strategies for detection and investigation Zack, Gerard M. creator text Hoboken, N.J John Wiley & Sons 2013 monographic xxi, 288 p. 24 cm. ; ill. 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. Misleading financial statements Fraud Timing schemes Misclassification schemes Fictitious assets Investment property Fair value Loans FMS 658.473 ZAC 9781118301555 (hb) 9781118419779 (hb)