Financial statement fraud: motives, methods, cases and detection

Nguyen, Khanh (2008) Financial statement fraud: motives, methods, cases and detection. Dissertation.com, Boca Raton, United States. ISBN 978-1-59942-319-7


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.


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Item Type: Book (Commonwealth Reporting Category A)
Refereed: Yes
Item Status: Live Archive
Additional Information: http://www.universal-publishers.com/book.php?method=ISBN&book=1599423197 http://books.google.com/books?id=L_M67eWgX-sC&printsec=frontcover&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false
Faculty/School / Institute/Centre: No Faculty
Faculty/School / Institute/Centre: No Faculty
Date Deposited: 02 Apr 2020 06:00
Last Modified: 02 Apr 2020 06:00
Uncontrolled Keywords: financial reporting; fraud
Fields of Research (2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
16 Studies in Human Society > 1602 Criminology > 160201 Causes and Prevention of Crime
URI: http://eprints.usq.edu.au/id/eprint/38553

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