Zack, Gerard M. <br/><br/>
Financial statement fraud  strategies for detection and investigation 

 - Hoboken, N.J.  John Wiley & Sons  2013. 
 - xxi, 288 p.  ; ill.  24 cm. 
<br/><br/>Foreword -- Preface -- Acknowledgments -- Revenue-based schemes -- Introduction to revenue-based financial reporting fraud schemes -- Timing schemes -- Fictitious and inflated revenue -- Misclassification schemes -- Gross-up schemes -- Asset-based schemes -- Improper capitalization of costs -- Asset valuation schemes -- Fair value accounting -- Expense and liability schemes -- Shifting expenses to future periods -- Omissions and under-reporting of liabilities -- Other financial reporting schemes -- Consolidations and business combinations -- Financial reporting fraud as a concealment tool -- Financial statement fraud by not-for-profit organizations -- Disclosure fraud -- Detection and investigation -- Detecting financial statement fraud -- Financial statement analysis -- Ratio analysis -- Other detection procedures -- Fraud or honest mistake? -- Assessing (or minimizing) auditor liability. 
<br/><br/><label>ISBN: </label>9781118301555 (hb) 9781118419779 (hb) 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Misleading financial statements<br/>Fraud--Timing schemes--Misclassification schemes--Fictitious assets--Investment property--Fair value--Loans--FMS
<br/><br/><label>Dewey Class. No.: </label>658.473  / ZAC