09新书：Financial Statement Fraud: Prevention and Detection

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Financial Statement Fraud: Prevention and Detection
Zabihollah Rezaee, Richard Riley,
Wiley | 2009 | ISBN: 0470455705 | 332 pages | PDF | 3,2 MB
Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud
Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection.
You will find
A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information.
Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations
Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles
Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities
Expert advice from the author of Corporate Governance and Ethics and coauthor of the forthcoming Wiley textbook, White Collar Crime, Fraud Examination and Financial Forensics
Financial Statement Fraud, Second Edition contains recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improving the quality of financial reports.
Financial Statement Fraud Defined.
Financial Reporting of Public Companies.
Cooking the Books Equals Fraud.
Realization, Prevention, and Detection.
Taxonomy and Schemes.
Role of Corporate Governance.
Board of Directors' Oversight Responsibility.
Audit Committees and Corporate Governance.
Management Responsibility.
Role of the Internal Auditor.
Role of External Auditors.
Governing Bodies.
Fraud in a Digital Environment.
Fraud Examination Practice and Education.
Index.

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Depending on what you have read and who you have listened to, you
may have formed the opinion that fair value accounting has had one
or more of the following relationships with the global financial crisis that
continues to worsen in 2009:
■ It was one of the direct causes of the crisis.
■ It exacerbated the crisis, which was initially caused by other factors.
■ It hid or disguised the crisis for months, resulting in a delayed initial
response to the crisis.
■ It had nothing to do with the crisis—but it sure is fun to blame crises
on accountants.
Fair value accounting is the accounting profession’s equivalent of the
automobile commercials you have seen on television, showing a vehicle
racing around an obstacle course or bouncing over hills, along with a disclaimer
saying something to the effect that “This is a professional stunt driver
on a closed course. Do not try this at home!”
Fair value accounting is not for the timid. It is often not precise. It
makes some people uncomfortable (they are called auditors). It involves a
tremendous amount of judgment and estimation. It also frequently requires a
highly specialized expertise. And whenever accounting involves a significant
amount of judgment and estimation, it becomes infinitely more susceptible
to manipulation and fraud.
The role that fair value accounting may have played in connection
with the current economic mess is an interesting one to debate, but is
not really the subject of this book. The issue that cannot be disputed,
however, is that the accounting rules regarding the use of fair value accounting
are extremely complicated. This complexity has most certainly led to
inconsistencies in the application of these rules. While most of these inconsistencies
are likely the result of honest mistakes and, in some cases, a
poor understanding of the rules, some will inevitably be determined to be
more deliberate. As a result, there are bound to be many cases of fair value
accounting fraud in the coming years. Financial reporting fraud is nothing
new. But the techniques used to perpetrate it change over time. And one
of the trade-offs for the many benefits of fair value accounting is that it is
likely to be the basis for some of the next major financial reporting frauds.
Regardless of whether you favor or dislike the use of fair value accounting,
one thing most people agree on is that the rules are very complicated.
In its December 2008 report on the use of fair value accounting in the United
States, the Securities and Exchange Commission soundly endorsed the use
of fair value accounting. It even encouraged the expansion of fair value
applications in the financial statements. However, the SEC cautioned that
better, more practical guidance is badly needed, and some of the fair value
accounting standards are in of need clarification and simplification. Starting
in January 2009 and continuing into April, the Financial Accounting Standards
Board has taken steps to respond to the SEC’s mandate for improved
guidance. No doubt, additional guidance is on the way. The accounting
standards are far from perfect, but as FASB and the International Accounting
Standards Board continue to work together, greater consistency and clearer
rules will hopefully result.
It is with the complexity of these rules in mind that I have chosen to
tackle the subject of fair value accounting fraud with this book. The rules
in the United States share many attributes with the rules used in countries
that recognize the International Financial Reporting Standards. Yet there are
many differences as well.
The purpose of this book is to raise awareness of the many risks of fraud
based on how fair value accounting is utilized in the preparation of financial
statements and how those applications differ under U.S. and international
accounting standards. This book is not a guide on how to perform valuations.
But it is designed to provide readers with an overview of the fair value
applications and some of the most commonly used methods, especially as
these subjects relate to the primary focus of this book—the risk of financial
reporting fraud.
Gerard M. Zack
April 2009
How This Book Is Organized
This book is organized into five parts:
Part I Introduction to Fair Value Accounting Fraud
Part II Asset-Based Schemes
Part III Liability-Based Schemes
Part IV Other Fair Value Accounting Fraud Issues
Part V Detection of Fair Value Accounting Fraud

Contents
Preface xi
Acknowledgments xiii
1 The Fraud Problem 1
2 People Who Commit Fraud 25
3 Red Flags of Fraud 47
4 Asset Misappropriation, Bribery, and Corruption 71
5 Financial Statement Fraud 95
6 Fraud Detection and Investigation 121
7 Fraud Prevention 147
Best Practices in Fraud Management 171
9 The Future of Fraud 189
Index 201

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