Financial statement fraud: strategies for detection and investigation / Gerard M. Zack.

Foreword
Preface
Acknowledgments
Revenue-based schemes
Introduction to revenue-based financial reporting fraud schemes
Timing schemes
Fictitious and inflated revenue
Misclassification schemes
Gross-up schemes
Asset-based schemes
Improper capitalization of costs
Asset valuation schemes
Fair value accounting
Expense and liability schemes
Shifting expenses to future periods
Omissions and under-reporting of liabilities
Other financial reporting schemes
Consolidations and business combinations
Financial reporting fraud as a concealment tool
Financial statement fraud by not-for-profit organizations
Disclosure fraud
Detection and investigation
Detecting financial statement fraud
Financial statement analysis
Ratio analysis
Other detection procedures
Fraud or honest mistake?
Assessing (or minimizing) auditor liability.