Financial Statement Fraud : Prevention and Detection
Zabihollah. Rezaee
Bok Engelsk 2002 · Electronic books.
| Utgitt | Hoboken : : Wiley, , 2002.
|
|---|---|
| Omfang | 1 online resource (337 p.)
|
| Opplysninger | Description based upon print version of record.. - Financial Statement Fraud Prevention and Detection; About the Author; Acknowledgments; Foreword; Preface; Contents; 1 Financial Statement Fraud Defined; Introduction; Definition of Financial Statement Fraud; Nature of Financial Statement Fraud; Cost of Financial Statement Fraud; Fraud Studies; Sanctions for Perpetrations of Financial Statement Fraud; Occurrence, Prevention, and Detection; Conclusion; 2 Financial Reporting of Public Companies; Introduction; Financial Reporting System; Annual Financial Reporting Requirements; High-Quality Financial Reports; High-Quality Financial Reporting. - Characteristics in Companies Engaged in FraudConclusion; 8 Audit Committees and Corporate Governance; Introduction; Evolution of Audit Committees; SEC Rules on Audit Committees; Audit Committees and Organized Stock Exchanges; Blue Ribbon Committee Recommendations; Blue Ribbon Committee Guiding Principles; Future of Audit Committees; Audit Committee Charters; Charters' Benchmarks; Chairperson of Audit Committees; Audit Committee Report; Audit Committees' Rules for Preventing and Detecting Financial Statement Fraud; Conclusion; 9 Management Responsibility; Introduction. - Generic Characteristics of Companies Engaged in FraudConclusion; 6 Role of Corporate Governance; Introduction; Definition of Corporate Governance; Responsibility of Corporate Governance; Corporate Governance Principles; Role of Corporate Governance in Preventing and Detecting Financial Statement Fraud; Characteristics of Corporate Governance; Corporate Governance Structure; Conclusion; 7 Board of Directors' Oversight Responsibility; Introduction; The Role of the Board of Directors; Composition of the Board of Directors; Functions of the Board of Directors; Responsibilities; Attributes. - Internal Antecedent FactorsTop Management Team Characteristics; Financial Statement Fraud Prevention; Financial Statement Fraud Detection; Correction Procedures; Prevention, Detection, and Correction Strategies; Conclusion; 5 Taxonomy and Schemes; Introduction; Financial Shenanigans; Taxonomy of Financial Statement Fraud; Common Fraud Schemes; Earnings Management; Common Revenue Fraud Schemes; Authoritative Pronouncements on Earnings Management; Earnings Management and Financial Statement Fraud; Symptoms of Financial Statement Fraud; Whistle-Blowing. - Management Financial Reporting Responsibilities. - Six-Legged Stool of the Financial Reporting ProcessCorporate Financial Reports; Contract View of Corporations; Expectation Gap between Preparers and Users of Financial Reports; Perceived Problems of Current Financial Reporting; Conclusion; 3 Cooking the Books Equals Fraud; Introduction; Financial Statement Fraud; Profile of Financial Statement Fraud; Financial Statement Fraud Case Analysis; Fraud Prevention and Detection Strategies; Conclusion; 4 Realization, Prevention, and Detection; Introduction; Realization; The 3Cs Model; Economic Factors; External Antecedent Factors. - High profile cases of financial statement fraud have been dominating the news recently, causing people to question the accuracy of the financial information made available by companies. This book covers the roles and responsibilities associated with preventing and detecting financial statement fraud, including current developments and professional activities intended to reduce the occurrences of fraudulent financial reporting. It discusses the failures involved in the Enron collapse and includes a Forward by Joseph T. Wells from the Association of Certified Fraud Examiners. This books provides
|
| Emner | |
| Sjanger | |
| Dewey | |
| ISBN | 0471092169
|
