Financial statement fraud: motives, methods, cases and detection

Authored book


Nguyen, Khanh. 2008. Financial statement fraud: motives, methods, cases and detection. Boca Raton, United States. Dissertation.com.
Book Title

Financial statement fraud: motives, methods, cases and detection

Book CategoryAuthored book
Authors
AuthorNguyen, Khanh
Number of Pages65
Year2008
PublisherDissertation.com
Place of PublicationBoca Raton, United States
ISBN9781599423197
Web Address (URL)http://www.dissertation.com/book.php?method=ISBN&book=1599423197
Abstract

Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors.

In this project, the main purpose is to focus on the nature of financial statement fraud, and fraud schemes regarding to financial statements. The project also discusses common techniques used to detect financial statement frauds. Two cases of the fraudulent financial statements of Enron and WorldCom are analysed.

Keywordsfinancial reporting; fraud
ANZSRC Field of Research 2020350102. Auditing and accountability
440201. Causes and prevention of crime
Public Notes

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Byline AffiliationsQueensland University of Technology
Institution of OriginUniversity of Southern Queensland
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