November 2012
Beginner
288 pages
7h 38m
English
Content preview from Financial Statement Fraud: Strategies for Detection and Investigation
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About the Website
THIS BOOK INCLUDES a companion website that can be accessed at www.wiley.com/go/financialstatementfraud.
The website contains copies of public documents associated with the majority of the cases cited in this book. While the book focuses on certain specific aspects of each case to illustrate a specific fraud risk, the materials on the site often provide many additional details about each.
Many of the materials are copies of the SEC AAERs described in the book, or of complaints filed by the SEC in connection with legal actions taken against companies and/or individuals. In some cases, the documents represent copies of class-action suits filed on behalf of stockholders or other public documents.
In many of the documents, explicit assertions of fraud are made. In others, the focus is more on the claim that the financial statements are materially misstated, without necessarily asserting fraud. Either way, these cases serve as excellent illustrations of the risks of financial statement fraud.
The password to enter this site is: Zack.
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