Financial shenanigans : how to detect accounting gimmicks and fraud in financial reports /
Howard M. Schilit, Jeremy Perler, Yoni Engelhart.
- 4th ed.
- xiii, 317 p. ; 24 cm
Includes index.
Preface: Reflections on My Last 25 Years
Part One: Establishing the Foundation Chapter 1: 25 Years of Shenanigans Chapter 2: Just Touch Up the X-Rays Part Two: Earnings Manipulation Shenanigans Chapter 3: Earnings Manipulation Shenanigan No. 1: Recording Revenue Too Soon Chapter 4: Earnings Manipulation Shenanigan No. 2: Recording Bogus Revenue Chapter 5: Earnings Manipulation Shenanigan No. 3: Boosting Income with One-Time or Unsustainable Activities Chapter 6: Earnings Manipulation Shenanigan No. 4: Shifting Current Expenses to a Later Period Chapter 7: Earnings Manipulation Shenanigan No. 5: Employing Other Techniques to Hide Expenses or Losses Chapter 8: Earnings Manipulation Shenanigan No. 6: Shifting Current Income to a Later Period Chapter 9: Earnings Manipulation Shenanigan No. 7: Shifting Future Expenses to the Current Period Part Three: Cash Flow Shenanigans Chapter 10: Cash Flow Shenanigan No. 1: Shifting Financing Cash Inflows to the Operating Section Chapter 11: Cash Flow Shenanigan No. 2: Moving Operating Cash Outflows to Other Sections Chapter 12: Cash Flow Shenanigan No. 3: Boosting Operating Cash Flow Using Unsustainable Activities Part Four: Key Metrics Shenanigans Chapter 13: Key Metric Shenanigan No. 1: Showcasing Misleading Metrics that Overstate Performance Chapter 14: Key Metric Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing Deterioration Part Five: Acquisition Accounting Shenanigans Chapter 15: Acquisition Accounting Shenanigan No. 1: Artificially Boosting Revenue and Earnings Chapter 16: Acquisition Accounting Shenanigan No. 2: Inflating Reported Cash Flow Chapter 17: Acquisition Accounting Shenanigan No. 3: Manipulating Key Metrics Part Six: Putting it all Together Chapter 18: The Unraveling Chapter 19: The Forensic Mindset Index Acknowledgments