable tool for anyone looking to understand the legal and regulatory factors implicated in the ongoing global credit crisis.
Book Synopsis Creative Accounting, Fraud and International Accounting Scandals by : Michael J. Jones
Download or read book Creative Accounting, Fraud and International Accounting Scandals written by Michael J. Jones and published by John Wiley & Sons. This book was released on 2011-11-01 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
Book Synopsis Accounting Irregularities in Financial Statements by : Benny K. B. Kwok
Download or read book Accounting Irregularities in Financial Statements written by Benny K. B. Kwok and published by Gower Publishing, Ltd.. This book was released on 2005 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. This book provides an in-depth practical reference for those professionals who need to understand, prevent and combat against accounting irregularities in financial statements.
