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Forensic Accounting and Fraud Examination


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Table of Contents

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

About the Author

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.

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