상세정보
Export to Refworks부가기능
Fraud in financial statements
상세 프로파일
| 자료유형 | 단행본 |
|---|---|
| 서명/저자사항 | Fraud in financial statements/ Julie E. Margret and Geoffrey Peck. |
| 개인저자 | Margret, Julie E.,1950-. Peck, Geoffrey, |
| 형태사항 | 1 online resource (145 pages): illustrations, maps. |
| 총서사항 | Routledge studies in accounting;16 |
| ISBN | 9781317804369 1317804368 9781315814391 1315814390 0415742706 9780415742702 |
| 서지주기 | Includes bibliographical references and index. |
| 내용주기 | 1. Management and fraud -- 2. Stakeholders, governance, and corporate culture -- 3. Quality in financial statements -- 4. Fundamental elements: assets, revenue, and expenses -- 5. Financial obligations : liabilities -- 6. Phoenix activity : companies in crisis -- 7. Fraud and the phoenix rising. |
| 요약 | "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"-- |
| 해제 | Provided by publisher. |
| 일반주제명 | Misleading financial statements. Accounting fraud. Fraud. SOCIAL SCIENCE --Criminology. Accounting fraud. Fraud. Misleading financial statements. |
| 언어 | 영어 |
| 바로가기 |  |
