TY  - BOOK
AU  - Zack,Gerard M.
TI  - Financial statement fraud: strategies for detection and investigation
SN  - 9781118301555 (hb)
U1  - 658.473 
PY  - 2013///
CY  - Hoboken, N.J.
PB  - John Wiley & Sons
KW  - Misleading financial statements
KW  - Fraud
KW  - Timing schemes
KW  - Misclassification schemes
KW  - Fictitious assets
KW  - Investment property
KW  - Fair value
KW  - Loans
KW  - FMS
N1  - 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
ER  -