Financial statement fraud has been one of the dominating corporate news stories during the current years. Financial statement fraud is an intentional act(s) by corporations (e.g. top executives) to deceive, mislead or injure investors and creditors through presentation of materially misstated financial statements.
Book Details:
- Author: Zabihollah Rezaee
- ISBN: 9780470240281
- Year Published: 2002
- Pages: 336
- BISAC: BUS003000, BUSINESS & ECONOMICS/Auditing
About the Book and Topic:
Financial statement fraud has been one of the dominating corporate news stories during the current years. Financial statement fraud is an intentional act(s) by corporations (e.g. top executives) to deceive, mislead or injure investors and creditors through presentation of materially misstated financial statements.
This book will cover the roles and responsibilities associated with preventing and detecting financial statement fraud. Included will be current developments and professional activities intended to reduce the occurrences of fraudulent financial reporting. The roles of board directors, internal and external auditors will be examined.
Provides an understanding of the nature and extent of financial reporting fraud. * Details guidelines, methods and specific procedures designed to prevent, detect, and control incidents of financial reporting fraud. * Offers guidance from standard setting organizations such as AICPA and SEC. * Illustrates concepts with real life case studies of companies sued resulting from financial reporting fraud. * Discusses due diligence requirements to guard against lawsuits.
About the Author
ZABIHOLLAH REZAEE, PhD, CPA, CMA, CIA, CGFM, CFE, is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis. He has published over 130 articles in a variety of accounting, finance, banking, and economic journals, including the Journal of Accounting and Economics, Journal of Business, Journal of Accountancy, Strategic Finance, Finance and Accounting, and Bankers’ Economic and Investment Alert. Dr. Rezaee makes presentations at conferences and workshops throughout the world and has been involved in consulting with national and international organizations, including the United Nations. He was the recipient of the 1998 distinguished research award at Middle Tennessee State University and received the Lybrand Bronze Medal for the outstanding article in 1999 selected by the Institute of Management Accountants. He received his BA degree from the Iranian Institute of Advanced Accounting, his MBA from Tarleton University, and his PhD from the University of Mississippi.