Financial statement fraud: motives, methods, cases and detection
Authored book
Book Title | Financial statement fraud: motives, methods, cases and detection |
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Book Category | Authored book |
Authors | |
Author | Nguyen, Khanh |
Number of Pages | 65 |
Year | 2008 |
Publisher | Dissertation.com |
Place of Publication | Boca Raton, United States |
ISBN | 9781599423197 |
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. |
Keywords | financial reporting; fraud |
ANZSRC Field of Research 2020 | 350102. Auditing and accountability |
440201. Causes and prevention of crime | |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | Queensland University of Technology |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q5qz7/financial-statement-fraud-motives-methods-cases-and-detection
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