Financial Statement Fraud Defined

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Financial Statement Fraud Defined

Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 1118076486
Total Pages : 352 pages
Book Rating : 4.1/5 (18 download)

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Book Synopsis Financial Statement Fraud Defined by : Zabihollah Rezaee

Download or read book Financial Statement Fraud Defined written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2011-03-21 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Financial Statement Fraud: Prevention and Detection, Second Edition is a valuable reference guide for fraud examiners, audit committees, management, and regulators; and for one other important cog in this wheel: the investors who stand to lose everything." —Joseph Wells, founder and Chairman, Association of Certified Fraud Examiners Exceptionally well researched and fully revised, Financial Statement Fraud, Second Edition provides thorough coverage of the nature and extent of financial reporting fraud. Authors and accounting experts Zabihollah Rezaee and Richard Riley describe the most successful methods for preventing, detecting, and controlling incidents of financial reporting fraud and offer reliable guidance from standard-setting organizations such as the PCAOB, AICPA, and the SEC. Real-life case studies of companies guilty of such fraud—and a discussion of the consequences—help illustrate important concepts. Thoroughly updated for today's marketplace, Financial Statement Fraud, Second Edition contains sample reports, examples, and documents that promote a realistic understanding of financial statement fraud and the investigation of fraudulent financial reporting allegations centered on the elements of fraud: the act, the concealment, and the conversion or benefit to the perpetrator. Whether you are a manager, board of director, executive, or auditor, the Second Edition updates you on all the important issues regarding 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 XBRL reporting platform The trend toward reducing the complexity of the financial reporting process Corporate governance reforms in the post-SOX era Antifraud policies, practices, and education for all players in the financial reporting process With practical tools and techniques for carrying out antifraud responsibilities, Financial Statement Fraud, Second Edition is the only resource you will need to identify early warning signs of financial misconduct and a reliable, practical guide to preventing it.

Financial Statement Fraud

Author : Gerard M. Zack
Publisher : John Wiley & Sons
ISBN 13 : 1118301552
Total Pages : 320 pages
Book Rating : 4.1/5 (183 download)

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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 2012-11-28 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.

Financial Statement Fraud

Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 047054323X
Total Pages : 352 pages
Book Rating : 4.4/5 (75 download)

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Book Synopsis Financial Statement Fraud by : Zabihollah Rezaee

Download or read book Financial Statement Fraud written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2009-09-11 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will find A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information. Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities Expert advice from the author of Corporate Governance and Ethics and coauthor of the forthcoming Wiley textbook, White Collar Crime, Fraud Examination and Financial Forensics Financial Statement Fraud, Second Edition contains recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improving the quality of financial reports.

Financial Statement Fraud: Motives, Methods, Cases and Detection

Author : Khánh Nguyen
Publisher : Universal-Publishers
ISBN 13 : 1599423197
Total Pages : pages
Book Rating : 4.5/5 (994 download)

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Book Synopsis Financial Statement Fraud: Motives, Methods, Cases and Detection by : Khánh Nguyen

Download or read book Financial Statement Fraud: Motives, Methods, Cases and Detection written by Khánh Nguyen and published by Universal-Publishers. This book was released on 2010-04-22 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors. In this project, the main purpose is to focus on the nature of financial statement fraud, and fraud schemes regarding to financial statements. The project also discusses common techniques used to detect financial statement frauds. Two cases of the fraudulent financial statements of Enron and WorldCom are analysed.

Financial Statement Fraud

Author :
Publisher : Practising Law Institute
ISBN 13 : 9781402404764
Total Pages : 336 pages
Book Rating : 4.4/5 (47 download)

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Book Synopsis Financial Statement Fraud by :

Download or read book Financial Statement Fraud written by and published by Practising Law Institute. This book was released on 2004 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Statement Fraud

Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 0471269158
Total Pages : 337 pages
Book Rating : 4.4/5 (712 download)

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Book Synopsis Financial Statement Fraud by : Zabihollah Rezaee

Download or read book Financial Statement Fraud written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2002-08-14 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: High profile cases of financial statement fraud have been dominating the news recently, causing people to question the accuracy of the financial information made available by companies. This book covers the roles and responsibilities associated with preventing and detecting financial statement fraud, including current developments and professional activities intended to reduce the occurrences of fraudulent financial reporting. It discusses the failures involved in the Enron collapse and includes a Forward by Joseph T. Wells from the Association of Certified Fraud Examiners. This books provides an invaluable context for understanding financial statement fraud.

Principles of Accounting Volume 1 - Financial Accounting

Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922912
Total Pages : 1056 pages
Book Rating : 4.9/5 (229 download)

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Book Synopsis Principles of Accounting Volume 1 - Financial Accounting by : Mitchell Franklin

Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Fraud in Financial Statements

Author : Julie E. Margret
Publisher : Routledge
ISBN 13 : 131780435X
Total Pages : 147 pages
Book Rating : 4.3/5 (178 download)

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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.

Financial Shenanigans

Author : Howard M. Schilit
Publisher : McGraw Hill Professional
ISBN 13 : 0071423397
Total Pages : 240 pages
Book Rating : 4.0/5 (714 download)

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Book Synopsis Financial Shenanigans by : Howard M. Schilit

Download or read book Financial Shenanigans written by Howard M. Schilit and published by McGraw Hill Professional. This book was released on 2002-03-22 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Techniques to uncover and avoid accounting frauds and scams Inflated profits . . . Suspicious write-offs . . . Shifted expenses . . . These and other dubious financial maneuvers have taken on a contemporary twist as companies pull out the stops in seeking to satisfy Wall Street. Financial Shenanigans pulls back the curtain on the current climate of accounting fraud. It presents tools that anyone who is potentially affected by misleading business valuationsfrom investors and lenders to managers and auditorscan use to research and read financial reports, and to identify early warning signs of a company's problems. A bestseller in its first edition, Financial Shenanigans has been thoroughly updated for today's marketplace. New chapters, data, and research reveal contemporary "shenanigans" that have been known to fool even veteran researchers.

Accounting Irregularities in Financial Statements

Author : Benny K. B. Kwok
Publisher : Gower Publishing, Ltd.
ISBN 13 : 9780566086212
Total Pages : 240 pages
Book Rating : 4.0/5 (862 download)

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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.

Fraud in Accounts

Author : Accountant
Publisher :
ISBN 13 :
Total Pages : 116 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Fraud in Accounts by : Accountant

Download or read book Fraud in Accounts written by Accountant and published by . This book was released on 1904 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fraudulent Financial Reporting

Author : Uwe Klapproth
Publisher : GRIN Verlag
ISBN 13 : 3640963733
Total Pages : 37 pages
Book Rating : 4.6/5 (49 download)

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Book Synopsis Fraudulent Financial Reporting by : Uwe Klapproth

Download or read book Fraudulent Financial Reporting written by Uwe Klapproth and published by GRIN Verlag. This book was released on 2011-07 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2010 in the subject Economics - Finance, grade: Good Pass, University of Portsmouth, language: English, abstract: INTRODUCTION: CASE OF FINANCIAL FRAUD Fraudulent financial reporting is the most costly type of the three types of occupational fraud. Recent surveys found that financial fraud is substantial and affecting the relevance and reliability of financial statements; potentially causing long-term damage to the usefulness of financial statements (Schipper & Vincent, 2006). According to the Association of Certified Fraud Examiners (ACFE) there are three types of occupational fraud (ACFE, 2006). The three categories are asset misappropriations, corruption, and fraudulent financial results, and this report focuses on the last item, financial reporting fraud.

Contemporary Issues in Audit Management and Forensic Accounting

Author : Simon Grima
Publisher : Emerald Group Publishing
ISBN 13 : 183867635X
Total Pages : 487 pages
Book Rating : 4.8/5 (386 download)

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Book Synopsis Contemporary Issues in Audit Management and Forensic Accounting by : Simon Grima

Download or read book Contemporary Issues in Audit Management and Forensic Accounting written by Simon Grima and published by Emerald Group Publishing. This book was released on 2020-02-10 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.

Financial Statement Fraud Casebook

Author : Joseph T. Wells
Publisher : John Wiley & Sons
ISBN 13 : 0470934417
Total Pages : 372 pages
Book Rating : 4.4/5 (79 download)

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Book Synopsis Financial Statement Fraud Casebook by : Joseph T. Wells

Download or read book Financial Statement Fraud Casebook written by Joseph T. Wells and published by John Wiley & Sons. This book was released on 2011-06-07 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive look at financial statement fraud from the experts who actually investigated them This collection of revealing case studies sheds clear insights into the dark corners of financial statement fraud. Includes cases submitted by fraud examiners across industries and throughout the world Fascinating cases hand-picked and edited by Joseph T. Wells, the founder and Chairman of the world's leading anti-fraud organization ? the Association of Certified Fraud Examiners (ACFE) ? and author of Corporate Fraud Handbook Outlines how each fraud was engineered, how it was investigated and how the perpetrators were brought to justice Providing an insider's look at fraud, Financial Statement Fraud Casebook illuminates the combination of timing, teamwork and vision necessary to understand financial statement fraud and prevent it from happening in the first place.

The International Corporate Governance System

Author : F. Lessambo
Publisher : Springer
ISBN 13 : 1137360011
Total Pages : 476 pages
Book Rating : 4.1/5 (373 download)

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Book Synopsis The International Corporate Governance System by : F. Lessambo

Download or read book The International Corporate Governance System written by F. Lessambo and published by Springer. This book was released on 2016-01-26 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.

The Financial Statement Fraud Risk

Author : Ashraf Elsayed
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Financial Statement Fraud Risk by : Ashraf Elsayed

Download or read book The Financial Statement Fraud Risk written by Ashraf Elsayed and published by . This book was released on 2017 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial statement fraud (FSF) is known as accounting fraud, management fraud, or fraudulent financial reporting (FFR). It takes place when the financial statements (reporting) contains an intentional misrepresentation or omission of material facts (amount, disclosure, or evidence) to deceive the users (Association of Certified Fraud Examiners [ACFE], 2016; Goel & Gangolly, 2012). The financial statements (FS) are necessary to evaluate a company's performance, financial health, and management stewardship (Eierle & Schultze, 2013). It provides users with useful financial information to make efficient resources allocation and make informed economic decisions (Königsgruber, 2012). Evidence shows that accounting frauds are still going on by companies, and these frauds misrepresent their financial statements (Bui & Amaria, 2014; Young & Peng, 2013). The perpetration of accounting fraud is still prevalent and costly to the business world (Hays, 2014). The FSF has a significant monetary impact on companies compared to the other categories of frauds (Roxas, 2011). It adversely affects a broad range of stakeholders including companies' shareholders, creditors, auditors, and others (Parker, 2012). The fraud cost is eventually affecting all members of society in the form of higher prices for provided services or goods (Alleyne & Amaria, 2013). A company's stock price declines when accounting frauds are revealed, and thereby stockholders suffer the losses and consequences of reputation risks and difficulties in raising corporate capital (Wuerges & Borba, 2014). The FSF continues to grow (Kravitz, 2012). The United States (US) corporate financial fraud cases increased by 37% from 526 cases in 2005 to 725 cases in 2011 (Federal Bureau of Investigation [FBI], 2012). Cases of high-profile management frauds (such Enron, and others) have enormously influenced the global economy and the stock markets (Abbasi, Albrecht, Vance, & Hansen, 2012). These instances of FFR question the roles of auditors, regulators, and others; and raise concerns about the credibility of the financial reporting process (Peytcheva & Warren; 2013; Stančić, Dimitrijević, & Stančić, 2013).

Ethics and Sustainability in Accounting and Finance, Volume II

Author : Kıymet Tunca Çalıyurt
Publisher : Springer Nature
ISBN 13 : 9811519285
Total Pages : 290 pages
Book Rating : 4.8/5 (115 download)

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Book Synopsis Ethics and Sustainability in Accounting and Finance, Volume II by : Kıymet Tunca Çalıyurt

Download or read book Ethics and Sustainability in Accounting and Finance, Volume II written by Kıymet Tunca Çalıyurt and published by Springer Nature. This book was released on 2020-12-14 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.