Forensic and Investigative Accounting, 5th Edition

Name: Forensic and Investigative Accounting, 5th Edition
Brand: CCH U.S.
SKU: 9780808026877
Price: 1784.80 HKD
Availability: OutOfStock
Author: D. Larry Crumbley; Lester E. Heitger; G. Stevenson Smith
ISBN: 9780808026877

Edited by D. Larry Crumbley · Lester E. Heitger · G. Stevenson Smith

CCH U.S. July 2011

Specifications

ISBN-13: 9780808026877
Publisher: CCH U.S.
Publication: July 2011
Format: Paperback , 832 pages
Jurisdiction: U.S. ? Countri(es) for reference only

Details

CCH's Forensic and Investigative Accounting (5th Edition) is a complete and readily teachable text on today's most timely accounting topics. Written by three top accounting and forensic teachers, this text covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. Forensic and Investigative Accounting (5th Edition) is now available in an eBook format which you can download to your computer instantly.

Forensic accounting is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Forensic accountants are often asked to provide litigation support where they are called on to give expert testimony about financial data and accounting activities. In other more proactive engagements, they probe situations using special investigative accounting skills and techniques. Some even see forensic accounting as practiced by skilled accounting specialists becoming part and parcel of most financial audits--an extra quality control step in the auditing process that will help reduce financial statement fraud.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants--external, internal, forensic consultants, and corporate accountants--must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skillset to meet the evolving challenges facing accountants today.

Forensic and Investigative Accounting is presented in 18 Chapters divided into five Parts, beginning with a discussion of fundamental concepts and culminating in a real-world case study that ties the elements together.

PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING

Chapter 1-- Introduction to Forensic and Investigative Accounting
Chapter 2 -- Forensic Accounting Education, Institutions and Specialties.

PART TWO: UNCOVERING ACCOUNTING CRIME

Chapter 3 -- Fraudulent Financial Reporting
Chapter 4 -- Detecting Fraud in Financial Reporting.
Chapter 5 -- Employee Fraud: The Misappropriation of Assets.
Chapter 6 -- Indirect Methods of Reconstructing Income.
Chapter 7 -- Money Laundering and Transnational Financial Flows.

PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT

Chapter 8 -- Litigation Services Provided by Accountants
Chapter 9 -- Proper Evidence Management.
Chapter 10 -- Commercial Damages.
Chapter 11 -- Litigation Support in Special Situations.
Chapter 12 -- Computing Economic Damages.

PART FOUR: CYBERCRIME

Chapter 13 -- Computer Forensics: A Brief Introduction.
Chapter 14 -- Internet Forensic Analysis: Profiling the Cyber Criminal.
Chapter 15 -- Cybercrime Management: Legal Issues.
Chapter 16 -- Cybercrime Management: Loss Valuations.

PART FIVE: BUSINESS VALUATIONS

Chapter 17--Business Valuation.

PART SIX: FORENSIC CAPSTONE ILLUSTRATION

Chapter 18 -- Forensic Accounting in Action.

About the Author

Professor D. Larry Crumbley, CPA, CFD, Cr.FA, is the KPMG Endowed Professor in the Department of Accounting at Louisiana State University. He has published more than 300 articles in accounting journals and authored more than 50 books. He is the long-time editor of the Oil, Gas & Energy Quarterly and founding editor of the Journal of Forensic Accounting, Auditing, and Fraud & Risk. Professor Crumbley was a member of the AICPA's Litigation and Dispute Resolution Services Subcommittee Fraud Task Force and is on the Fraud Deterrence Board of National Association of Certified Valuation Analysts. He has served on the Executive Board of the American Board of Forensic Accounting (ACFEi). Lester E. Heitger, CPA, is a Professor in the Department of Accounting at Indiana University in Bloomington, Indiana, where he teaches forensic accounting. Professor Heitger has served as a forensic accountant and/or testified as an expert witness in more than 30 cases over a 20-year period. G. Stevenson Smith is a Professor of Accounting at West Virginia University. He is a CMA and a CPA, as well as a Certified Cost Analyst. Professor Smith received his Ph.D. from the University of Arkansas and received his M.B.A. from Michigan State University. He has authored numerous articles on accounting education, e-commerce, and managerial issues. He writes a column for the Journal of Forensic Accounting, Auditing, Fraud & Taxation entitled ""Black Tech Forensics."" His professional experience includes working for the Securities and Exchange Commission in Washington, DC, as a financial analyst. He has been a Visiting Fellow at the University of New England in Armidale, Australia and a Visiting Professor at Victoria University in Wellington, New Zealand.

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