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Financial shenanigans : how to detect accounting gimmicks and fraud in financial reports / Howard Mark Schilit
New York : McGraw-Hill, 1993
191 p. : illustrations ; 24 cm.
Ký hiệu phân loại (DDC): 657.3
Techniques to uncover and avoid accounting frauds and scams Inflated profits ... Suspicious write-offs ... Shifted expenses ... These and other dubious financial maneuvers have taken on a contemporary twist as companies pull out the stops in seeking to satisfy Wall Street. Financial Shenanigans pulls back the curtain on the current climate of accounting fraud. It presents tools that anyone who is potentially affected by misleading business valuations -- from investors and lenders to managers and auditors -- can use to research and read financial reports, and to identify early warning signs of a company's problems. A bestseller in its first edition, Financial Shenanigans has been thoroughly updated for today's marketplace. New chapters, data, and research reveal contemporary "shenanigans" that have been known to fool even veteran researchers.
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2
Financial statement fraud casebook : baking the ledgers and cooking the books / [Edited by] Joseph T Wells
Hoboken, N.J : Wiley, 2011
362 p.
Ký hiệu phân loại (DDC): 363.25963
A comprehensive look at financial statement fraud from the experts who actually investigated them. This collection of revealing case studies sheds clear insights into the dark corners of financial statement fraud. Includes cases submitted by fraud examiners across industries and throughout the world. Fascinating cases hand-picked and edited by Joseph T. Wells, the founder and Chairman of the world's leading anti-fraud organization? the Association of Certified Fraud Examiners (ACFE)? and author of Corporate Fraud Handbook. Outlines how each fraud was engineered, how it was investigated and how the perpetrators were brought to justice. Providing an insider's look at fraud, Financial Statement Fraud Casebook illuminates the combination of timing, teamwork and vision necessary to understand financial statement fraud and prevent it from happening in the first place
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