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.
Table des matières
Financial Statement Fraud Defined.
Financial Reporting of Public Companies.
Cooking the Books Equals Fraud.
Realization, Prevention, and Detection.
Taxonomy and Schemes.
Role of Corporate Governance.
Board of Directors’ Oversight Responsibility.
Audit Committees and Corporate Governance.
Management Responsibility.
Role of the Internal Auditor.
Role of External Auditors.
Governing Bodies.
Fraud in a Digital Environment.
Fraud Examination Practice and Education.
Index.
A propos de l’auteur
ZABIHOLLAH REZAEE, Ph D, CPA, CMA, CIA, CGFM, CFE, is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis. He has published over 130 articles in a variety of accounting, finance, banking, and economic journals, including the Journal of Accounting and Economics, Journal of Business, Journal of Accountancy, Strategic Finance, Finance and Accounting, and Bankers’ Economic and Investment Alert. Dr. Rezaee makes presentations at conferences and workshops throughout the world and has been involved in consulting with national and international organizations, including the United Nations. He was the recipient of the 1998 distinguished research award at Middle Tennessee State University and received the Lybrand Bronze Medal for the outstanding article in 1999 selected by the Institute of Management Accountants. He received his BA degree from the Iranian Institute of Advanced Accounting, his MBA from Tarleton University, and his Ph D from the University of Mississippi.
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