Fraud in Financial Statements - Couverture rigide

Margret, Julie E.; Peck, Geoffrey

Couverture rigide

ISBN 10 : 0415742706 ISBN 13 : 9780415742702

Editeur : Routledge, 2014

Synopsis

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. 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.

A propos du livre

À propos de l'auteur

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.

Détails de l'édition

• Éditeur: Routledge
• Date d'édition: 2014
• Langue: anglais
• ISBN 10: 0415742706
• ISBN 13: 9780415742702
• Reliure: Relié
• Nombre de pages: 146
• Coordonnées du fabricant: non disponible
• Personne responsable: GPSR Kontakt; gpsr@libri.de; ; Europaallee 1; Bad Hersfeld; 36244; Allemagne