Table des matières
“...Foreword -- Preface -- Acknowledgments -- Revenue-based schemes -- Introduction to revenue-based financial
reporting fraud schemes -- Timing schemes -- Fictitious and inflated revenue -- Misclassification schemes -- Gross-up schemes -- Asset-based schemes -- Improper capitalization of costs -- Asset valuation schemes -- Fair value accounting -- Expense and liability schemes -- Shifting expenses to future
periods -- Omissions and under-
reporting of liabilities -- Other financial
reporting schemes -- Consolidations and business combinations -- Financial
reporting fraud as a concealment tool -- Financial statement fraud by not-for-profit organizations -- Disclosure fraud -- Detection and
investigation -- Detecting financial statement fraud -- Financial statement analysis -- Ratio analysis -- Other detection procedures -- Fraud or honest mistake? ...
”
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