Forensic Accounting and Fraud Examination

Front Cover
John Wiley & Sons, Jun 8, 2010 - Business & Economics - 560 pages
Forensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. The text serves as a comprehensive and authoritative resource for teaching forensic accounting concepts and procedures that is also and appropriate and pedagogically ready for class room use. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life.
 

Contents

Section I
1
EXAMINATION AND FINANCIAL FORENSICS
2
What Is Financial Forensics?
8
NonFraud Forensic and Litigation Advisory
23
Teamwork and Leadership
32
CAREERS IN FRAUD EXAMINATION AND FINANCIAL FORENSICS
35
Other Forensic Science Fields
42
National Association of Certified Valuation Analysts
50
USING INFORMATION TECHNOLOGY FOR FRAUD EXAMINATION AND FINANCIAL FORENSICS
264
Section IV
293
CASH DISBURSEMENT SCHEMES
325
Proactive Computer Audit Tests for Detecting Billing
337
Tampering Schemes
357
Fraud
367
Review Questions
383
CHAPTER 13
384

Section II
57
WhiteCollar Crime
60
CHAPTER 4
86
AICPA Statement on Auditing Standard SAS No
99
COMPLEX FRAUDS AND FINANCIAL CRIMES
103
Bankruptcy Fraud
106
CHAPTER 5
110
CHAPTER 6
137
Basic Accounting PrinciplesA Survivors Guide
151
Section III
173
CHAPTER 9
200
and Rationalization
203
Other Physical Evidence
213
CHAPTER 10
216
Relevance Reliability and Validity
227
Learning Objectives 202
233
Judging Deception
255
Joe Wells Ten Commandments for Effective
259
Corruption
401
Review Questions
407
CHAPTER 14
408
Users of Financial Statements
414
CHAPTER 15
422
Concealed Liabilities and Expenses
428
CHAPTER 16
432
Improper Asset Valuation
434
Deterrence of Financial Statement Fraud
442
Personal Injury Wrongful Death and Survival
477
Endnotes
487
REMEDIATION AND LITIGATION ADVISORY SERVICES
488
CrossExamination
500
APPENDIX
511
GLOSSARY
517
INDEX
523
396
537
Copyright

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About the author (2010)

Mary-Jo Kranacher is a CPA and a certified fraud examiner. She is the Editor-in-Chief of The CPA Journal, the official publication of the New York State Society of CPAs.?She is a tenured accounting professor and department chairman at York College of The City University of New York.?Professor Kranacher was recently selected by the ACFE as the 2009 Educator of the Year for educating current and future CPAs about fraud detection and deterrence. She?was a member of the planning panel that developed a model curriculum for fraud and forensic accounting education for the U.S. National Institute of Justice. Professor Kranacher has conducted forensic investigations related to asset misappropriation, fraudulent financial statements, expense reimbursement schemes, and others.

Richard?Riley (CPA, CFE, CFF)?is currently a Louis F. Tanner Distinguished Professor of Public Accounting at West Virginia University, the 2008 Association of Certified Fraud Examiners Educator of the Year and 2009 American Accounting Association Innovation in Accounting Education Award recipient. He has developed and implemented fraud and forensic accounting education programs for the United States National Institute of Justice and the Internal Revenue Service and is the Director of Research for the Institute for Fraud Prevention.?Since 2002, Dr. Riley has performed expert financial analysis and litigation support services, offering deposition and trial testimony. He has two forthcoming books: Financial Statement Fraud: Prevention and Detection with Zabi Rezaee and Forensic Accounting and Fraud Examination textbook with Joseph Wells and Mary-Jo Kranacher.
Dr. Riley possesses an undergraduate degree in accounting from Wheeling Jesuit University, a Masters of Professional Accountancy from West Virginia University and Doctor of Philosophy Degree from the University of Tennessee.

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