000			01472cam a2200157 a 4500
999			_c19214 _d19214
020			_a9781118301555 (hb)
020			_a9781118419779 (hb)
082	0	0	_a658.473 _bZAC
100	1		_aZack, Gerard M.
245	1	0	_aFinancial statement fraud _bstrategies for detection and investigation
260			_aHoboken, N.J. _bJohn Wiley & Sons _c2013.
300			_axxi, 288 p. _c24 cm. _b; ill.
505	0		_aForeword -- 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.
650		0	_aMisleading financial statements _aFraud _vTiming schemes _vMisclassification schemes _vFictitious assets _vInvestment property _vFair value _vLoans _vFMS
942			_cBK