{"product_id":"9781118076484","title":"Financial Statement Fraud Defined","description":"In this new century, financial statement fraud has increasingly become a serious problem for business, government, and investors. In fact, the issue threatens to undermine the confidence of capital markets and corporate leaders. Auditors, in particular, have been hit hard for their seeming inability to find fraud on a massive scale. Monetary damages and settlement judgments in the hundreds of millions of dollars against auditing firms have become commonplace, and one of the largest auditing firms, Arthur Andersen, has completely disappeared.\u003cp\u003eNow fully updated and filled with up-to-date case examples, \u003ci\u003eFinancial Statement Fraud, Second Edition\u003c\/i\u003e not only explains in understandable language how financial schemes are committed, it also offers valuable advice on how to prevent and detect them. The Second Edition is written specifically with publicly held companies in mind—and packed with guidance from standard-setting organizations such as the PCAOB, AICPA, and the SEC, providing theoretical and practical advice ideally suited for you—whether you are a manager or an auditor—to help you recognize and stop financial statement fraud.\u003c\/p\u003e\u003cp\u003eThe \u003ci\u003eSecond Edition\u003c\/i\u003e continues to focus on the importance of corporate governance in preventing and detecting financial statement fraud, with the latest coverage on:\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003e\u003cp\u003eExaminations of real-world frauds and practical tools and techniques for carrying out their antifraud responsibilities\u003c\/p\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cp\u003eInitiatives affecting the financial reporting and corporate governance and auditing functions, such as SOX- and SEC-related implementation rules\u003c\/p\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cp\u003eRecommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improve the quality of financial reports\u003c\/p\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cp\u003eEmerging financial reporting and auditing initiatives, including movement toward IFRS and IAAS and the use of the XBRL reporting platform\u003c\/p\u003e\u003c\/li\u003e\n\u003cli\u003e\u003cp\u003eCorporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles\u003c\/p\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003eStraightforward and clear, this superior reference provides you with an up-to-date understanding of financial statement fraud, including its deterr-ence, prevention, and detection. Its uncomplicated language illustrates theoretical and practical con-cepts and procedures to aid comprehension of complex financial reporting processes and expos-ure to a variety of fraudulent activities.\u003c\/p\u003e","brand":"Wiley, John \u0026 Sons, Incorporated","offers":[{"title":"Default Title","offer_id":47136387662064,"sku":"9781118076484","price":9.95,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781118076484_p0.jpg?v=1763692381","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781118076484","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}