Part I. The Financial Environment-A Crime Scene?
Chapter 1. The Financial Pressure
Chapter 2. The Opportunity
Chapter 3. The Rationalization
Part II. Background, Theories, and Concepts that Form the Framework of Accounting
Chapter 4. Revenue Recognition
Chapter 5. Cost Allocation
Chapter 6. Valuation of Assets and Liabilities
Chapter 7. Cash versus Accrual
Part III. Detecting the Truth on the Income Statement and Statement of Stockholders Equity
Chapter 8. Revenue Hoaxes
Chapter 9. Expense Dodges
Chapter 10. One-Time Charges and Other Format Fakes
Chapter 11. Crafty Comprehensive Income
Chapter 12. Stock Account Ploys
Chapter 13. Retained Earnings Evidence
Part IV. Uncovering Clues on the Balance Sheet
Chapter 15. Liability Tricks
Chapter 16. Classification Deceit
Chapter 17. Off-Balance-Sheet Shams
Part V. Spotting Clues in the Notes to the Financial Statements
Chapter 18. Significant Accounting Policies and Changes in Them
Chapter 19. Related-Party Transaction Ruse
Chapter 20. Contingency Caper
Part VI. Evaluating the Evidence in the Annual Report and SEC Filings
Chapter 21. Cash from Operations Cons
Chapter 22. Management Discussion and Analysis
Chapter 23. Internal Control
Chapter 24. The Auditors' Opinion
Chapter 25. Change in Auditors
Chapter 26. Pro Forma Earnings
Chapter 27. Executive Talent or Deceit
Appendix C. Financial Frauds/Scandals
