| LDR | | 04489cmm u2200733Ii 4500 |
| 001 | | 000000309285 |
| 003 | | OCoLC |
| 005 | | 20230525133729 |
| 006 | | m o d |
| 007 | | cr cnu|||unuuu |
| 008 | | 141203t20152015nyuab ob 001 0 eng d |
| 019 | |
▼a 958098313
▼a 992905674 |
| 020 | |
▼a 9781317804369
▼q (electronic bk.) |
| 020 | |
▼a 1317804368
▼q (electronic bk.) |
| 020 | |
▼a 9781315814391 |
| 020 | |
▼a 1315814390 |
| 020 | |
▼a 0415742706 |
| 020 | |
▼a 9780415742702 |
| 020 | |
▼z 9780415742702 |
| 029 | 1 |
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▼b 000055037932 |
| 029 | 1 |
▼a DEBSZ
▼b 442828799 |
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▼a DKDLA
▼b 820120-katalog:000705891 |
| 029 | 1 |
▼a NZ1
▼b 16241462 |
| 035 | |
▼a (OCoLC)897376896
▼z (OCoLC)958098313
▼z (OCoLC)992905674 |
| 037 | |
▼a 1873835
▼b Proquest Ebook Central |
| 040 | |
▼a N$T
▼b eng
▼e rda
▼e pn
▼c N$T
▼d IDEBK
▼d EBLCP
▼d N$T
▼d YDXCP
▼d CDX
▼d OCLCF
▼d DEBSZ
▼d NAM
▼d VLB
▼d TYFRS
▼d UAB
▼d IAT
▼d Z5A
▼d YDX
▼d OTZ
▼d OCLCQ
▼d UPM
▼d 248032 |
| 049 | |
▼a MAIN |
| 050 | 4 |
▼a HF5681.B2
▼b M287 2015eb |
| 072 | 7 |
▼a SOC
▼x 004000
▼2 bisacsh |
| 082 | 04 |
▼a 364.16/3
▼a 364.168
▼2 23 |
| 084 | |
▼a BUS001010
▼a BUS003000
▼a BUS008000
▼2 bisacsh |
| 100 | 1 |
▼a Margret, Julie E.,
▼d 1950- |
| 245 | 10 |
▼a Fraud in financial statements /
▼c Julie E. Margret and Geoffrey Peck. |
| 264 | 1 |
▼a New York :
▼b Routledge,
▼c 2015. |
| 264 | 4 |
▼c 짤2015 |
| 300 | |
▼a 1 online resource (145 pages) :
▼b illustrations, maps. |
| 336 | |
▼a text
▼b txt
▼2 rdacontent |
| 337 | |
▼a computer
▼b c
▼2 rdamedia |
| 338 | |
▼a online resource
▼b cr
▼2 rdacarrier |
| 490 | 1 |
▼a Routledge studies in accounting ;
▼v 16 |
| 504 | |
▼a Includes bibliographical references and index. |
| 505 | 0 |
▼a 1. Management and fraud -- 2. Stakeholders, governance, and corporate culture -- 3. Quality in financial statements -- 4. Fundamental elements: assets, revenue, and expenses -- 5. Financial obligations : liabilities -- 6. Phoenix activity : companies in crisis -- 7. Fraud and the phoenix rising. |
| 520 | |
▼a "As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services"--
▼c Provided by publisher. |
| 588 | 0 |
▼a Online resource; title from PDF title page (EBSCO, viewed December 10, 2014). |
| 590 | |
▼a eBooks on EBSCOhost
▼b All EBSCO eBooks |
| 650 | 0 |
▼a Misleading financial statements. |
| 650 | 0 |
▼a Accounting fraud. |
| 650 | 0 |
▼a Fraud. |
| 650 | 7 |
▼a SOCIAL SCIENCE
▼x Criminology.
▼2 bisacsh |
| 650 | 7 |
▼a Accounting fraud.
▼2 fast
▼0 (OCoLC)fst00795501 |
| 650 | 7 |
▼a Fraud.
▼2 fast
▼0 (OCoLC)fst00933786 |
| 650 | 7 |
▼a Misleading financial statements.
▼2 fast
▼0 (OCoLC)fst01023663 |
| 655 | 4 |
▼a Electronic books. |
| 700 | 1 |
▼a Peck, Geoffrey. |
| 776 | 1 |
▼z 9780415742702 |
| 830 | 0 |
▼a Routledge studies in accounting ;
▼v 16. |
| 856 | 40 |
▼u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=916883 |
| 938 | |
▼a Coutts Information Services
▼b COUT
▼n 30194862 |
| 938 | |
▼a EBL - Ebook Library
▼b EBLB
▼n EBL1873835 |
| 938 | |
▼a EBSCOhost
▼b EBSC
▼n 916883 |
| 938 | |
▼a ProQuest MyiLibrary Digital eBook Collection
▼b IDEB
▼n cis30194087 |
| 938 | |
▼a Taylor & Francis
▼b TAFR
▼n 9781315814391 |
| 938 | |
▼a YBP Library Services
▼b YANK
▼n 12185208 |
| 938 | |
▼a YBP Library Services
▼b YANK
▼n 12206249 |
| 990 | |
▼a 관리자 |