Using analytics to detect possible fraud tools and techniques
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 efficien...
| Autor principal: | |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, N.J. :
John Wiley & Sons, Inc
2013.
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| Edición: | 1st edition |
| Colección: | Wiley corporate F & A series.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009628651006719 |
Tabla de Contenidos:
- 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
