Financial Statement Fraud Prevention and Detection

ISBN-10: 0470455705

ISBN-13: 9780470455708

Edition: 2nd 2009

Authors: Zabihollah Rezaee, Richard Riley

List price: $60.00
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Book details

List price: $60.00
Edition: 2nd
Copyright year: 2009
Publisher: John Wiley & Sons, Limited
Publication date: 10/23/2009
Binding: Hardcover
Pages: 352
Size: 6.25" wide x 9.25" long x 1.00" tall
Weight: 1.188
Language: English

Zabihollah Rezaee, CPA, CFE, CIA, is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis. Professor Rezaee served on the Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB) and has published over 160 articles in a wide variety of accounting and business journals, including several SOX-related articles and five books.

Foreword
Preface
Acknowledgments
Financial Reporting and Financial Statement Fraud
Financial Statement Fraud Defined
Will History Repeat Itself?
A Closer Look
Definition of Financial Statement Fraud
Nature of Financial Statement Fraud
High-Impact Fraud Cases
Cost of Financial Statement Fraud
Fraud Studies and Regulatory Responses
Antifraud Programs
Occurrence, Prevention, and Detection
Lessons Learned and Applications for Practice
Notes
Financial Reporting Structure
Introduction
Financial Reporting System
Importance of Financial Information
Annual Financial Reporting Requirements
High-Quality Financial Reports
Six-Legged Stool of the Financial Reporting Process
Corporate Financial Reports
Corporate Reporting Challenges
Financial Restatements
Fair Value
Stock Options Accounting
XBRL-Generated Financial Reports
Antifraud Applications for Practice
Notes
Financial Statement Fraud Profile, Taxonomy, and Schemes
Cooking the Books Equals Fraud
Introduction
Why Does Financial Statement Fraud Occur?
Profile of Financial Statement Fraud
Waste Management, Inc.: Financial Statement Fraud Analysis
Antifraud Applications for Practice
Notes
Realization, Prevention, and Detection
Introduction
Realization
The 3Cs Model
Financial Statement Fraud Prevention
Financial Statement Fraud Detection
Correction Procedures
Prevention, Detection, and Correction Strategies
Antifraud Applications for Practice
Notes
Taxonomy and Schemes
Introduction
Symptoms of Financial Statement Fraud
Common Fraud Schemes
Common Revenue Fraud Schemes
Financial Statement Fraud Red Flags
Whistle-blower Regulations
Antifraud Applications for Practice
Notes
Corporate Governance and Its Role in Preventing and Detecting Financial Statement Fraud
Role of Corporate Governance
Introduction
Definition of Corporate Governance
Role of Corporate Governance
Corporate Governance Structure
Characteristics of Corporate Governance
Corporate Governance Functions
Global Corporate Governance
Antifraud Applications for Practice
Notes
Board of Directors' Oversight Responsibility
Introduction
Role of the Board of Directors
Composition of the Board of Directors
Functions of the Board of Directors
Attributes of Boards of Directors
Antifraud Applications for Practice
Protocol: A Plan for Reaction to Allegations of Misconduct
Notes
Audit Committees and Corporate Governance
Introduction
Audit Committee
Audit Committee Attributes
Audit Committee Roles and Responsibilities
Audit Committee Charters
Chairperson of Audit Committees
Audit Committee Report
Audit Committee Roles in Preventing and Detecting Financial Statement Fraud
Antifraud Applications for Practice
Notes
Management Responsibility
Introduction
Management Financial Reporting Responsibilities
Management's Role in Financial Statement Fraud Prevention and Protection
Management Motives and Incentives
Management Override of Internal Control
Gamesmanship
Risk Management
Antifraud Applications for Practice
Notes
Role of the Internal Auditor
Introduction
Internal Auditors and Corporate Governance
Internal Auditors' Responsibilities
Internal Audit Fraud Standards
Efficacy of Internal Audit in Financial Statement Fraud Prevention and Detection
Cooperation between External and Internal Audit
Internal Audits and the Audit Committee
Internal Control
Antifraud Applications for Practice
Notes
Role of External Auditors
Introduction
Independent Audit of Financial Statements
Independent Auditor and Financial Statement Fraud
Independent Audit and Internal Control
Report on Internal Controls
Fraud Detection Audit Procedures
Materiality Guidance
Risk Factors of Financial Statement Fraud
Communication of Fraud
Antifraud Applications for Practice
Notes
Governing Bodies
Introduction
Role of Regulation in Corporate Governance
Sarbanes-Oxley Act of 2002
Securities and Exchange Commission
SEC's Regulation Fair Disclosure
Financial Fraud Detection and Disclosure Act of 1992
Private Securities Reform Act of 1995
SEC and Financial Statement Fraud
SEC Fraud Prevention Activities
SEC Fraud Detection Activities
SEC Fraud Enforcement Activities
Role of the Financial Accounting Standards Board
Antifraud Applications for Practice
Notes
Digital (Computer) Approaches to Fraud and Forensic Accounting
Fraud in a Digital Environment
Introduction
Digital Economy
Electronic Commerce
Changes in Business Environment
Electronic Financial Reporting
Antifraud Applications for Practice
Notes
Fraud Examination Practice, Education, and Research
Introduction
The Interrelationship: Auditing, Fraud Examination, and Forensic Accounting
Forensic Accounting Practice
Fraud Examination
Certification in Financial Forensics
Training Competent and Ethical Fraud Examiners and Forensic Accountants
Fraud Examination and Forensic Accounting Education
Role of Research in a Profession
Antifraud Applications for Practice
Notes
Appendix: Summary of Six Recent Fraud Studies
About the Authors
Index
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