| 000 | 02282 a2200361 4500 | ||
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| 001 | 113861713X | ||
| 005 | 20250317100400.0 | ||
| 008 | 250312042018GB 6 eng | ||
| 020 | _a9781138617131 | ||
| 037 |
_bTaylor & Francis _cGBP 45.99 _fBB |
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| 040 | _a01 | ||
| 041 | _aeng | ||
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_aBUS001010 _2bisac |
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_aBUS000000 _2bisac |
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_a364.163 _2bisac |
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| 100 | 1 | _aJulie E. Margret | |
| 245 | 1 | 0 | _aFraud in Financial Statements |
| 250 | _a1 | ||
| 260 |
_aOxford _bRoutledge _c20180608 |
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| 300 | _a146 p | ||
| 520 | _bAs 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 |
_aGeoffrey Peck _4A01 |
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| 999 |
_c1124 _d1124 |
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