MARC details
| 000 -LEADER |
|---|
| fixed length control field |
08216cam a22003978a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
2002024090 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240430143953.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
050915s2002 nyu 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2002024090 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0471092169 : |
| Terms of availability |
65.00 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5681.B2 |
| Item number |
R3997 2002 |
| 069 ## - |
|---|
| -- |
08408474 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
HF 5681 .B2 R3997 2002 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
HF 5681 .B2 R3997 2002 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Rezaee, Zabihollah, |
| Dates associated with a name |
1953- |
| 9 (RLIN) |
74408 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Financial statement fraud : |
| Remainder of title |
prevention and detection / |
| Statement of responsibility, etc |
by Zabihollah Rezaee. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
New York : |
| Name of publisher, distributor, etc |
Wiley, |
| Date of publication, distribution, etc |
2002. |
| 263 ## - PROJECTED PUBLICATION DATE |
|---|
| Projected publication date |
1111 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p. cm. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Financial Statement Fraud Defined -- Definition of Financial Statement Fraud -- Nature of Financial Statement Fraud -- Cost of Financial Statement Fraud -- Fraud Studies -- Sanctions for Perpetrations of Financial Statement Fraud -- Occurrence, Prevention, and Detection -- Financial Reporting of Public Companies -- Financial Reporting System -- Annual Financial Reporting Requirements -- High-Quality Financial Reports -- High-Quality Financial Reporting -- Six-Legged Stool of the Financial Reporting Process -- Corporate Financial Reports -- Contract View of Corporations -- Expectation Gap between Preparers and Users of Financial Reports -- Perceived Problems of Current Financial Reporting -- Cooking the Books Equals Fraud -- Financial Statement Fraud -- Profile of Financial Statement Fraud -- Financial Statement Fraud Case Analysis -- Fraud Prevention and Detection Strategies -- Realization, Prevention, and Detection -- Realization -- The 3Cs Model -- Economic Factors -- External Antecedent Factors -- Internal Antecedent Factors -- Top Management Team Characteristics -- Financial Statement Fraud Prevention -- Financial Statement Fraud Detection -- Correction Procedures -- Prevention, Detection, and Correction Strategies -- Taxonomy and Schemes -- Financial Shenanigans -- Taxonomy of Financial Statement Fraud -- Common Fraud Schemes -- Earnings Management -- Common Revenue Fraud Schemes -- Authoritative Pronouncements on Earnings Management -- Earnings Management and Financial Statement Fraud -- Symptoms of Financial Statement Fraud -- Whistle-Blowing -- Generic Characteristics of Companies Engaged in Fraud -- Role of Corporate Governance -- Definition of Corporate Governance -- Responsibility of Corporate Governance -- Corporate Governance Principles -- Role of Corporate Governance in Preventing and Detecting Financial Statement Fraud -- Characteristics of Corporate Governance -- Corporate Governance Structure -- Board of Directors' Oversight Responsibility -- The Role of the Board of Directors -- Composition of the Board of Directors -- Functions of the Board of Directors -- Responsibilities -- Attributes -- Characteristics in Companies Engaged in Fraud -- Audit Committees and Corporate Governance -- Evolution of Audit Committees -- SEC Rules on Audit Committees -- Audit Committees and Organized Stock Exchanges -- Blue Ribbon Committee Recommendations -- Blue Ribbon Committee Guiding Principles -- Future of Audit Committees -- Audit Committee Charters -- Charters' Benchmarks -- Chairperson of Audit Committees -- Audit Committee Report -- Audit Committees' Rules for Preventing and Detecting Financial Statement Fraud -- Management Responsibility -- Management Financial Reporting Responsibilities -- Management's Role in Financial Statement Fraud Prevention and Protection -- Management Motives and Incentives -- Gamesmanship -- Management Stock Ownership -- Management Power -- Internal Control Function -- Management Attitude Toward Financial Statement Fraud -- Role of the Internal Auditor -- Internal Auditors and Corporate Governance -- Internal Auditors' Responsibilities -- Internal Audit Fraud Standards -- The Efficacy of Internal Audit in Financial Statement Fraud Prevention and Detection -- Cooperation Between External and Internal Audit -- Internal Audits and the Audit Committee -- Internal Control -- Role of External Auditors -- Independent Audit and Financial Statements -- Independent Auditor and Financial Statement Fraud -- High-Quality Audits -- Independent Audit and Internal Control -- Fraud Detection Audit Procedures -- Audit Failures -- Improving Audit Effectiveness -- Current Developments in Public Accounting -- Materiality Guidance -- Risk Factors of Financial Statement Fraud -- Communication of Fraud -- Auditor Independence -- New SEC Rules on Auditor Independence -- Governing Bodies -- Securities and Exchange Commission -- SEC and Financial Statement Fraud -- Role of the American Institute of Certified Public Accountants -- Role of the Financial Accounting Standards Board -- SEC and FASB Relationship -- Fraud in a Digital Environment -- Digital Economy -- Electronic Commerce -- Changes in Business Environment -- Electronic Financial Reporting -- Fraud Examination Practice and Education -- Forensic Accounting Practices -- Certified Fraud Examiner -- Fraud Examination Education. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Financial statement fraud is a major problem for U.S. companies. For a variety of reasons, people in positions of power within organizations sometimes intentionally mislead investors and creditors with deliberately inaccurate financial statements. This book concentrates on common methods of financial statement fraud and ways corporate leaders can detect and prevent it. The author assesses the consequences of financial statement fraud and its impact on the integrity of companies guilty of such fraud; offers a variety of well-founded reasons corporate leaders should try in earnest to prevent it; and provides techniques leaders can use to detect and correct it. Using case studies of high-profile instances of financial statement fraud committed by well-known companies such as Waste Management, Inc. and Sunbeam, the author helps corporate leaders understand both the conditions that lead to this type of fraud and the ways it can be prevented. |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc |
Financial Statement Fraud provides guidelines and tactics boards of directors and audit committees can use to develop a corporate culture that discourages financial statement fraud, as well as unusual business practices, aggressive accounting methods, and violations of a company's applicable laws and regulations. Written specifically with publicly held companies in mind -- and packed with guidance from standard-setting organizations such as the AICPA and the SEC -- the book provides theoretical and practical advice ideally suited for management and auditors who understand the importance of recognizing and stopping financial statement fraud. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Misleading financial statements. |
| 9 (RLIN) |
74409 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Fraud. |
| 9 (RLIN) |
15276 |
| 852 ## - LOCATION/CALL NUMBER |
|---|
| -- |
p65.00 |
| -- |
09-14-2002 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
|
| b |
08-06-10 |
| c |
08-06-10 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Books |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
audmc |
| Operator's initials, OID (RLIN) |
09-14-02 |
| Cataloger's initials, CIN (RLIN) |
m |
| First Date, FD (RLIN) |
a |
| -- |
- |
| -- |
eng |
| -- |
nyu |
| -- |
0 |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) |
|---|
| a |
Zabihollah Rezaee, PhD, CPA, CMA, CIA, CGFM, CFE, is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis. He has published over 130 articles in a variety of accounting, finance, banking, and economic journals, including the Journal of Accounting and Economics, Journal of Business, Journal of Accountancy, Strategic Finance, Finance and Accounting, and Bankers' Economic and Investment Alert. Dr. Rezaee makes presentations at conferences and workshops throughout the world and has been involved in consulting with national and international organizations, including the United Nations. He was the recipient of the 1998 distinguished research award at Middle Tennessee State University and received the Lybrand Bronze Medal for the outstanding article in 1999 selected by the Institute of Management Accountants. He received his BA degree from the Iranian Institute of Advanced Accounting, his MBA from Tarleton University, and his PhD from the University of Mississippi |
| 935 ## - |
|---|
| -- |
PO10327-GEN2 |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
|---|
| g |
0 |
| i |
633479 |
| j |
0 |
| l |
audmc |
| n |
Copy Type:01 - Books |
| o |
- |
| p |
238.88 |
| q |
- |
| r |
- |
| s |
- |
| t |
1 |
| u |
0 |
| v |
0 |
| w |
0 |
| x |
0 |
| y |
i10191215 |
| z |
08-06-10 |