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Forensic Accounting and Fraud Examination, 2nd Edition

Forensic Accounting and Fraud Examination, 2nd Edition

Author: William Hopwood; GEORGE YOUNG; Jay Leiner
Publisher: McGraw Hill
ISBN: 9780078136665
Published In: April 2011
Format: Hardback , 672 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Grounded firmly in real-world practice, Forensic Accounting provides the most comprehensive view of fraud investigation on the market. Where other books focus almost entirely on auditing and financial reporting, Hopwood, Young, and Leiner include a vast range of civil and criminal accounting fraud and related activities, from false business valuations and employer fraud to information security and counter-terrorism. The author team provide experience in fraud investigation that lends the book real-world perspective unmatched by any other.

Features:

Coverage of the criminal justice system as it relates to accounting is extensive, touching on areas such as forensic science, organized crime, litigation support, and expert testimony.
In light of a general increase in the demand for fraud investigation services, the second edition adds 5 new chapters relating to fraud investigation processes.
A major distinction of the second edition is that it follows a process-oriented approach. Flow charts are present throughout Part II (Chapters 5-12) to graphically illustrate the sequence of steps followed in fraud investigations.
Forensic Accounting offers the most topical coverage of any book in the field. Where other books focus almost entirely on auditing and financial reporting, Hopwood includes a vast range of civil and criminal accounting fraud and related activities, from false business valuations and employer fraud to information security and counter-terrorism.
The book includes coverage of accounting information systems and auditing, making the material more accessible to accounting non-majors.
Coverage of the criminal justice system as it relates to accounting is extensive, touching on areas such as forensic science, organized crime, litigation support, and expert testimony.
The book's pedagogy includes chapter learning objectives and glossaries of key terms; in addition, most chapters are extensively illustrated with figures and artwork.
The end-of-chapter material consists of review questions, discussion questions, and both short and long cases.

Part One: Introduction to Forensic Accounting and Fraud Examination
1. Introduction to Forensic Accounting and Fraud Examination
2. The Forensic Accounting Legal Environment
3. Fundamentals 1: Accounting Information Systems
4. Fundamentals 2: The Auditing Environment

Part Two: Fraud Examination Theory, Practice, and Methods
5. Fraud Prevention and Risk Management
6. Fraud Detection
7. The Fraud Investigation and Engagement Processes
8. The Evidence Collection Process
9. Fraud Examination Evidence I: Physical, Documentary, and Observational Evidence
10. Fraud Examination Evidence II: Interview and Interrogation Methods
11. Fraud Examination III: Forensic Science and Computer Forensics
12. The Fraud Report, Litigation, and the Recovery Process

Part Three: Occupational and Organizational Fraud
13. Employee, Vendor, and Other Frauds against the Organization
14. Financial Statement Fraud
15. Fraud and SOX Compliance
Part Four: Specialized Fraud Areas
16. Tax Fraud
17. Bankruptcy, Divorce, Identity Theft, and Loan and Insurance Fraud
18. Organized Crime, Counterterrorism, and Antimoney-Laundering

Part Five: Other Forensic Accounting Services
19. Business Valuation
20. Dispute Resolution Services