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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. CCH's Forensic and Investigative Accounting (6th 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 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. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, and proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.
- Sales Rank: #94894 in Books
- Brand: Brand: CCH Inc.
- Published on: 2013-08-01
- Original language: English
- Number of items: 1
- Dimensions: 10.90" h x 1.70" w x 8.70" l, 4.90 pounds
- Binding: Hardcover
- 872 pages
- Used Book in Good Condition
About the Author
Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA is the KPMG Endowed Professor in the Department of Accounting, Louisiana State University. He has published more than 300 articles and authored more than 50 books. He is founding editor of the Journal of Forensic and Investigative Accounting. Professor Crumbley is the organizer and first President of the AAAÆs Forensic and Investigative Accounting Section. Lester E. Heitger, PhD teaches in the School of Accountancy, Missouri State University. Professor Heitger has served as a forensic accountant and/or testified as an expert witness in more than 50 cases over a 25 year period. G. Stevenson Smith, PhD is a Professor of Accounting at Southeastern Oklahoma State University. He is a CMA and a CPA, as well as a Certified Cost Analyst. His professional experience includes working for the Securities and Exchange Commission in Washington, DC, as a financial analyst.
Most helpful customer reviews
2 of 2 people found the following review helpful.
Not Impressed
By ricardo_guerrero
Some very good and interesting information, but this is a rather undistinguished textbook with many grammatical errors and typos. Written in a very casual manner, it is also very incomplete and occasionally sexist. Chapters are often unnecessarily very long. No boldface terminology and the table of contents is quite bad. Pages are numbered by paragraph (example: Chapter 10, page 28 has '10-28' at the top corner of the page, and on the bottom it has "P10,211" where P is the 'paragraph' symbol). Basically, it's a lot of information taken from other sources and kind of loosely pieced together.
There are not many textbooks out there about forensic accounting, so I can't compare this one to any others. I'll have to look into that. But I am not enthusiastic about this textbook. Having studied a lot of 'pure accounting' courses, I was expecting this book to be a bit more computational. Instead, it's like a thicker version of the text used for my Accounting Ethics course, and the material covered is broader.
0 of 0 people found the following review helpful.
If you want to learn about forensic accounting, go somewhere else.
By ssc
I bought this textbook for a graduate school course and I am far from impressed. The book regularly makes claims and then does not talk about these claims at all. The exercises at the end of the chapter will then ask you to substantiate these claims. My favorite example so far is that being a hard worker is an indicator of fraud. There is absolutely no explanation given as to what this is supposed to mean, nor is there any substantiation as to why being a hard worker would be a fraud indicator. In fact, I would think that most employees who commit fraud would probably not be described as the best employees; there are obviously exceptions to this, but generally, being a hard worker is not an indication that this person is committing fraud. This is not the only example as there is typically at least one claim per chapter which is important enough to warrant multiple exercise questions which has absolutely no information given, meaning that a term is introduced but never defined or explained, or an outlandish claim is made but not substantiated, etc.
If you need this book for a class, this is the appropriate book to get if the ISBN matches. My copy was in great condition as far as printing goes, its what was written on those pages that was the big problem.
0 of 0 people found the following review helpful.
the book was good with no markings at all
By Ski
the book was good with no markings at all, received in excellent condition. reliable renter. the content of the good was good and understandable but our professor uses practicals to teach the class so we didnt really use it except for chapter 17. Font is big and readable.
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