Financial statement fraud strategies for detection and investigation
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N.J.
John Wiley & Sons
c2013
|
| Schlagworte: | |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
MARC
| LEADER | 00000nmm a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV044170539 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 170217s2013 |||| o||u| ||||||eng d | ||
| 020 | |a 9781118419779 |c Online |9 978-1-118-41977-9 | ||
| 035 | |a (ZDB-30-PAD)EBC1061887 | ||
| 035 | |a (ZDB-89-EBL)EBL1061887 | ||
| 035 | |a (OCoLC)880907066 | ||
| 035 | |a (DE-599)BVBBV044170539 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 082 | 0 | |a 658.4/73 |2 23 | |
| 084 | |a QL 415 |0 (DE-625)141716: |2 rvk | ||
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 100 | 1 | |a Zack, Gerard M. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Financial statement fraud |b strategies for detection and investigation |c Gerard M. Zack |
| 264 | 1 | |a Hoboken, N.J. |b John Wiley & Sons |c c2013 | |
| 300 | |a xxi, 288 p | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 505 | 0 | |a Foreword -- 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 | 4 | |a Misleading financial statements | |
| 650 | 4 | |a Fraud | |
| 650 | 0 | 7 | |a Bilanzdelikt |0 (DE-588)4145377-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bekämpfung |0 (DE-588)4112701-8 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Wirtschaftskriminalität |0 (DE-588)4066464-8 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bilanzfälschung |0 (DE-588)4198491-2 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Bilanzfälschung |0 (DE-588)4198491-2 |D s |
| 689 | 0 | 1 | |a Bilanzdelikt |0 (DE-588)4145377-3 |D s |
| 689 | 0 | 2 | |a Wirtschaftskriminalität |0 (DE-588)4066464-8 |D s |
| 689 | 0 | 3 | |a Bekämpfung |0 (DE-588)4112701-8 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe, Hardcover |z 978-1-118-30155-5 |
| 912 | |a ZDB-30-PAD |a ZDB-30-PBE | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-029577384 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804177288209629184 |
|---|---|
| any_adam_object | |
| author | Zack, Gerard M. |
| author_facet | Zack, Gerard M. |
| author_role | aut |
| author_sort | Zack, Gerard M. |
| author_variant | g m z gm gmz |
| building | Verbundindex |
| bvnumber | BV044170539 |
| classification_rvk | QL 415 QP 820 |
| collection | ZDB-30-PAD ZDB-30-PBE |
| contents | Foreword -- 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 |
| ctrlnum | (ZDB-30-PAD)EBC1061887 (ZDB-89-EBL)EBL1061887 (OCoLC)880907066 (DE-599)BVBBV044170539 |
| dewey-full | 658.4/73 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.4/73 |
| dewey-search | 658.4/73 |
| dewey-sort | 3658.4 273 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02704nmm a2200493zc 4500</leader><controlfield tag="001">BV044170539</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">170217s2013 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781118419779</subfield><subfield code="c">Online</subfield><subfield code="9">978-1-118-41977-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-30-PAD)EBC1061887</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-89-EBL)EBL1061887</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)880907066</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV044170539</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.4/73</subfield><subfield code="2">23</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 415</subfield><subfield code="0">(DE-625)141716:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Zack, Gerard M.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Financial statement fraud</subfield><subfield code="b">strategies for detection and investigation</subfield><subfield code="c">Gerard M. Zack</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Hoboken, N.J.</subfield><subfield code="b">John Wiley & Sons</subfield><subfield code="c">c2013</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xxi, 288 p</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">Foreword -- 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</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Misleading financial statements</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Fraud</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bilanzdelikt</subfield><subfield code="0">(DE-588)4145377-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bekämpfung</subfield><subfield code="0">(DE-588)4112701-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Wirtschaftskriminalität</subfield><subfield code="0">(DE-588)4066464-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bilanzfälschung</subfield><subfield code="0">(DE-588)4198491-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Bilanzfälschung</subfield><subfield code="0">(DE-588)4198491-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Bilanzdelikt</subfield><subfield code="0">(DE-588)4145377-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Wirtschaftskriminalität</subfield><subfield code="0">(DE-588)4066464-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Bekämpfung</subfield><subfield code="0">(DE-588)4112701-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe, Hardcover</subfield><subfield code="z">978-1-118-30155-5</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-30-PAD</subfield><subfield code="a">ZDB-30-PBE</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-029577384</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| id | DE-604.BV044170539 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:45:41Z |
| institution | BVB |
| isbn | 9781118419779 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029577384 |
| oclc_num | 880907066 |
| open_access_boolean | |
| physical | xxi, 288 p |
| psigel | ZDB-30-PAD ZDB-30-PBE |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | John Wiley & Sons |
| record_format | marc |
| spelling | Zack, Gerard M. Verfasser aut Financial statement fraud strategies for detection and investigation Gerard M. Zack Hoboken, N.J. John Wiley & Sons c2013 xxi, 288 p txt rdacontent c rdamedia cr rdacarrier Includes bibliographical references and index Foreword -- 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 Misleading financial statements Fraud Bilanzdelikt (DE-588)4145377-3 gnd rswk-swf Bekämpfung (DE-588)4112701-8 gnd rswk-swf Wirtschaftskriminalität (DE-588)4066464-8 gnd rswk-swf Bilanzfälschung (DE-588)4198491-2 gnd rswk-swf Bilanzfälschung (DE-588)4198491-2 s Bilanzdelikt (DE-588)4145377-3 s Wirtschaftskriminalität (DE-588)4066464-8 s Bekämpfung (DE-588)4112701-8 s 1\p DE-604 Erscheint auch als Druck-Ausgabe, Hardcover 978-1-118-30155-5 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Zack, Gerard M. Financial statement fraud strategies for detection and investigation Foreword -- 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 Misleading financial statements Fraud Bilanzdelikt (DE-588)4145377-3 gnd Bekämpfung (DE-588)4112701-8 gnd Wirtschaftskriminalität (DE-588)4066464-8 gnd Bilanzfälschung (DE-588)4198491-2 gnd |
| subject_GND | (DE-588)4145377-3 (DE-588)4112701-8 (DE-588)4066464-8 (DE-588)4198491-2 |
| title | Financial statement fraud strategies for detection and investigation |
| title_auth | Financial statement fraud strategies for detection and investigation |
| title_exact_search | Financial statement fraud strategies for detection and investigation |
| title_full | Financial statement fraud strategies for detection and investigation Gerard M. Zack |
| title_fullStr | Financial statement fraud strategies for detection and investigation Gerard M. Zack |
| title_full_unstemmed | Financial statement fraud strategies for detection and investigation Gerard M. Zack |
| title_short | Financial statement fraud |
| title_sort | financial statement fraud strategies for detection and investigation |
| title_sub | strategies for detection and investigation |
| topic | Misleading financial statements Fraud Bilanzdelikt (DE-588)4145377-3 gnd Bekämpfung (DE-588)4112701-8 gnd Wirtschaftskriminalität (DE-588)4066464-8 gnd Bilanzfälschung (DE-588)4198491-2 gnd |
| topic_facet | Misleading financial statements Fraud Bilanzdelikt Bekämpfung Wirtschaftskriminalität Bilanzfälschung |
| work_keys_str_mv | AT zackgerardm financialstatementfraudstrategiesfordetectionandinvestigation |