{"product_id":"financial-statement-fraud-we-hardcover","title":"Financial Statement Fraud + We - Hardcover","description":"\u003cp\u003eby \u003cb\u003eGerard M. Zack\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003cb\u003eValuable guidance for staying one step ahead of financial statement fraud\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eFinancial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. \u003ci\u003eFinancial Statement Fraud: Strategies for Detection and Investigation\u003c\/i\u003e fills that need.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eDescribes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes\u003c\/li\u003e \u003cli\u003eExplains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated\u003c\/li\u003e \u003cli\u003eProvides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes\u003c\/li\u003e \u003cli\u003eAccompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eStraightforward and insightful, \u003ci\u003eFinancial Statement Fraud\u003c\/i\u003e provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.\u003c\/p\u003e\u003ch3\u003eFront Jacket\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eAlthough financial statement fraud is the least frequently encountered fraud, it is by far the most costly, at a median loss of $1 million per case. Yet, the indirect losses from financial statement fraud--jobs, support, morale, and loyalty--are also significant and almost impossible to measure. Learn how to spot the warning signs before the damage is done. \u003ci\u003eFinancial Statement Fraud\u003c\/i\u003e explores the many different methods of perpetrating financial statement fraud, the accounting principles that are exploited, and the methods to detect and prevent fraud in any organization.\u003c\/p\u003e \u003cp\u003eAssuming an understanding of basic financial statements and the purpose each serves, as well as basic accounting concepts, author Gerard Zack highlights the many different types of fraud schemes. \u003ci\u003eFinancial Statement Fraud\u003c\/i\u003e provides auditors, fraud investigators, government agencies, and investment analysts with detailed descriptions of the most common or emerging schemes involving the preparation and issuance of fraudulent financial statements.\u003c\/p\u003e \u003cp\u003eFilling the need for practical guidance on financial statement fraud and the roles and responsibilities within companies, \u003ci\u003eFinancial Statement Fraud\u003c\/i\u003e features: \u003c\/p\u003e \u003cul\u003e \u003cli\u003eReferences to pertinent U.S. and international accounting standards violated in the preparation of fraudulent financial statements\u003c\/li\u003e \u003cli\u003eA wide range of detection tools, from the simplest of ratios to complex analyses and tests, as well as fraud indicators\u003c\/li\u003e \u003cli\u003eA comprehensive, global approach that includes U.S. GAAP and IFRS\u003c\/li\u003e \u003cli\u003eRed flags and ratios to help you detect financial statement fraud schemes\u003c\/li\u003e \u003cli\u003eCoverage of auditor liability: when is an auditor liable for failing to detect fraud?\u003c\/li\u003e \u003cli\u003eReal-world cases that illustrate many of the fraud schemes featured throughout the book\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eA companion website includes copies of SEC Accounting and Auditing Enforcement Releases (AAERs), complaints that were filed, and various other documents associated with most of the cases cited in the book. These documents provide all of the details associated with each case, enabling researchers to perform their own analysis to more fully understand the schemes and relate them to the detection tips provided in the book.\u003c\/p\u003e \u003cp\u003eFinancial statement fraud can cost an organization more than just revenue. Arm yourself with the knowledge to identify where it happens, when to expect it, and how to detect it with the expert guidance found in \u003ci\u003eFinancial Statement Fraud\u003c\/i\u003e.\u003c\/p\u003e\u003ch3\u003eBack Jacket\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cb\u003eFINANCIAL STATEMENT FRAUD\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003cb\u003eStrategies for Detection and Investigation\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eAlthough financial statement fraud is the least frequently encountered fraud, it is by far the most costly, at a median loss of $1 million per case. Yet, the indirect losses from financial statement fraud--jobs, support, morale, and loyalty--are also significant and almost impossible to measure. Learn how to spot the warning signs before the damage is done. \u003ci\u003eFinancial Statement Fraud\u003c\/i\u003e explores the many different methods of perpetrating financial statement fraud, the accounting principles that are exploited, and the methods to detect and prevent fraud in any organization. \u003c\/p\u003e\u003cp\u003eAssuming an understanding of basic financial statements and the purpose each serves, as well as basic accounting concepts, author Gerard Zack highlights the many different types of fraud schemes. \u003ci\u003eFinancial Statement Fraud\u003c\/i\u003e provides auditors, fraud investigators, government agencies, and investment analysts with detailed descriptions of the most common or emerging schemes involving the preparation and issuance of fraudulent financial statements. \u003c\/p\u003e\u003cp\u003eFilling the need for practical guidance on financial statement fraud and the roles and responsibilities within companies, \u003ci\u003eFinancial Statement Fraud\u003c\/i\u003e features: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eReferences to pertinent U.S. and international accounting standards violated in the preparation of fraudulent financial statements\u003c\/li\u003e \u003cli\u003eA wide range of detection tools, from the simplest of ratios to complex analyses and tests, as well as fraud indicators\u003c\/li\u003e \u003cli\u003eA comprehensive, global approach that includes U.S. GAAP and IFRS\u003c\/li\u003e \u003cli\u003eRed flags and ratios to help you detect financial statement fraud schemes\u003c\/li\u003e \u003cli\u003eCoverage of auditor liability: when is an auditor liable for failing to detect fraud?\u003c\/li\u003e \u003cli\u003eReal-world cases that illustrate many of the fraud schemes featured throughout the book\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eA companion website includes copies of SEC Accounting and Auditing Enforcement Releases (AAERs), complaints that were filed, and various other documents associated with most of the cases cited in the book. These documents provide all of the details associated with each case, enabling researchers to perform their own analysis to more fully understand the schemes and relate them to the detection tips provided in the book. \u003c\/p\u003e\u003cp\u003eFinancial statement fraud can cost an organization more than just revenue. Arm yourself with the knowledge to identify where it happens, when to expect it, and how to detect it with the expert guidance found in \u003ci\u003eFinancial Statement Fraud\u003c\/i\u003e.\u003c\/p\u003e\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cb\u003eGERARD M. ZACK, CFE, CPA, CIA, \u003c\/b\u003e is a fraud examiner and forensic accountant with more than thirty years of experience performing audits and investigating fraud. In addition to providing antifraud services to clients, he serves on the faculty of the Association of Certified Fraud Examiners, where he conducts antifraud training on financial statement fraud and other topics. He has also spoken at AICPA and IIA events.\u003c\/p\u003e\u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 320\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 1.3 x 9.1 x 6 IN\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e November 28, 2012\u003c\/div\u003e","brand":"Books by splitShops","offers":[{"title":"Default Title","offer_id":51761092460832,"sku":"9781118301555","price":85.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0974\/9764\/5344\/files\/48836306f6c33abf5725656bd2b54415.webp?v=1780199535","url":"https:\/\/ebocreations.com\/products\/financial-statement-fraud-we-hardcover","provider":"The E-Book Oasis LLC","version":"1.0","type":"link"}