Using analytics to detect possible fraud : tools and techniques / Pamela S. Mantone.

Format:

Book

Author/Creator:

Mantone, Pamela S., 1951-

Series:

Wiley corporate F & A series.

Wiley corporate F&A series

Language:

English

Subjects (All):

Forensic accounting.

Fraud investigation.

Misleading financial statements.

Corporations--Corrupt practices.

Corporations.

Physical Description:

1 online resource (360 p.)

Edition:

1st edition

Place of Publication:

Hoboken, N.J. : John Wiley & Sons, Inc., 2013.

Language Note:

English

System Details:

text file

Summary:

Detailed tools and techniques for developing efficiency and effectiveness in forensic accounting 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 alsoincludes case studies and visu

Contents:

Using Analytics to Detect Possible Fraud: Tools and Techniques; Contents; 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

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

ISBN:

9781118715789

1118715780

9781118715956

1118715950

OCLC:

841187099