Fraud in Financial Statements (Routledge Studies in Accounting)
Language: English
Published by Routledge 2014-12-23, 2014
- Hardcover
- New
Seller: Chiron Media, Wallingford, United KingdomChiron Media
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Condition: New
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- Title
- Fraud in Financial Statements (Routledge Studies in Accounting)
- Author
- Julie E. Margret, Geoffrey Peck
- Publisher
- Routledge 2014-12-23
- Publication year
- 2014
- Condition
- New
- Binding
- Hardcover
- Language
- English
- ISBN 10
- 0415742706
- ISBN 13
- 9780415742702
- Series
- Book 16 of 43: Routledge Studies in Accounting
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.
"Synopsis" may belong to another edition of this title.
About the Author
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.
"About the title" may belong to another edition of this title.
Chiron Media
Wallingford, United Kingdom
AbeBooks seller since August 2, 2010
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