Fair Value Accounting Fraud

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Fair Value Accounting Fraud

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Author : Gerard M. Zack
language : en
Publisher: John Wiley & Sons
Release Date : 2009-07-23

Fair Value Accounting Fraud written by Gerard M. Zack and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-23 with Business & Economics categories.

Essential guidance on the new fair value rules for accounting managers, auditors, and fraud investigators Fair Value accounting is emerging as the next prime opportunity for financial statement fraud. Explaining the many complex applications of fair value accounting in the preparation of financial statements, Fair Value Accounting Fraud offers timely guidance on an up-and-coming issue as U.S. and international accounting rules pertaining to the use of fair value accounting continue to change. You'll find discussion of U.S. GAAP and IFRS rules on fair value accounting issues, highlighting the areas most vulnerable to fraud Explanations of 75 categories of fair value accounting fraud schemes Fraud risk checklist that you can put to immediate use Practical detection techniques useful for auditors, investigators and others who rely on financial statements Expert advice from Gerard Zack, CFE, CPA, author of Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection Comparing US accounting standards to International Financial Reporting Standards-thereby making this book useful worldwide- Fair Value Accounting Fraud helps you understand the new rules and develop new auditing and investigative techniques to enable you to detect potential fraud.

Financial Statement Fraud

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Author : Gerard M. Zack
language : en
Publisher: John Wiley & Sons
Release Date : 2012-11-05

Financial Statement Fraud written by Gerard M. Zack and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-05 with Business & Economics categories.

Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need. Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes Explains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated Provides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes Accompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further Straightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.

Financial Reporting Fraud

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Author : Charles R. Lundelius
language : en
Publisher: American Institute of Certified Public Accountants (AICPA)
Release Date : 2003

Financial Reporting Fraud written by Charles R. Lundelius and has been published by American Institute of Certified Public Accountants (AICPA) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.

Asian Financial Statement Analysis

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Author : ChinHwee Tan
language : en
Publisher: John Wiley & Sons
Release Date : 2014-04-14

Asian Financial Statement Analysis written by ChinHwee Tan and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-04-14 with Business & Economics categories.

Gain a deeper understanding of Asian financial reporting and how to detect irregularities The Asian region, and particularly China, is becoming a hotbed of investment activity. There have been quite a few accounting scandals in Asia in the recent years – now rivaling those we have seen in the Americas and Europe. Assessing potential or active overseas investments requires reliance on financial statements, the full parameters of which may vary from region to region. To effectively analyze statements, it is necessary to first understand the framework underlying these financial statements and then lay out a protocol for detecting irregularities. It's impossible to create and implement a practical plan without a deeper knowledge of the various factors at play. Asian Statement Analysis: Detecting Financial Irregularities provides a framework for analysis that makes irregularities stand out. Authors Chin Hwee Tan and Thomas R. Robinson discuss international financial reporting standards, including characteristics particular to the Asian region. Tan and Robinson's combined background in academia and Asian finance give them a multi-modal perspective and position them as top authorities on the topic. In the book, they address issues such as: Detection of irregularities independent of particular accounting rules The most common irregularities in the Asian market Similarities and differences between U.S. and Asian accounting techniques An overarching framework for irregularity detection The book uses real-world examples to illustrate the concepts presented, with the focus on Asian companies. As the first ever in-depth study on manipulation and irregularities in the Asian market, Asian Financial Statement Analysis: Detecting Financial Irregularities is uniquely positioned to be a valuable resource in the move toward the next phase of global reporting standards.

Accounting Fraud Second Edition

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Author : Gary Giroux
language : en
Publisher: Business Expert Press
Release Date : 2017-12-12

Accounting Fraud Second Edition written by Gary Giroux and has been published by Business Expert Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-12 with Business & Economics categories.

Scandals relating to manipulation and fraud have dominated much of the history of business and the accounting profession in America since it's foundÂing. Crooks, corruption, scandals, and panics have been regular features of the business landscape, with regulations and the expansion of financial disÂclosure, auditing, and regulatory agencies following major debacles. Prior to the creation of the Securities and ExÂchange Commission (SEC) in the 1930s and the deÂvelopment of generally accepted accounting prinÂciples (GAAP), few accounting rules existed and it is difficult to identify ÒaccountingÓ scandals. Beginning with the New Deal of the 1930s, regulations of financial markets (including the SEC); the creation of generally accepted accounting principles (GAAP) and organizations to improve and keep GAAP current (now in the hands of the Financial Accounting Standards Board); and auditing (currently under the Public Company Accounting Oversight Board) improved accounting and audit practices and financial disclosures. Despite these efforts, accounting frauds continue-many in new and innovative ways. This book brings to light the importance of incenÂtive structures of key players, consideration of economic and psychological perspectives on behavior, and the need for increasingly efÂfective regulation, which become more obvious by considering decades of abuse. Executive compensaÂtion, pensions, market values, special purpose entities, and derivaÂtives continue to be problematic accounting issues as they have for decades. Inside, you'll get exposure to financial disclosure issues and other accounting risks, plus additional knowledge of accounting fraud and risk areas.

Hidden Financial Risk

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Author : J. Edward Ketz
language : en
Publisher: John Wiley & Sons
Release Date : 2003-08-08

Hidden Financial Risk written by J. Edward Ketz and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-08-08 with Business & Economics categories.

An insider's guide to understanding and eliminating accounting fraud How do these high-profile accounting scandals occur and what could have been done to prevent them. Hidden Financial Risk fills that void by examining methods for off balance sheet accounting, with a particular emphasis on special purpose entities (SPE), the accounting ruse of choice at Enron and other beleaguered companies. J. Edward Ketz identifies the incentives for managers to deceive investors and creditors about financial risk and also shows investors how to protect their investments in a world filled with accounting and auditing frauds. J. Edward Ketz, PhD (State College, PA) is MBA Faculty Director and Associate Professor of Accounting at Penn State's Smeal College of Business. He has been cited in the press nearly 300 times since Enron's bankruptcy, including The New York Times, The Wall Street Journal, and The Washington Post.. He has a regular column in Accounting Today.

Fair Value Accounting Villain Or Innocent Victim Exploring The Links Between Fair Value Accounting Bank Regulatory Capital And The Recent Financial Crisis

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Author :
language : en
Publisher: DIANE Publishing
Release Date :

Fair Value Accounting Villain Or Innocent Victim Exploring The Links Between Fair Value Accounting Bank Regulatory Capital And The Recent Financial Crisis written by and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.

Fraud In Financial Statements

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Author : Julie E. Margret
language : en
Publisher: Routledge
Release Date : 2014-11-27

Fraud In Financial Statements written by Julie E. Margret and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-27 with Business & Economics categories.

As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.

Accounting In Asia

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Author : S. Susela Devi
language : en
Publisher: Emerald Group Publishing
Release Date : 2011-12-15

Accounting In Asia written by S. Susela Devi and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-15 with Business & Economics categories.

"Papers cover subjects such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting. Non-financial performance measures and performance relationship in the Bangladeshi manufacturing firms.

Fraud Auditing Investigation Pdic Prevent Detect Investigation Control

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Author : Sartono, SE, Ak, MA, CPOD
language : id
Publisher: Faqih Publishing
Release Date : 2022-11-16

Fraud Auditing Investigation Pdic Prevent Detect Investigation Control written by Sartono, SE, Ak, MA, CPOD and has been published by Faqih Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-11-16 with Business & Economics categories.

Fraud Auditing & Investigasi memberikan gambaran kepada pengusaha dan praktisi, ASN untuk mengelola, menyusun, merencanakan dan memanage dan sistem pencegahan, deteksi dan investigasi fraud. Fraud Auditing & Investigasi tidak hanya memberikan teori, model, konsep dan strategi investigasi fraud, namun juga memberikan beberapa contoh study kasus fraud. Sistematika buku ini dimulai Dasar-Dasar Fraud Investigasi, Faktor-faktor Penyebab Fraud, Pedoman Teknis Audit Investigasi ASN, WBS Mencegah Fraud System, Guideline Pencegahan Fraud System, Mendeteksi Kecurangan (Fraud) Laporan Keuangan, Fraud Auditing, Pelaksanaan & Pembuktian Investigasi. Pembahasan berikutnya tentang Fair Value Accounting Fraud,. Memahami Fraud Triangle, Audit Fraud Forensik, Risiko Kecurangan, Fraud Examination, Cegah & Deteksi Fraud oleh Internal Audit, Mencegah Fraud, Study Kasus Fraud di Bank Perkreditan. Gagasan utama dari buku ini adalah memberikan panduan kepada pengusaha dan karyawan agar bisa mengelola dan memanage perusahaan dengan benar. Bagi para pengusaha, akademisi, praktisi dan ASN, silahkan dibeli dan dibaca buku ini, karena memberikan gambaran cara mengelola, mengendalikan, memanage dan membuat strategi pengendalian fraud dan investigasi kasus hukum perusahaan, sehingga bisa menjadi alat bukti di Pengadilan Hukum.