E-Book Overview
For courses in Accounting Fraud, Forensic Accounting, Financial Statement Fraud, Financial Statement Analysis, Ethics for Accountants, and Auditing. A case-study approach that enables students to identify key signs of fraud in financial statements. Over the last two decades, financial statement fraud has become an increasingly serious issue, resulting in the collapse of ostensibly solid companies and a subsequent lack of confidence in financial markets. Detecting Accounting Fraud: Analysis and Ethics was created in response to the challenges facing accountants in this era. 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. This text provides a better teaching and learning experience—for you and your students. It will help you to: • Explain accounting fraud through detailed case studies: The text’s real-world case study approach helps students understand the methods used to perpetrate financial statement fraud today. • Focus student attention on ethics: Ethics coverage integrated throughout the text helps students understand this topic’s importance vis-à-vis accounting fraud. • Foster thorough understanding via student-focused features: An engaging, captivating writing style and diverse end-of-chapter materials motivate and assist students.
E-Book Content
Jackson This is a special edition of an established title widely used by colleges and universities throughout the world. Pearson published this exclusive edition for the benefit of students outside the United States and Canada. If you purchased this book within the United States or Canada you should be aware that it has been imported without the approval of the Publisher or Author. Detecting Accounting Fraud: Analysis and Ethics For these Global Editions, the editorial team at Pearson has collaborated with educators across the world to address a wide range of subjects and requirements, equipping students with the best possible learning tools. This Global Edition preserves the cutting-edge approach and pedagogy of the original, but also features alterations, customization and adaptation from the North American version. Global edition Global edition Global edition Detecting Accounting Fraud Analysis and Ethics Cecil W. Jackson Pearson Global Edition Jackson_1292059400_mech.indd 1 09/07/14 4:33 pm Detecting Accounting Fraud 059402_01_FM_p001-024.indd 1 7/7/14 8:57 AM 059402_01_FM_p001-024.indd 2 7/7/14 8:57 AM Detecting Accounting Fraud Analysis and Ethics Global Edition Cecil W. Jackson University of Southern California Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montréal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo 059402_01_FM_p001-024.indd 3 7/7/14 8:57 AM Editor in Chief: Donna Battista Acquisitions Editor: Lacey Vitetta Editorial Project Manager: Nicole Sam Editorial Assistant: Christine Donovan Head of Learning Asset Acquisition, Global Editions: Laura Dent Senior Acquisitions Editor, Global Editions: Steven Jackson Project Editor, Global Editions: Suchismita Ukil Director of Marketing: Maggie Moylan Marketing Manager: Alison Haskins Team Lead, Project M