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Fraud in Financial Statements (Routledge Studies in Accounting) - Tapa blanda

Libro 16 de 43: Routledge Studies in Accounting

Margret, Julie E.; Peck, Geoffrey

 
9781138617131: Fraud in Financial Statements (Routledge Studies in Accounting)
Tapa blanda
ISBN 10: 113861713X ISBN 13: 9781138617131
Editorial: Routledge, 2018

Sinopsis

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.

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Acerca del autor

Julie Margret is Senior Lecturer in the Department of Accounting at La Trobe University, Australia. She is author of Solvency in Financial Accounting (Routledge, 2012).

Geoffrey Peck is Principal in Deloitte’s Forensic group, based in Melbourne, Australia. Prior to joining Deloitte in 2009, Geoffrey was a Director with another Big Four firm and also served for more than 21 years with the Victoria Police, including seven years as a Detective Sergeant with the Major Fraud Group. He is one of Deloitte’s most experience risk management specialists and has undertaken risk management work extensively throughout the Asia Pacific region and the Middle East.

"Sobre este título" puede pertenecer a otra edición de este libro.

Editorial
Routledge
Año de publicación
2018
Idioma
Inglés
ISBN 10 
113861713X
ISBN 13 
9781138617131
Encuadernación
Tapa blanda
Número de edición
1
Número de páginas
160
Contacto del fabricante
Taylor and Francis, GPSR Taylor and Francis
gpsr@taylorandfrancis.com

Taylor & Francis Verlag GmbH, Kaufingerstraße 24
München
80331
Alemania