Fraud Examination

ISBN-10: 0324560842
ISBN-13: 9780324560848
Edition: 3rd 2009
List price: $270.95
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Description: Help your students understand the growing significance of fraud in todays accounting world as the latest edition of this provocative text teaches how to identify, detect, investigate, and prevent financial fraud.  More...

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Book details

List price: $270.95
Edition: 3rd
Copyright year: 2009
Publisher: Cengage South-Western
Publication date: 3/6/2008
Binding: Hardcover
Pages: 696
Size: 8.25" wide x 10.00" long x 1.00" tall
Weight: 3.366
Language: English

Help your students understand the growing significance of fraud in todays accounting world as the latest edition of this provocative text teaches how to identify, detect, investigate, and prevent financial fraud. Albrecht/Albrecht/Albrecht/Zimbelmans FRAUD EXAMINATION, Third Edition, closely examines the nature of fraud using memorable business examples and captivating actual fraud cases drawn from the first-hand experience of well-recognized fraud investigator and forensic accounting expert W. Steve Albrecht and the entire authorship team. Students examine the many types of fraud, including recent developments such as the unique, rapidly increasing e-business fraud. Students see both how technology is increasingly involved in fraud and how it can be used to detect fraud. This edition even addresses legal options 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. New ACL software, the foremost fraud software on the market, and instant access to Picalo, a specialized fraud analysis software created by Conan Albrecht, are now included with this edition for your convenience. Select chapter assignments in Chapter 6 integrated with the software provide students with important hands-on technology experience. Trust the current, complete coverage found in Albrecht/Albrecht/Albrecht/Zimbelmans FRAUD EXAMINATION, Third Edition, to prepare your students for success in this exciting field of escalating importance.

W. Steve Albrecht is the Andersen Alumni Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor's degree in accounting from BYU and MBA and PhD degrees from the University of Wisconsin. He is a Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner.

Mark F. Zimbelman is an accounting professor and Selvoy J. Boyer Fellow 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, including JOURNAL OF ACCOUNTING RESEARCH, JOURNAL OF ACCOUNTING LITERATURE, ORGANIZATIONAL BEHAVIOR AND HUMAN DECISION PROCESSES, AUDITING; A JOURNAL OF PRACTICE AND THEORY, CONTEMPORARY ACCOUNTING RESEARCH AND ACCOUNTING HORIZONS. Dr. Zimbelman received his doctorate in 1996 from the University of Arizona, where he completed his dissertation on SAS 82. A paper from his dissertation was honored as one of six that were presented at the 1997 Journal of Accounting Research Conference at the University of Chicago. In 1999, he returned to that conference to present another paper on fraud. In addition to his academic research on fraud, Dr. Zimbelman has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. After graduating from BYU's accounting program in 1984, 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. and working for three years at the University of Oklahoma, he returned to BYU in 1999. In 2005, he took a leave of absence to work with KPMG in their fraud and forensics practice. This opportunity gave him hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud, and embezzlement.

Introduction to Fraud
The Nature of Fraud
Who Commits Fraud and Why
Fighting Fraud: An Overview
Fraud Prevention
Preventing Fraud
Fraud Detection
Recognizing the Symptoms of Fraud
Data-Driven Fraud Detection
Fraud Investigation
Investigating Theft Acts
Investigating Concealment
Conversion Investigation Methods
Inquiry Methods and Fraud Reports
Management Fraud
Financial Statement Fraud
Revenue- and Inventory-Related Financial Statement Frauds
Liability, Asset, and Inadequate Disclosure Frauds
Other Types of Fraud
Fraud Against Organizations
Consumer Fraud
Bankruptcy, Divorce, and Tax Fraud
e-Commerce Fraud
Resolution of Fraud
Legal Follow-Up
Appendix
Bibliography
Glossary

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