Fraud in Financial Statements (Routledge Studies in Accounting, 16, Band 16) - Softcover

Margret, Julie E.; Peck, Geoffrey

Softcover

ISBN 10: 113861713X ISBN 13: 9781138617131

Verlag: Routledge, 2018

Inhaltsangabe

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.

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Über die Autorin bzw. den Autor

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.

Details zur Ausgabe

• Verlag: Routledge
• Erscheinungsdatum: 2018
• Sprache: Englisch
• ISBN 10: 113861713X
• ISBN 13: 9781138617131
• Einband: Taschenbuch
• Anzahl der Seiten: 160
• Kontakt zum Hersteller: BOOKS etc..; cs@booksetc.co.uk; ; BOOKS etc.; Aldershot; Vereinigtes Königreich
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