Fraud in Financial Statements (Record no. 1124)
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|---|---|
| fixed length control field | 02282 a2200361 4500 |
| 001 - CONTROL NUMBER | |
| control field | 113861713X |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250317100400.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250312042018GB 6 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781138617131 |
| 037 ## - SOURCE OF ACQUISITION | |
| Source of stock number/acquisition | Taylor & Francis |
| Terms of availability | GBP 45.99 |
| Form of issue | BB |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | 01 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | KFCF |
| Source | thema |
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| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001010 |
| Source | bisac |
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| Subject category code | BUS003000 |
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| Subject category code | BUS008000 |
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| Subject category code | BUS000000 |
| Source | bisac |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | 364.163 |
| Source | bisac |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Julie E. Margret |
| 245 10 - TITLE STATEMENT | |
| Title | Fraud in Financial Statements |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxford |
| Name of publisher, distributor, etc. | Routledge |
| Date of publication, distribution, etc. | 20180608 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 146 p |
| 520 ## - SUMMARY, ETC. | |
| Expansion of summary note | 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. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Geoffrey Peck |
| Relationship | A01 |
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