LibraryBusinessBusiness Management & Administration

Financial Statement Fraud

Motives, Methods, Cases and Detection

by Khanh Nguyen

e-Book PDF
Institution: Queensland University of Technology
Advisor(s): Prof. Peter Best
Degree: M.Bus.(Adv.) in Professional Accounting
Year: 2008
Volume: 65 pages
ISBN-10: 1599423197
ISBN-13: 9781599423197


Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors.

In this project, the main purpose is to focus on the nature of financial statement fraud, and fraud schemes regarding to financial statements. The project also discusses common techniques used to detect financial statement frauds. Two cases of the fraudulent financial statements of Enron and WorldCom are analysed.