{"product_id":"detecting-accounting-fraud-before-its-too-late-hardback-9781119566847","title":"Detecting Accounting Fraud Before It's Too Late (Hardback) 9781119566847","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eDetecting Accounting Fraud Before It's Too Late\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cfont size=\"4\"\u003eOriol Amat (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781119566847, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 21 May 2019\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e208 pages\u003cbr\u003e23.1 x 16 x 2.8 cm, 0.386 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cp\u003e\u003cb\u003eDetect accounting fraud before it’s too late\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting fraud is the deliberate manipulation of accounting records in order to make a company's financial performance seem better or worse than it actually is. Accounting scandals often have catastrophic consequences for shareholders and employees. Thus, analysts and auditors must be equipped to detect accounting fraud.\u003c\/p\u003e \u003cp\u003eThis book is a comprehensive guide to detecting accounting fraud for auditors investigating accounting fraud and analysts\/managers seeking to prevent it. A wide variety of warning signs are described, as are several techniques for detecting and addressing fraud.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eUnderstand the motivations and warning signs behind accounting fraud\u003c\/li\u003e \u003cli\u003eGet to know how accounting fraud is done and how to detect it\u003c\/li\u003e \u003cli\u003eAvoid the losses that often come from accounting fraud\u003c\/li\u003e \u003cli\u003eBenefit from case studies throughout to that help illustrate the author's points\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eIt’s unfortunate that managers, auditors, and analysts must be wary of accounting fraud—but this book equips you with the know-how to detect it before it’s too late.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003ePrologue xi\u003c\/p\u003e \u003cp\u003eIntroduction xiii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 Fraud and Accounting Manipulations 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.1 Fraud and Its Effects 1\u003c\/p\u003e \u003cp\u003e1.2 Modifying Companies’ Financial Information 2\u003c\/p\u003e \u003cp\u003e1.3 Calling Things by Their Name: From Creative Accounting to Big Baths 4\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Accounting Fraud: An Ancient Practice 9\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2.1 The First Accounting Frauds 9\u003c\/p\u003e \u003cp\u003e2.2 Accounting Frauds Continue with the Double Entry 10\u003c\/p\u003e \u003cp\u003e2.3 The Crash of 1929 and the Obligation to Audit Accounts 12\u003c\/p\u003e \u003cp\u003e2.4 Reinforcement of the Commercial Law and Auditing After the String of Scandals of 2000 13\u003c\/p\u003e \u003cp\u003e2.5 With the Crisis of 2008, History Repeats Itself 15\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Problems with Legislation and Those Involved in the Financial Information 19\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.1 How Financial Information Is Generated 19\u003c\/p\u003e \u003cp\u003e3.2 Auditing of Accounts: Essential, but Not Infallible 20\u003c\/p\u003e \u003cp\u003e3.3 Analysts and Rating Agencies 23\u003c\/p\u003e \u003cp\u003e3.4 Regulators and the Limitations of Accounting Regulations 26\u003c\/p\u003e \u003cp\u003e3.5 Role of the Media 29\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Why Are Accounts Manipulated? 31\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.1 Motivation, Opportunity, and Rationalization 31\u003c\/p\u003e \u003cp\u003e4.2 The Door to Fraud 34\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Legal Accounting Manipulations 47\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 Alternatives, Estimations, and Legal Gaps 47\u003c\/p\u003e \u003cp\u003e5.2 Main Legal Manipulations 52\u003c\/p\u003e \u003cp\u003e5.3 Impact of Legal Manipulations in the Accounts 58\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Illegal Accounting Manipulations 61\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6.1 Accounting Crime 61\u003c\/p\u003e \u003cp\u003e6.2 How Illegal Manipulations Are Done 63\u003c\/p\u003e \u003cp\u003e6.3 Operations Through Tax Havens 65\u003c\/p\u003e \u003cp\u003e6.4 Main Illegal Manipulations 68\u003c\/p\u003e \u003cp\u003e6.5 Main Items Affected by Accounting Frauds 70\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Ethical Considerations and Economic Consequences of Manipulations 75\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7.1 The Ethical Dimensions of Accounting Fraud 75\u003c\/p\u003e \u003cp\u003e7.2 Economic Consequences of Accounting Fraud 77\u003c\/p\u003e \u003cp\u003e7.3 Consequences to Managers and Companies that Manipulate Accounts 77\u003c\/p\u003e \u003cp\u003e7.4 What to Do When a Company Deteriorates 79\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Personal Warning Signs 85\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.1 Moments the Warning Signs Occur 85\u003c\/p\u003e \u003cp\u003e8.2 Warning Signs Before Fraud Occurs 87\u003c\/p\u003e \u003cp\u003e8.3 Warning Signs After the Fraud Occurs 89\u003c\/p\u003e \u003cp\u003e8.4 Language of Fraudsters 91\u003c\/p\u003e \u003cp\u003e8.5 Successful Businessmen Who End Up in Jail 93\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Organizational Warning Signs and Nonfinancial Indicators 99\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.1 Warning Signs Before a Fraud Occurs 99\u003c\/p\u003e \u003cp\u003e9.2 Warning Signs After a Fraud Occurs 106\u003c\/p\u003e \u003cp\u003e9.3 Warning Signs Based on Nonfinancial Indicators 107\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Warning Signs in the Accounts 111\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e10.1 Auditing of Accounts 111\u003c\/p\u003e \u003cp\u003e10.2 Balance Sheet 112\u003c\/p\u003e \u003cp\u003e10.3 Income Statement 113\u003c\/p\u003e \u003cp\u003e10.4 Cash Flow Statement 115\u003c\/p\u003e \u003cp\u003e10.5 Statement of Changes in Equity 119\u003c\/p\u003e \u003cp\u003e10.6 Notes 120\u003c\/p\u003e \u003cp\u003e10.7 Ratios That Anticipate Frauds 121\u003c\/p\u003e \u003cp\u003e10.8 Variations in Accounts that Warn of Frauds Already Produced 123\u003c\/p\u003e \u003cp\u003e10.9 Ratios That Warn of Frauds Already Produced 124\u003c\/p\u003e \u003cp\u003e10.10 Synthetic Index to Detect Manipulating Companies 133\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Some Suggestions to Improve the Current Situation 141\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11.1 Reinforce Values and Institute Ethical Codes 141\u003c\/p\u003e \u003cp\u003e11.2 Improve Control Systems in Organizations 143\u003c\/p\u003e \u003cp\u003e11.3 Improve Regulation 147\u003c\/p\u003e \u003cp\u003e11.4 Reinforce Supervision 148\u003c\/p\u003e \u003cp\u003e11.5 Reinforce the Sanctioning Regime 149\u003c\/p\u003e \u003cp\u003e11.6 The Challenge of Providing Relevant Information for Decision-Making 150\u003c\/p\u003e \u003cp\u003eEpilogue 155\u003c\/p\u003e \u003cp\u003eAppendix 1 Criminal Responsibility of Legal Entities and Regulatory Compliance 157\u003c\/p\u003e \u003cp\u003eAppendix 2 Audit Program for the Identification of Fraud Risks 161\u003c\/p\u003e \u003cp\u003eList of Companies Mentioned in the Book and Section in which They Appear 179\u003c\/p\u003e \u003cp\u003eIndex 183 \u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52501431386392,"sku":"9781119566847","price":35.59,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9781119566847.jpg?v=1786238285","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/detecting-accounting-fraud-before-its-too-late-hardback-9781119566847","provider":"Freshly Printed Books","version":"1.0","type":"link"}