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Autor: Pamela S. Mantone
ISBN-13: 9781118715956
Einband: E-Book
Seiten: 368
Sprache: Englisch
eBook Typ: PDF
eBook Format: E-Book
Kopierschutz: Adobe DRM [Hard-DRM]
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Using Analytics to Detect Possible Fraud

Wiley Corporate F&A
Tools and Techniques
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Detailed tools and techniques for developing efficiency andeffectiveness in forensic accounting
Using Analytics to Detect Possible Fraud: Tools andTechniques is a practical overview of the first stage offorensic accounting, providing a common source of analyticaltechniques used for both efficiency and effectiveness in forensicaccounting investigations. The book is written clearly so thatthose who do not have advanced mathematical skills will be able tounderstand the analytical tests and use the tests in a forensicaccounting setting. It also includes case studies and visualtechniques providing practical application of the analytical testsdiscussed.
* Shows how to develop both efficiency and effectiveness inforensic accounting
* Provides information in such a way that non-practitioners caneasily understand
* Written in plain language: advanced mathematical skills are notrequired
* Features actual case studies using analytical tests

Essential reading for every investor who wants to preventfinancial fraud, Using Analytics to Detect Possible Fraudallows practitioners to focus on areas that require furtherinvestigative techniques and to unearth deceptive financialreporting before it's too late.
Preface xi

Acknowledgments xv

Chapter 1: Overview of the Companies 1

The Four Companies 2

Company 1 2

Company 2 5

Company 3 8

Company 4 10

Summary 16

Chapter 2: The "Norm" and the"Forensic" Preliminary Analytics: Basics EveryoneShould Know 19

Liquidity Ratios 20

Working Capital 21

Working Capital Index 21

Working Capital Turnover 22

Current Ratio 22

Case Studies: Liquidity Ratios 22

Profitability Ratios 25

Gross Profit 26

Gross Profit Margin 26

Stock Sales 26

Return on Equity 27

Case Studies: Profitability Ratios 27

Company 1 31

Horizontal Analysis 36

Company 1 36

Company 2 43

Company 3 50

Company 4 61

Vertical Analysis 66

Company 1 66

Company 2 70

Company 3 73

Company 4 79

Summary 79

Chapter 3: The Importance of Cash Flows and Cash FlowStatements 83

Cash Flows and Net Income 85

Company 1 87

Company 2 89

Company 3 92

Company 4 97

Other Cash Flow Techniques 100

Company 1 101

Company 2 104

Company 3 107

Company 4 114

Summary 117

Chapter 4: The Beneish M-Score Model 119

Company 1 124

Company 2 133

Company 3 143

Indices of the Primary Government 145

Indices of the Governmental Funds 151

Company 4 158

Summary 166

Notes 170

Chapter 5: The Accruals 171

Dechow-Dichev Accrual Quality 173

The Four Companies: Dechow-Dichev Model 175

Sloan's Accruals 184

The Four Companies: Sloan's Model 185

Jones Nondiscretionary Accruals 191

The Four Companies: Jones Model 192

Summary 196

Notes 198

Chapter 6: Analysis Techniques Using Historical FinancialStatements and Other Company Information 199

The Piotroski F-Score Model 200

Company 1 203

Company 2 205

Company 3 207

Company 4 212

Lev-Thiagarajan's 12 Signals 215

Company 1 220

Company 2 222

Company 3 225

Company 4 230

Summary 233

Notes 235

Chapter 7: Benford's Law, and Yes--Even Statistics237

Benford's Law 239

Company 1 243

Company 2 249

Company 3 255

Company 4 267

Simple Statistics 272

Company 1 277

Company 2 281

Company 3 284

Company 4 289

Summary 290

Note 292

Chapter 8: Grading the Four Companies 293

Company 1 294

Company 2 302

Company 3 310

Company 4 320

Summary 326

Bibliography 329

About the Author 331

Index 333

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Autor: Pamela S. Mantone
ISBN-13 :: 9781118715956
ISBN: 1118715950
Verlag: John Wiley & Sons
Seiten: 368
Sprache: Englisch
Auflage 1. Auflage
Sonstiges: Ebook