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(h/b) using analytics to detect possible fraud

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9781118585627
3 Είδος(η)
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Παρουσίαση

Using Analytics to Detect Possible Fraud: Tools and Techniques is a practical overview of the first stage of forensic accounting, providing a common source of analytical techniques used for both efficiency and effectiveness in forensic accounting investigations. The book is written clearly so that those who do not have advanced mathematical skills will be able to understand the analytical tests and use the tests in a forensic accounting setting. It also includes case studies and visual techniques providing practical application of the analytical tests discussed.Shows how to develop both efficiency and effectiveness in forensic accounting. Provides information in such a way that non-practitioners can easily understand. Written in plain language: advanced mathematical skills are not required. Features actual case studies using analytical tests. Essential reading for every investor who wants to prevent financial fraud, Using Analytics to Detect Possible Fraud allows practitioners to focus on areas that require further investigative techniques and to unearth deceptive financial reporting before it's too late. (From the publisher)

Περιεχόμενα

Preface
Acknowledgments
Chapter 1: Overview of the Companies
The Four Companies
Company 1
Company 2
Company 3
Company 4
Summary
Chapter 2: The "Norm" and the "Forensic" Preliminary Analytics: Basics Everyone Should Know
Liquidity Ratios
Working Capital
Working Capital Index
Working Capital Turnover
Current Ratio
Case Studies: Liquidity Ratios
Profitability Ratios
Gross Profit
Gross Profit Margin
Stock Sales
Return on Equity
Case Studies: Profitability Ratios
Company 1
Horizontal Analysis
Company 1
Company 2
Company 3
Company 4
Vertical Analysis
Company 1
Company 2
Company 3
Company 4
Summary
Chapter 3: The Importance of Cash Flows and Cash Flow Statements
Cash Flows and Net Income
Company 1
Company 2
Company 3
Company 4
Other Cash Flow Techniques
Company 1
Company 2
Company 3
Company 4
Summary
Chapter 4: The Beneish M-Score Model
Company 1
Company 2
Company 3
Indices of the Primary Government
Indices of the Governmental Funds
Company 4
Summary
Notes
Chapter 5: The Accruals
Dechow-Dichev Accrual Quality
The Four Companies: Dechow-Dichev Model
Sloan's Accruals
The Four Companies: Sloan's Model
Jones Nondiscretionary Accruals
The Four Companies: Jones Model
Summary
Notes
Chapter 6: Analysis Techniques Using Historical Financial Statements and Other Company Information
The Piotroski F-Score Model
Company 1
Company 2
Company 3
Company 4
Lev-Thiagarajan's 12 Signals
Company 1
Company 2
Company 3
Company 4
Summary
Notes
Chapter 7: Benford's Law, and Yes - Even Statistics
Benford's Law
Company 1
Company 2
Company 3
Company 4
Simple Statistics
Company 1
Company 2
Company 3
Company 4
Summary
Note
Chapter 8: Grading the Four Companies
Company 1
Company 2
Company 3
Company 4
Summary
Bibliography
About the Author
Index
Κατάσταση Βιβλίου :
Καινούριο
Συγγραφέας:
S. PAMELA MANTONE
Εκδότης :
WILEY
ISBN:
ISBN: 9781118585627
Αριθμός Σελίδων :
ΣΕΛΙΔΕΣ: 368
Ημερομηνία έκδοσης:
2013
Διαστάσεις:
23x16
Τύπος Βιβλίου: :
ΕΝΤΥΠΗ ΕΚΔΟΣΗ

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