Financial Statement Fraud: Prevention and Detection
High profile cases of financial statement fraud have been dominating the news recently, causing people to question the accuracy of the financial information made available by companies. This book covers the roles and responsibilities associated with preventing and detecting financial statement fraud, including current developments and professional activities intended to reduce the occurrences of fraudulent financial reporting. It discusses the failures involved in the Enron collapse and includes a Forward by Joseph T. Wells from the Association of Certified Fraud Examiners. This books provides an invaluable context for understanding financial statement fraud.
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2 Financial Reporting of Public Companies
3 Cooking the Books Equals Fraud
4 Realization Prevention and Detection
5 Taxonomy and Schemes
6 Role of Corporate Governance
7 Board of Directors Oversight Responsibility
8 Audit Committees and Corporate Governance
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Accounting Standards activities AICPA analysts Arthur Levitt assess assets audit committee audited financial statements Auditing Standards Beasley Blue Ribbon Committee board of directors capital markets Certified Fraud Examiners Certified Public Accountants Chapter clients company’s corporate governance COSO Report detecting financial statement disclosure earnings management electronic enforcement engage in financial Enron ensure ethical external factors FASB finan financial information financial reporting process financial statement fraud firms forensic accounting fraud examination fraud prevention Fraudulent Financial Reporting GAAP gamesmanship improve independent auditors integrity internal auditors internal control structure investors and creditors issued management’s material misstatements ment fraud monitoring NASD numbers NYSE organizations oversight percent performance preventing and detecting professional Public Companies publicly traded companies recommendations red flags Regulation Regulation FD reliability revenue risk role SEC’s Securities shareholder value tion top executives top management team transactions Treadway Commission users of financial whistle-blowing XBRL