0471092169,Financial Statement Fraud: Prevention and Detection,Financial,Statement,Fraud:,Prevention,and,Detection,buy,book,books,purchase,read,Zabihollah Rezaee,Joseph T. Wells
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Financial Statement Fraud:
Prevention and Detection

 
  by Zabihollah Rezaee, Joseph T. Wells (Foreword)
 
 
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ZIN Product Number: 10124795

 
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By The Numbers
 Product Details

  Format: Hardcover, 315 pages
  Publisher: Wiley, John & Sons, Incorporated
  ISBN: 0471092169
  Release Date: Jan 2, 2001


 
 
Cover to Cover
 From The Publisher
Financial statement fraud is a major problem for U.S. companies. For a variety of reasons, people in positions of power within organizations sometimes intentionally mislead investors and creditors with deliberately inaccurate financial statements. This book concentrates on common methods of financial statement fraud and ways corporate leaders can detect and prevent it. The author assesses the consequences of financial statement fraud and its impact on the integrity of companies guilty of such fraud; offers a variety of well-founded reasons corporate leaders should try in earnest to prevent it; and provides techniques leaders can use to detect and correct it. Using case studies of high-profile instances of financial statement fraud committed by well-known companies such as Waste Management, Inc. and Sunbeam, the author helps corporate leaders understand both the conditions that lead to this type of fraud and the ways it can be prevented.

Financial Statement Fraud provides guidelines and tactics boards of directors and audit committees can use to develop a corporate culture that discourages financial statement fraud, as well as unusual business practices, aggressive accounting methods, and violations of a company's applicable laws and regulations. Written specifically with publicly held companies in mind -- and packed with guidance from standard-setting organizations such as the AICPA and the SEC -- the book provides theoretical and practical advice ideally suited for management and auditors who understand the importance of recognizing and stopping financial statement fraud.


 
 
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Table of Contents
 
1Financial Statement Fraud Defined1
2Financial Reporting of Public Companies21
3Cooking the Books Equals Fraud44
4Realization, Prevention, and Detection69
5Taxonomy and Schemes84
6Role of Corporate Governance117
7Board of Directors' Oversight Responsibility141
8Audit Committees and Corporate Governance154
9Management Responsibility181
10Role of the Internal Auditor203
11Role of External Auditors216
12Governing Bodies255
13Fraud in a Digital Environment275
14Fraud Examination Practice and Education302
Index313


 
 
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 Keywords
Financial statements, Misleadi, Fraud, Business / Economics / Finance, Business & Economics, Finance, Accounting - General, Auditing - General, Fraud, Financial statements, Misleading, Financial statements, Misleadi, Fraud, Business / Economics / Finance, Business & Economics, Finance, Accounting - General, Auditing - General, Financial statements, Misleadi, Fraud, Business / Economics / Finance, Business & Economics, Finance, Accounting - General, Auditing - General

 
 
 FastFind Line
Inverse Black Hole
By the Numbers
By the Numbers
Cover To Cover
Cover to Cover
Reader's Corner
Reader's Corner
Table of Contents
Table of Contents
Related Reading
Related Reading
Inverse Black Hole
FastFind Line
 
 


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