Financial shenanigans: how to detect accounting gimmicks and fraud in financial reports

By: Schilit, Howard MContributor(s): Perler, Jeremy [Co-author] | Engelhart, Yoni [Co-author]Material type: BookBookPublication details: New York Tata McGraw Hill 2018Edition: 4th edDescription: xii; 317p., ill. Includes IndexISBN: 9781260117264Subject(s): Misleading financial statements | Accounting fraud | Financial statements | FraudDDC classification: 657.3 Summary: https://www.mheducation.com/highered/product/9781260117264.toc.html
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Preface: Reflections on My Last 25 Years

Part One: Establishing the Foundation


Chapter 1: 25 Years of Shenanigans


Chapter 2: Just Touch Up the X-Rays


Part Two: Earnings Manipulation Shenanigans


Chapter 3: Earnings Manipulation Shenanigan No. 1: Recording Revenue Too Soon


Chapter 4: Earnings Manipulation Shenanigan No. 2: Recording Bogus Revenue


Chapter 5: Earnings Manipulation Shenanigan No. 3: Boosting Income with One-Time or Unsustainable Activities


Chapter 6: Earnings Manipulation Shenanigan No. 4: Shifting Current Expenses to a Later Period


Chapter 7: Earnings Manipulation Shenanigan No. 5: Employing Other Techniques to Hide Expenses or Losses


Chapter 8: Earnings Manipulation Shenanigan No. 6: Shifting Current Income to a Later Period


Chapter 9: Earnings Manipulation Shenanigan No. 7: Shifting Future Expenses to the Current Period


Part Three: Cash Flow Shenanigans


Chapter 10: Cash Flow Shenanigan No. 1: Shifting Financing Cash Inflows to the Operating Section


Chapter 11: Cash Flow Shenanigan No. 2: Moving Operating Cash Outflows to Other Sections


Chapter 12: Cash Flow Shenanigan No. 3: Boosting Operating Cash Flow Using Unsustainable Activities


Part Four: Key Metrics Shenanigans


Chapter 13: Key Metric Shenanigan No. 1: Showcasing Misleading Metrics that Overstate Performance


Chapter 14: Key Metric Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing Deterioration


Part Five: Acquisition Accounting Shenanigans


Chapter 15: Acquisition Accounting Shenanigan No. 1: Artificially Boosting Revenue and Earnings


Chapter 16: Acquisition Accounting Shenanigan No. 2: Inflating Reported Cash Flow


Chapter 17: Acquisition Accounting Shenanigan No. 3: Manipulating Key Metrics


Part Six: Putting it all Together


Chapter 18: The Unraveling


Chapter 19: The Forensic Mindset


Index


Acknowledgments

https://www.mheducation.com/highered/product/9781260117264.toc.html

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