Generica Detecting Accounting Fraud (Analysis and Ethics - Original Edition.

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Accounting fraud, or the manipulation of financial statements, has become an increasingly serious issue over the past two decades, leading to the collapse of seemingly strong companies and exacerbating a severe global recession, resulting in a severe loss of confidence in financial markets and in the accuracy of financial statements. This book provides a valuable, instructive analysis of the top twenty fraudulent financial reporting methods, listing the most commonly used methods for overstating earnings and assets and understating debt in financial statements. The book also provides a detailed examination of the key signals that indicate the possibility of fraudulent financial reporting in financial statements. Taking into account the view that no book on accounting fraud would be complete without an analysis of the breakdown in ethics that underlies the fraud, this book examines the three major theories of ethics, as well as ethical decision-making models that apply to the business world in general and to accounting students in particular. Detecting Accounting Fraud: Analysis and Professional Ethics takes the following eight-step case study approach: a. Identify the accounting fraud or fraudulent financial reporting method used by a particular real-world company. Provides background information about the company and its key executives. Describes the fraud or fraudulent scheme, with reference to the company's financial statements, as well as primary documents such as accounting and auditing enforcement releases, litigation releases, SEC complaints, and bankruptcy filings. Explains how a particular accounting or fraudulent scheme can lead to specific indications in a company's financial statements, indicating that these financial statements have been manipulated. E. Students are asked to address relevant ethical issues in the "Ethics in Business" sections throughout the book. 1. Provides quizzes at the end of the chapter to ensure that students have understood the material. 2. Provides in-depth discussion questions and exercises to encourage a more comprehensive understanding of the material. 3. Presents a new real-world case study of another company that committed fraud or accounting fraud similar to that discussed earlier in the chapter. Students are provided with excerpts from this new company's financial statements, as well as excerpts from original documents such as the litigation docket and complaints. Students are then given the opportunity to identify signals in this company's financial statements that indicate how the company may be manipulating its financial statements.

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