SEC Docket
SEC Docket

Author: United States. Securities and Exchange Commission

Publisher:

Published: 2007

Total Pages: 1508

ISBN-13:

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Detecting Accounting Fraud: Analysis and Ethics, Global Edition
Detecting Accounting Fraud: Analysis and Ethics, Global Edition

Author: Cecil W. Jackson

Publisher: Pearson Higher Ed

Published: 2015-04-17

Total Pages: 409

ISBN-13: 129207373X

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For courses in Accounting Fraud, Forensic Accounting, Financial Statement Fraud, Financial Statement Analysis, Ethics for Accountants, and Auditing. Over the last two decades, financial statement fraud has become an increasingly serious issue, resulting in the collapse of ostensibly solid companies and a subsequent lack of confidence in financial markets. Detecting Accounting Fraud: Analysis and Ethics was created in response to the challenges facing accountants in this era. The text provides students a thorough overview of the most frequently used methods of overstating earnings and assets or understating debt in financial statements. It also provides detailed coverage of the main signals indicating possible fictitious reporting in financial statements to help students learn what to look for. And because breakdowns in ethics underlie accounting fraud, the text presents three major theories of ethics, plus applicable ethical decision-making models as well as opportunities for students to apply ethical models to real-world situations. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.

Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics
Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics

Author: Jay Thibodeau

Publisher: McGraw-Hill/Irwin

Published: 2010-03-23

Total Pages: 288

ISBN-13: 9780078110818

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The approach used by Thibodeau and Freier emphasizes the substantial benefits of using real-life case examples in helping to impart knowledge related to the practice of auditing. This type of approach has long been acknowledged as a superior manner in which to teach. Since the authors present the concepts of auditing using actual corporate contexts, they seek to provided students with a real-life appreciation of these issues and clearly demonstrate the value of the Sarbanes-Oxley Act of 2002 and the post-Sarbanes technical audit guidance. The Third Edition has been updated to reflect all of the major changes happening in today’s society with actual companies such as Enron, WorldCom, Qwest, Sunbeam, that have become synonymous with the capital markets’ crisis in confidence. With 45 different short cases, instructors can assign 8 to 9 different cases for each of four different semesters.

Fraud and Corruption
Fraud and Corruption

Author: Peter C. Kratcoski

Publisher: Springer

Published: 2018-09-14

Total Pages: 307

ISBN-13: 3319923331

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This textbook provides an overview of the major types of fraud and corrupt activities found in private and public agencies, as well as the various methods used to prevent fraud and corruption. It explores where opportunities for fraud exist, the personal characteristics of those who engage in fraud, as well as their prevention and control. This work covers fraud in the financial sector, insurance, health care, and police organizations, as well as cybercrime. It covers the relationship between fraud, corruption, and terrorism; criminal networks; and major types of personal scams (like identity theft and phishing). Finally, it covers the prevention and control of fraud, through corporate whistle blowing, investigative reporting, forensic accounting, and educating the public. This work will be of interest to graduate-level students (as well as upper-level undergraduates) in Criminology & Criminal Justice, particularly with a focus on white collar and corporate crime, as well as related fields like business and management.

The Routledge Handbook of Accounting Ethics
The Routledge Handbook of Accounting Ethics

Author: Eileen Z. Taylor

Publisher: Routledge

Published: 2020-12-29

Total Pages: 511

ISBN-13: 0429954255

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The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.

Detecting Accounting Fraud Before It's Too Late
Detecting Accounting Fraud Before It's Too Late

Author: Oriol Amat

Publisher: John Wiley & Sons

Published: 2019-04-16

Total Pages: 213

ISBN-13: 1119566843

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Detect accounting fraud before it’s too late Accounting 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. This 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. Understand the motivations and warning signs behind accounting fraud Get to know how accounting fraud is done and how to detect it Avoid the losses that often come from accounting fraud Benefit from case studies throughout to that help illustrate the author's points It’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.