X hits on this document

Powerpoint document

Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 202 / 352

2061 views

0 shares

1 downloads

0 comments

202 / 352

202

© D.L. Crumbley

Types of Financial Statement Fraud Schemes (contd …)

8.

Equity fraud (e.g., recording nonrecurring and unusual income or expense in equity).

9.

Related-Party Transactions (e.g., fictitious sales to related parties). Enron had many related-party transactions.

10.

Financial Fraud Going the Wrong Way (e.g., for tax purposes reducing income or increasing expenses).

Document info
Document views2061
Page views2082
Page last viewedSun Jan 22 20:35:13 UTC 2017
Pages352
Paragraphs4554
Words31092

Comments