Fraud in Financial Statements PDF
By:Julie E. Margret,Geoffrey Peck
Published on 2014-11-27 by Routledge
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.
This Book was ranked at 30 by Google Books for keyword Accounting Auditing Business Money.
Book ID of Fraud in Financial Statements's Books is 1lecBQAAQBAJ, Book which was written byJulie E. Margret,Geoffrey Peckhave ETAG "2paGF/rPyfU"
Book which was published by Routledge since 2014-11-27 have ISBNs, ISBN 13 Code is 9781317804369 and ISBN 10 Code is 1317804368
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Book which have "146 Pages" is Printed at BOOK under CategoryBusiness and Economics
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