Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Financial results fraud accounting used by USA companies
Available online: 26 April 2014 Subject Heading: Foreign experience JEL Classification: Pages: 58-62
The paper analyses the cases of fraud in financial results detected by The US Securities and Exchange Commission. Using these case examples, the authors describe types of accounting fraud and indicators to identify and prevent misstatements in financial reporting. Keywords: financial statement, financial results, revenue recognition, fraud, misstatement References:
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ISSN 2311-9381 (Online)
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