Details
Financial Statement Fraud
Prevention and Detection1. Aufl.
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90,99 € |
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| Verlag: | Wiley |
| Format: | |
| Veröffentl.: | 14.08.2002 |
| ISBN/EAN: | 9780471269151 |
| Sprache: | englisch |
| Anzahl Seiten: | 336 |
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Beschreibungen
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 an invaluable context for understanding financial statement fraud.
Financial Statement Fraud Defined.<br /> <br /> Financial Reporting of Public Companies.<br /> <br /> Cooking the Books Equals Fraud.<br /> <br /> Realization, Prevention, and Detection.<br /> <br /> Taxonomy and Schemes.<br /> <br /> Role of Corporate Governance.<br /> <br /> Board of Directors' Oversight Responsibility.<br /> <br /> Audit Committees and Corporate Governance.<br /> <br /> Management Responsibility.<br /> <br /> Role of the Internal Auditor.<br /> <br /> Role of External Auditors.<br /> <br /> Governing Bodies.<br /> <br /> Fraud in a Digital Environment.<br /> <br /> Fraud Examination Practice and Education.<br /> <br /> Index.
In this post-Enron era, auditors and investors should read and heed the sage advice of professor Rezaee. Hopefully, this helpful book can stop the erosion of the quality of earnings and financial reporting. (Dr. Larry Crumbley, CrFA, CPA Editor, Journal of Forensic Accounting)
ZABIHOLLAH REZAEE, PhD, CPA, CMA, CIA, CGFM, CFE, is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis. He has published over 130 articles in a variety of accounting, finance, banking, and economic journals, including the Journal of Accounting and Economics, Journal of Business, Journal of Accountancy, Strategic Finance, Finance and Accounting, and Bankers' Economic and Investment Alert. Dr. Rezaee makes presentations at conferences and workshops throughout the world and has been involved in consulting with national and international organizations, including the United Nations. He was the recipient of the 1998 distinguished research award at Middle Tennessee State University and received the Lybrand Bronze Medal for the outstanding article in 1999 selected by the Institute of Management Accountants. He received his BA degree from the Iranian Institute of Advanced Accounting, his MBA from Tarleton University, and his PhD from the University of Mississippi.
"Professor Rezaee has done an excellent job with a difficult topic. The book is well-written, thorough, and should be helpful to individuals interested in increasing integrity in financial reporting. Anyone involved in corporate governance, auditing, or regulation should find the book helpful."<br /> –Steve Albrecht, Andersen LLP Alumni Professor and Associate Dean<br /> Marriott School of Management, Brigham Young University <p>Financial Statement Fraud provides thorough coverage of the nature and extent of financial reporting fraud. It describes the most successful methods for preventing, detecting, and controlling incidents of financial reporting fraud and offers reliable guidance from standard-setting organizations such as the AICPA and the SEC. Real-life case studies of companies guilty of such fraud–and a discussion of the consequences–help illustrate important concepts.</p> <p>For managers, boards of directors, and auditors, this book answers all the important questions on the topic of financial statement fraud:</p> <ul> <li>What is financial statement fraud?</li> <li>Why should I be concerned with financial statement fraud?</li> <li>How do I detect and prevent it?</li> <li>How does financial reporting work in publicly held companies?</li> <li>What will be the consequences if my company is guilty of financial statement fraud?</li> <li>What kinds of fraud schemes are most common?</li> <li>What are the responsibilities of boards of directors, managers, and auditors?</li> </ul> <p>Written by an acknowledged expert in the field, Financial Statement Fraud is an essential source of reliable information on this common type of fraud and a practical guide to preventing it.</p>
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