Fraud Examination

Front Cover
Help your students understand the growing significance of fraud in today's accounting world as the latest edition of this engaging text teaches how to identify, detect, investigate, and prevent financial fraud. FRAUD EXAMINATION 4E closely examines the nature of fraud using memorable business examples and captivating actual fraud including recent developments in e-business fraud. Students explore how technology is increasingly involved in fraud and how it can be used to detect fraud as well as what the legal options are for victims of fraud. Significant new discussion of forensic analysis expands students' understanding of the field, while a fresh, clean design increases readability and student appeal. New learning features and strong end-of-chapter exercises draw attention to the most important information and drive critical thinking.
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About the author (2011)

W. Steve Albrecht was the Andersen Distinguished Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor's degree in accounting from BYU and M.B.A. and Ph.D. degrees from the University of Wisconsin. He is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). He previously taught at both Stanford and the University of Illinois. Dr. Albrecht currently serves on five corporate boards of directors and has been an expert witness in 38 major fraud cases.

Dr. Conan C. Albrecht, professor of Information Systems at Brigham Young University, teaches enterprise development, middleware, business programming and technology security. Dr. Albrecht researches computer-based fraud detection techniques, e-commerce platforms and online group dynamics. He has published several articles on fraud detection and information theory in numerous academic and professional outlets. The core of this research is detectlets, which encode background and detection information for specific fraud schemes. He hopes the system will eventually serve as the foundation of a large, online repository of detectlets about all types of fraud in the next few years.

Dr. Chad O. Albrecht, associate professor and M.B.A. director at Utah State University, received his Ph.D. from ESADE Business School in Barcelona, Spain, and currently teaches forensic accounting, strategy and ethics. His research focuses on international fraud and corruption from a humanistic perspective. His research articles have appeared in numerous journals and have been quoted in multiple news outlets. Previous to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal.

Dr. Mark F. Zimbelman is Mary and Ellis Professor at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals and he has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his Ph.D., he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud and embezzlement.

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