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019 ▼a 958098313 ▼a 992905674
020 ▼a 9781317804369 ▼q (electronic bk.)
020 ▼a 1317804368 ▼q (electronic bk.)
020 ▼a 9781315814391
020 ▼a 1315814390
020 ▼a 0415742706
020 ▼a 9780415742702
020 ▼z 9780415742702
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0291 ▼a DEBSZ ▼b 442828799
0291 ▼a DKDLA ▼b 820120-katalog:000705891
0291 ▼a NZ1 ▼b 16241462
035 ▼a (OCoLC)897376896 ▼z (OCoLC)958098313 ▼z (OCoLC)992905674
037 ▼a 1873835 ▼b Proquest Ebook Central
040 ▼a N$T ▼b eng ▼e rda ▼e pn ▼c N$T ▼d IDEBK ▼d EBLCP ▼d N$T ▼d YDXCP ▼d CDX ▼d OCLCF ▼d DEBSZ ▼d NAM ▼d VLB ▼d TYFRS ▼d UAB ▼d IAT ▼d Z5A ▼d YDX ▼d OTZ ▼d OCLCQ ▼d UPM ▼d BUF ▼d 247004
050 4 ▼a HF5681.B2 ▼b M287 2015eb
072 7 ▼a SOC ▼x 004000 ▼2 bisacsh
08204 ▼a 364.16/3 ▼a 364.168 ▼2 23
084 ▼a BUS001010 ▼a BUS003000 ▼a BUS008000 ▼2 bisacsh
1001 ▼a Margret, Julie E., ▼d 1950-.
24510 ▼a Fraud in financial statements/ ▼c Julie E. Margret and Geoffrey Peck.
264 1 ▼a New York : ▼b Routledge, ▼c 2015.
264 4 ▼c ?015
300 ▼a 1 online resource (145 pages): ▼b illustrations, maps.
336 ▼a text ▼b txt ▼2 rdacontent
337 ▼a computer ▼b c ▼2 rdamedia
338 ▼a online resource ▼b cr ▼2 rdacarrier
4901 ▼a Routledge studies in accounting; ▼v 16
504 ▼a Includes bibliographical references and index.
5050 ▼a 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.
520 ▼a "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"-- ▼c Provided by publisher.
5880 ▼a Online resource; title from PDF title page (EBSCO, viewed December 10, 2014).
590 ▼a eBooks on EBSCOhost ▼b All EBSCO eBooks
650 0 ▼a Misleading financial statements.
650 0 ▼a Accounting fraud.
650 0 ▼a Fraud.
650 7 ▼a SOCIAL SCIENCE ▼x Criminology. ▼2 bisacsh
650 7 ▼a Accounting fraud. ▼2 fast ▼0 (OCoLC)fst00795501
650 7 ▼a Fraud. ▼2 fast ▼0 (OCoLC)fst00933786
650 7 ▼a Misleading financial statements. ▼2 fast ▼0 (OCoLC)fst01023663
655 4 ▼a Electronic books.
7001 ▼a Peck, Geoffrey,
7761 ▼z 9780415742702
830 0 ▼a Routledge studies in accounting ; ▼v 16.
85640 ▼u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=916883
938 ▼a Coutts Information Services ▼b COUT ▼n 30194862
938 ▼a EBL - Ebook Library ▼b EBLB ▼n EBL1873835
938 ▼a EBSCOhost ▼b EBSC ▼n 916883
938 ▼a ProQuest MyiLibrary Digital eBook Collection ▼b IDEB ▼n cis30194087
938 ▼a Taylor & Francis ▼b TAFR ▼n 9781315814391
938 ▼a YBP Library Services ▼b YANK ▼n 12185208
938 ▼a YBP Library Services ▼b YANK ▼n 12206249
990 ▼a ***1012033
994 ▼a 92 ▼b KRDHU