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Financial Statement Fraud: Strategies for Detection and Investigation
book

Financial Statement Fraud: Strategies for Detection and Investigation

by Gerard M. Zack
November 2012
Beginner
288 pages
7h 38m
English
Wiley
Content preview from Financial Statement Fraud: Strategies for Detection and Investigation

Index

A

Accelerated depreciation

Accommodations

Accounting estimates

Accounts payable

Accounts receivable turnover

Accrued compensation

Acid-test ratio

Activity ratios

Advertising

Advertising costs

Agent

Altered documents

Altman Z-Score

American Airlines

American Institute of Certified Public Accountants

Amortization

Analytical procedures

Appraisals

Appraiser

Asset misappropriations

Asset quality index

Asset retirement obligation

Asset turnover

ASU 2009-13

Audit committee

Auditing standards

Auditor liability

Available-for-sale securities

B

Backdating

Barter arrangements

Barter credits

Barter transactions

Beneish, Messod

Benford's Law

Bill and hold schemes

Bonds

Bribes

Budget variance analysis

Bundling

Business combinations

C

Call provisions

Call risk

Capitalization

Capitalized cash flows

Cash flows

Central Bureau of Investigation

Changes in accounting principle

Channel stuffing

Charitable contributions

Chen, Ken Y.

Commitments

Committee of Sponsoring Organizations

Compensated absences

Conditional asset retirement obligations

Conflict of interest

Consignment

Consolidated financial statements

Consolidation

Consolidations

Contingencies

Contingent liabilities

Contra-asset account

Control

Control activities

Control environment

Controlling financial interest

Cost approach

Coupon rate

Cressey, Donald

Current ratio

Customer loyalty programs

D

Data conversion

Days payables outstanding

Days receivable outstanding

Debreceny, Roger

Debt covenants

Debt obligations

Debt securities

Debt to equity ...

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Publisher Resources

ISBN: 9781118421475Purchase book