Accounting Irregularities in Financial Statements A Definitive Guide for Litigators, Auditors and Fraud Investigators
Afbeeldingen
Sla de afbeeldingen overArtikel vergelijken
Auteur:
Benny K. B. Kwok
Benny K. B. Kwok
- Engels
- Paperback
- 9781138380929
- 23 augustus 2018
- 232 pagina's
Samenvatting
Accounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. This book provides an in-depth practical reference for those professionals who need to understand, prevent and combat against accounting irregularities in financial statements.
Accounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. In essence, they involve manipulation of accounting data, description or disclosure in order to distort the true financial picture of the organization in question. This book provides an in-depth practical reference, designed for litigators, investigators, auditors, accountants and other professionals who need to understand and combat accounting irregularities and to uphold the integrity of financial statements. Regulators will find this book an essential source of ideas and references when considering reforms. Educators and students will see this book as an alternative, inspiring way of understanding accounting and how to stay alert for accounting irregularities. The first two chapters introduce the basics of accounting irregularities in the context of the financial reporting environments, and generally accepted accounting principles in the UK and Hong Kong. Perpetrators often seek ways to creating financial illusions in four common directions - selling more, costing less, owning more and owing less as discussed in Chapters 3 to 6. The seventh chapter considers various ways that perpetrators manipulate the classification and disclosure of financial statements. Chapter 8 explores three scenarios of accounting irregularities - tax evasion, theft and commercial dispute. The concluding chapter sets out the deterrents to accounting irregularities in two dimensions. At the micro-level, deterrents are implemented within the authority of the organization in question, whilst the macro-level deterrents refer to the external environment beyond the controls of any individual organization.
Accounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. In essence, they involve manipulation of accounting data, description or disclosure in order to distort the true financial picture of the organization in question. This book provides an in-depth practical reference, designed for litigators, investigators, auditors, accountants and other professionals who need to understand and combat accounting irregularities and to uphold the integrity of financial statements. Regulators will find this book an essential source of ideas and references when considering reforms. Educators and students will see this book as an alternative, inspiring way of understanding accounting and how to stay alert for accounting irregularities. The first two chapters introduce the basics of accounting irregularities in the context of the financial reporting environments, and generally accepted accounting principles in the UK and Hong Kong. Perpetrators often seek ways to creating financial illusions in four common directions - selling more, costing less, owning more and owing less as discussed in Chapters 3 to 6. The seventh chapter considers various ways that perpetrators manipulate the classification and disclosure of financial statements. Chapter 8 explores three scenarios of accounting irregularities - tax evasion, theft and commercial dispute. The concluding chapter sets out the deterrents to accounting irregularities in two dimensions. At the micro-level, deterrents are implemented within the authority of the organization in question, whilst the macro-level deterrents refer to the external environment beyond the controls of any individual organization.
Productspecificaties
Wij vonden geen specificaties voor jouw zoekopdracht '{SEARCH}'.
Inhoud
- Taal
- en
- Bindwijze
- Paperback
- Oorspronkelijke releasedatum
- 23 augustus 2018
- Aantal pagina's
- 232
- Illustraties
- Nee
Betrokkenen
- Hoofdauteur
- Benny K. B. Kwok
- Tweede Auteur
- Benny K. B. Kwok
- Hoofduitgeverij
- Routledge
Overige kenmerken
- Extra groot lettertype
- Nee
- Product breedte
- 174 mm
- Product lengte
- 246 mm
- Studieboek
- Nee
- Verpakking breedte
- 174 mm
- Verpakking hoogte
- 246 mm
- Verpakking lengte
- 246 mm
- Verpakkingsgewicht
- 420 g
EAN
- EAN
- 9781138380929
Je vindt dit artikel in
- Categorieën
- Boek, ebook of luisterboek?
- Boek
- Beschikbaarheid
- Leverbaar
- Taal
- Engels
- Studieboek of algemeen
- Studieboeken
Kies gewenste uitvoering
Kies je bindwijze
(3)
Prijsinformatie en bestellen
De prijs van dit product is 59 euro en 99 cent.
2 - 3 weken
Verkoop door bol
- Prijs inclusief verzendkosten, verstuurd door bol
- Ophalen bij een bol afhaalpunt mogelijk
- 30 dagen bedenktijd en gratis retourneren
- Dag en nacht klantenservice
Anderen bekeken ook
Rapporteer dit artikel
Je wilt melding doen van illegale inhoud over dit artikel:
- Ik wil melding doen als klant
- Ik wil melding doen als autoriteit of trusted flagger
- Ik wil melding doen als partner
- Ik wil melding doen als merkhouder
Geen klant, autoriteit, trusted flagger, merkhouder of partner? Gebruik dan onderstaande link om melding te doen.