Financial statement fraud: prevention and detection

Financial Statement Fraud, Second Edition contains sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations for financial reporting participants to engage in financial statement fraud and the investigation of fraudulent financial reporting allegations centered on the elements of fraud: the act, the concealment andthe conversion or benefit to the perpetrator. The book incorporates emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles. This new edition also includes features, practical examples, and refinements valuable to corporate directors and executives, as well as educators, without compromising the books practical utility for auditors and practitioners.

• ISBN: 978-0-470-45570-8
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Páginas: 332
• Fecha Publicación: 07/10/2009
• Nº Volúmenes: 1
• Idioma: Inglés