Prevention and Detection of Financial Statement Fraud
Résumé
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.
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. All the vital topics are discussed, including:
- Definition of financial statement fraud
- Prevention and detection methods
- Financial reporting methods in publicly held companies
- Various fraud schemes
- Responsibility of boards of directors
- Role of management and both internal and external auditors
- Fraud in the digital environment
"Professor Rezaee has done an excellent job with a
difficult topic. The book is well-written, thorough, and
should be helpful to individuals interested in increasing
integrity in financial reporting. Anyone involved in
corporate governance, auditing, or regulation should find
the book helpful."
–Steve Albrecht, Andersen LLP Alumni Professor and
Associate Dean
Marriott School of Management, Brigham Young
University
Financial Statement Fraud provides thorough coverage of the nature and extent of financial reporting fraud. It describes the most successful methods for preventing, detecting, and controlling incidents of financial reporting fraud and offers reliable guidance from standard-setting organizations such as the AICPA and the SEC. Real-life case studies of companies guilty of such fraud–and a discussion of the consequences–help illustrate important concepts.
For managers, boards of directors, and auditors, this book answers all the important questions on the topic of financial statement fraud:
- What is financial statement fraud?
- Why should I be concerned with financial statement fraud?
- How do I detect and prevent it?
- How does financial reporting work in publicly held companies?
- What will be the consequences if my company is guilty of financial statement fraud?
- What kinds of fraud schemes are most common?
- What are the responsibilities of boards of directors, managers, and auditors?
Written by an acknowledged expert in the field, Financial Statement Fraud is an essential source of reliable information on this common type of fraud and a practical guide to preventing it.
Author Biography: 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.
Contents
- Financial Statement Fraud Defined.
- Financial Reporting of Public Companies.
- Cooking the Books Equals Fraud.
- Realization, Prevention, and Detection.
- Taxonomy and Schemes.
- Role of Corporate Governance.
- Board of Directors' Oversight Responsibility.
- Audit Committees and Corporate Governance.
- Management Responsibility.
- Role of the Internal Auditor.
- Role of External Auditors.
- Governing Bodies.
- Fraud in a Digital Environment.
- Fraud Examination Practice and Education.
- Index.
L'auteur - Zabihollah Rezaee
Zabihollah Rezaee is a professor of accounting at Middle Tennessee State University. He received his B.A. degree from Iranian Institute of Advanced Accounting, his M.B.A. from Tarleton State University in Texas, and his Ph.D. from the University of Mississippi. Professor Rezaee holds several certifications including certified public accountant (CPA), certified management accountant (CMA), certified internal auditor (CIA), certified government financial manager (CGFM), and certified fraud examiner (CFE).
Professor Rezaee has published over 130 articles in a
variety of accounting, finance, banking, and economic
journals including Journal of Accounting and
Economics.
Caractéristiques techniques
| PAPIER | |
| Éditeur(s) | Wiley |
| Auteur(s) | Zabihollah Rezaee |
| Parution | 26/03/2002 |
| Nb. de pages | 316 |
| Format | 15,5 x 23,5 |
| Couverture | Relié |
| Poids | 655g |
| Intérieur | Noir et Blanc |
| EAN13 | 9780471092162 |
| ISBN13 | 978-0-471-09216-2 |
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