Financial Statement Fraud

Author: Gerard M. Zack
Publisher: John Wiley & Sons
ISBN: 1118419774
Format: PDF, ePub
Download Now
Valuable guidance for staying one step ahead of financialstatement fraud Financial statement fraud is one of the most costly types offraud and can have a direct financial impact on businesses andindividuals, as well as harm investor confidence in the markets.While publications exist on financial statement fraud and roles andresponsibilities within companies, there is a need for a practicalguide on the different schemes that are used and detection guidancefor these schemes. Financial Statement Fraud: Strategies forDetection and Investigation fills that need. Describes every major and emerging type of financial statementfraud, using real-life cases to illustrate the schemes Explains the underlying accounting principles, citing both U.S.GAAP and IFRS that are violated when fraud is perpetrated Provides numerous ratios, red flags, and other techniquesuseful in detecting financial statement fraud schemes Accompanying website provides full-text copies of documentsfiled in connection with the cases that are cited as examples inthe book, allowing the reader to explore details of each casefurther Straightforward and insightful, Financial Statement Fraudprovides comprehensive coverage on the different ways financialstatement fraud is perpetrated, including those that capitalize onthe most recent accounting standards developments, such as fairvalue issues.

Profiling The Fraudster

Author: Simon Padgett
Publisher: John Wiley & Sons
ISBN: 1118929764
Format: PDF, Kindle
Download Now
Detect and combat corporate fraud with new profiling techniques Profiling the Fraudster: Removing the Mask to Prevent and Detect Fraud takes a step-by-step approach beyond the Fraud Triangle to identify characteristics in potential fraudsters, employees and new hires that will sound alarm bells before they get their hands on your organization's assets. The typical organization loses a staggering 5% of its annual revenue to fraud. Traditional fraud investigations focus on the breakdown of internal controls but what happens when the human beings forming a key component of that chain of control are inherently dishonest? This book shows you how to recognize the characteristics and behavioral patterns of potential fraudsters who are entrusted with safeguarding corporate assets. The book includes: An in-depth look at fraud investigation techniques and how these can be enhanced by using the characteristics of fraudulent behavior, A detailed look at profiling potential perpetrators of fraud, A detailed breakdown of how to compile a fraud profile, A discussion of a wide range of organizational fraud, including abuse of power, embezzlement, computer fraud, expense abuse, and more, Tables, illustrations, and diagrams to enhance the narrative If you're a corporate fraud investigator, auditor, forensic accountant, law enforcement professional, or anyone challenged with safeguarding your organizations assets—Profiling the Fraudster shows you how to remove the mask and prevent and detect fraud.

Detecting Fraud in Organizations

Author: Joseph R. Petrucelli
Publisher: John Wiley & Sons
ISBN: 1118237358
Format: PDF, Mobi
Download Now
A savvy examination of where people and value meet, creating theopportunity for fraud An essential reference for all business professionals,Detecting Fraud in Organizations: Techniques, Tools, andResources explains the process of how people commit fraud, aswell as how to prevent and stop fraud from occurring in yourorganization. Organized by business processes which succinctlydescribe how fraud manifests itself on a daily basis, the authorsexplain ways in which everyone can help guard against fraud byfamiliarizing themselves with its building blocks and methods usedto perpetrate and conceal it. Filled with situational examples thebook is accompanied by a website featuring fraud simulations,business process maps, and other useful tools for combatingfraud. Focuses on the people who perpetrate fraud and those who aretasked with preventing and detecting it Uniquely organized by business processes for more relevance andeasier understanding by those people working withinorganizations Shows how subtle factors play a large role in identifying andferreting out fraud in addition to the traditional knowledge offraud schemes giving people and organizations the edge they need tobe successful in prevention and deterrence Companion website includes additional fraud simulations,business process maps, and useful tools The price of fraud can be devastating to your business.Detecting Fraud in Organizations: Techniques, Tools, andResources equips you and others in your organization withessential information and tools necessary to proactively catchfraud, reduce losses, improve efficiencies and develop actionablecontrols.

Revenue Management

Author: Günter Fandel
Publisher: Springer-Verlag
ISBN: 9783834900500
Format: PDF
Download Now
Dieses Special Issue enthält Beiträge zum Revenue Management sowie der hierzu erforderlichen Produktspezifizierung und Preisgestaltung. Hierbei geht es um die erlös- bzw. gewinnmaximale Vermarktung von Kapazitäten durch entsprechende Preisdifferenzierungen und Marktsegmentierungen, um dadurch die unterschiedlichen Zahlungsbereitschaften verschiedener Nachfragergruppen abzuschöpfen und für das Unternehmen gewinnbringend zu nutzen. Die Möglichkeiten, dies auf gesicherterer informatorischer Basis zu tun, haben sich in der Praxis durch leistungsfähigere betriebliche IT-Systeme und mit Ausbreitung der Internetnutzung vermehrt.

big data work

Author: Thomas H. Davenport
Publisher: Vahlen
ISBN: 3800648156
Format: PDF, Kindle
Download Now
Big Data in Unternehmen. Dieses neue Buch gibt Managern ein umfassendes Verständnis dafür, welche Bedeutung Big Data für Unternehmen zukünftig haben wird und wie Big Data tatsächlich genutzt werden kann. Am Ende jedes Kapitels aktivieren Fragen, selbst nach Lösungen für eine erfolgreiche Implementierung und Nutzung von Big Data im eigenen Unternehmen zu suchen. Die Schwerpunkte - Warum Big Data für Sie und Ihr Unternehmen wichtig ist - Wie Big Data Ihre Arbeit, Ihr Unternehmen und Ihre Branche verändern - - wird - Entwicklung einer Big Data-Strategie - Der menschliche Aspekt von Big Data - Technologien für Big Data - Wie Sie erfolgreich mit Big Data arbeiten - Was Sie von Start-ups und Online-Unternehmen lernen können - Was Sie von großen Unternehmen lernen können: Big Data und Analytics 3.0 Der Experte Thomas H. Davenport ist Professor für Informationstechnologie und -management am Babson College und Forschungswissenschaftler am MIT Center for Digital Business. Zudem ist er Mitbegründer und Forschungsdirektor am International Institute for Analytics und Senior Berater von Deloitte Analytics.

Reporting Comprehensive Income

Author:
Publisher: Springer-Verlag
ISBN: 3663089258
Format: PDF, ePub, Docs
Download Now
Christian Gerbaulet schildert die Bestrebungen des FASB, des ASB und des IASC zur Konzeption und Darstellung des "comprehensive income" und unterzieht diese einer kritischen Würdigung.