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. ...
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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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New. Contains: Line drawings, black & white, Tables, black & white. Routledge Studies in Accounting . Includes: line drawings, black & white, tables, black & white. Intended for college/higher education audience.
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New. 146 p. Routledge Studies in Accounting . 1 Tables, black and white; 6 Line drawings, black and white. Intended for college/higher education audience.
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New. Contains: Line drawings, black & white, Tables, black & white. Routledge Studies in Accounting . Includes: line drawings, black & white, tables, black & white. Intended for college/higher education audience.
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New. Contains: Line drawings, black & white, Tables, black & white. Routledge Studies in Accounting . Includes: line drawings, black & white, tables, black & white. Intended for college/higher education audience.
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
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New. Sewn binding. Cloth over boards. 146 p. Contains: Unspecified, Line drawings, black & white, Tables, black & white. Routledge Studies in Accounting.
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New. Sewn binding. Cloth over boards. 146 p. Contains: Unspecified, Line drawings, black & white, Tables, black & white. Routledge Studies in Accounting.
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Seller's Description:
New. Sewn binding. Cloth over boards. 146 p. Contains: Unspecified, Line drawings, black & white, Tables, black & white. Routledge Studies in Accounting.
