Forensic Accounting and Fraud Examination (Int'l Ed)

2. Auflage 2011
ISBN: 978-0-07-128932-0
Verlag: McGraw-Hill Education

Buch, Englisch, 0 Seiten, Format (B × H): 203 mm x 255 mm

Grounded firmly in real-world practice, Forensic Accounting, 2nd Edition, provides the most comprehensive view of fraud investigation on the market. 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 author team's experience in fraud investigation lends the book a real-world perspective unmatched by any other textbook.

Autoren/Hrsg.

Hopwood, William

Young, George RICHARD

Leiner, Jay

Fachgebiete

• Sozialwissenschaften Soziologie | Soziale Arbeit Spezielle Soziologie Kriminalsoziologie
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

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

Über Autor(innen)

William S. Hopwood is Professor of Accounting at Florida Atlantic University. He earned his master’s and doctoral degrees in Accounting at the University of Florida. Jay J. Leiner is Adjunct Professor in the Forensic Accounting Master’s Program at Florida Atlantic University. He is also in charge of the Economic Crime Unit in the Broward County Sheriff ’s Office and Team Leader of the Broward County Sheriff ’s Office Hostage Barricade Team.George R. Young is Associate Professor at Florida Atlantic University and a Certified Public Accountant in the State of Illinois, where he practiced public accounting for nine years before entering academia.