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As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including revenue recognition, overstatement and/or misappropriation of assets, understatement of