01180nam a2200229Ia 4500 CTU_228332 210402s9999 xx 000 0 und d 596000 658.473 J12 Jackson, Cecil Wilfrid Detecting accounting fraud : Analysis and ethics Cecil W. Jackson Boston Pearson 2015 The text provides students a thorough overview of the most frequently used methods of overstating earnings and assets or understating debt in financial statements. It also provides detailed coverage of the main signals indicating possible fictitious reporting in financial statements to help students learn what to look for. And because breakdowns in ethics underlie accounting fraud, the text presents three major theories of ethics, plus applicable ethical decision-making models as well as opportunities for students to apply ethical models to real-world situations. Gian lận kế toán,Accounting fraud Hoa Kỳ,United States nthai Trung tâm Học liệu Trường Đại học Cần Thơ