서브메뉴
검색
Fraud in financial statements
- 자료유형
- 전자책
- n897376896
- ISBN
- 9781317804369 (electronic bk.)
- ISBN
- 1317804368 (electronic bk.)
- ISBN
- 9781315814391
- ISBN
- 1315814390
- ISBN
- 0415742706
- ISBN
- 9780415742702
- ISBN
- 9780415742702
- 소장사항
-
MAIN
- 미국회청구기호
- HF5681.B2-M287 2015eb
- DDC
- 364.16/3364.168-23
- 청구기호
- 325.93 M329f
- 저자명
- Margret, Julie E. , 1950-
- 서명/저자
- Fraud in financial statements / Julie E. Margret and Geoffrey Peck
- 형태사항
- 1 online resource (145 pages) : illustrations, maps.
- 총서명
- Routledge studies in accounting ; 16
- 서지주기
- Includes bibliographical references and index.
- 내용주기
- 완전내용1. 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.
- 초록/해제
- 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
- Accounting fraud
- 일반주제명
- Fraud
- 일반주제명
- SOCIAL SCIENCE Criminology.
- 일반주제명
- Accounting fraud.
- 일반주제명
- Fraud.
- 기타저자
- Peck, Geoffrey.
- 기타형태저록
- . 9780415742702
- 통일총서명
- Routledge studies in accounting ; 16.
- 전자적 위치 및 접속
- 링크정보보기
- Control Number
- yscl:138728
로그인 후 이용 가능합니다.