Author : Gregory A. Pasco
Publisher : CRC Press
Page : 281 pages
File Size : 19,79 MB
Release : 2012-10-05
Category : Business & Economics
ISBN : 1466562641
Understanding the financial motivations behind white collar crime is often the key to the apprehension and successful prosecution of these individuals. Now in its second edition, Criminal Financial Investigations: The Use of Forensic Accounting Techniques and Indirect Methods of Proof provides direct instruction on the "how to" aspects of criminal
Author : George A. Manning, Ph.D, CFE, EA
Publisher : CRC Press
Page : 792 pages
File Size : 13,92 MB
Release : 2010-12-01
Category : Law
ISBN : 1439825661
As economic crimes continue to increase, accountants and law enforcement personnel must be vigilant in expanding their knowledge of ways to detect these clandestine operations. Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Third Edition offers a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes. Explores a range of crimes Following an overview of the economic cost of crime, the book examines different types of offenses with a financial element, ranging from arson to tax evasion. It explores offshore activities and the means criminals use to hide their ill-gotten gains. The author provides a thorough review of evidentiary rules as well as the protocol involved in search warrants. He examines the two modalities used to prove financial crime: the Net Worth Method and the Expenditure Theory, and presents an example scenario based on real-life incidents. Organized crime and consumer fraud Additional topics include organized crime and money laundering — with profiles of the most nefarious cartels — consumer and business fraud and the different schemes that befall the unwary, computer crimes, and issues surrounding banking and finance. The book also presents focused and concrete advice on trial preparation and specific accounting and audit techniques. New chapters in the third edition New material enhances this third edition, including new chapters on investigative interview analysis and document examination, as well as advice for fraud examiners working on private cases, including the preparation of an engagement letter. For a successful prosecution, it is essential to recognize financial crime at its early stages. This practical text presents the nuts and bolts of fraud examination and forensic accounting, enabling investigators to stay ahead of an area that is increasingly taking on global importance.
Author : Monica Violeta Achim
Publisher : Springer Nature
Page : 305 pages
File Size : 10,29 MB
Release : 2020-08-29
Category : Social Science
ISBN : 3030517802
This book deals with the widespread economic and financial crime issues of corruption, the shadow economy and money laundering. It investigates both the theoretical and practical aspects of these crimes, identifying their effects on economic, social and political life. This book presents these causes and effects with a state of the art review and with recent empirical research. It compares the international and transnational aspects of these economic and financial crimes through discussion and critical analysis. This volume will be of interest to researchers and policy makers working to study and prevent economic and financial crime, white collar crime, and organized crime.
Author : Oriol Amat
Publisher : John Wiley & Sons
Page : 213 pages
File Size : 43,97 MB
Release : 2019-04-16
Category : Business & Economics
ISBN : 1119566843
Detect accounting fraud before it’s too late Accounting fraud is the deliberate manipulation of accounting records in order to make a company's financial performance seem better or worse than it actually is. Accounting scandals often have catastrophic consequences for shareholders and employees. Thus, analysts and auditors must be equipped to detect accounting fraud. This book is a comprehensive guide to detecting accounting fraud for auditors investigating accounting fraud and analysts/managers seeking to prevent it. A wide variety of warning signs are described, as are several techniques for detecting and addressing fraud. Understand the motivations and warning signs behind accounting fraud Get to know how accounting fraud is done and how to detect it Avoid the losses that often come from accounting fraud Benefit from case studies throughout to that help illustrate the author's points It’s unfortunate that managers, auditors, and analysts must be wary of accounting fraud—but this book equips you with the know-how to detect it before it’s too late.
Author : William T. Thornhill
Publisher :
Page : 248 pages
File Size : 38,4 MB
Release : 1995
Category : Business & Economics
ISBN :
Escalating levels of "white-collar" crime in all branches of business, government, and society call for a new breed of investigator--one who is well-versed in auditing, appraisal, and internal evaluation. Forensic Accounting is the first detailed guide to pursuing a career in this burgeoning field.
Author : Petter Gottschalk
Publisher :
Page : 395 pages
File Size : 29,24 MB
Release : 2015
Category : BUSINESS & ECONOMICS
ISBN : 9781634826211
This book presents descriptions of theories about white-collar crime offenders and offenses. A case study is developed from a sample of 369 white-collar criminals generated by extracting newspaper stories and supplemented by court records. Numerous approaches to white-collar crime are organized and applied to the database. Theories are cataloged and tested against empirical data. The main aim of this book is to present a framework for a general theory of white-collar crime based on a number of sub-theories. Over the years, from research done on white-collar crime, three major characteristics have been attributed. First there is economics, where non-violent acts are committed for financial gain. Next there is organization, where offenders take advantage of professional authority and power to commit crime. Finally, there is behavior, where a number of deviant personality traits are often found.Criminal investigation is a procedure or method for reconstructing the past. Its purpose is creating an account of what has happened, how it happened, and who did what to make it happen. Private investigation cases are evaluated based on a number of theories and criteria. The success or failure of a private investigation can be measured at different stages in the process: basis for initiation of investigation, work methodology, investigation results, and investigation consequences. This book presents case studies of private investigation reports by financial crime specialists and fraud examiners.
Author : Arthur Ellis Fixel
Publisher :
Page : 328 pages
File Size : 45,76 MB
Release : 1924
Category : Debtor and creditor
ISBN :
Author : Frimette Kass-Shraibman
Publisher : John Wiley & Sons
Page : 391 pages
File Size : 24,65 MB
Release : 2011-02-08
Category : Law
ISBN : 0470889284
A practical, hands-on guide to forensic accounting Careers in forensic accounting are hot-US News & World Report recently designated forensic accounting as one of the eight most secure career tracks in America., Forensic accountants work in most major accounting firms and demand for their services is growing with then increasing need for investigations of mergers and acquisitions, tax inquiries, and economic crime. In addition, forensic accountants perform specialized audits, and assist in all kinds of civil litigation, and are often involved in terrorist investigations. Forensic Accounting For Dummies will track to a course and explain the concepts and methods of forensic accounting. Covers everything a forensic accountant may face, from investigations of mergers and acquisitions to tax inquiries to economic crime What to do if you find or suspect financial fraud in your own organization Determining what is fraud and how to investigate Whether you're a student pursuing a career in forensic accounting or just want to understand how to detect and deal with financial fraud, Forensic Accounting For Dummies has you covered.
Author : Tommie W. Singleton
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 39,56 MB
Release : 2010-07-23
Category : Business & Economics
ISBN : 047087791X
FRAUD AUDITING AND FORENSIC ACCOUNTING With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred. Completely updated and revised, the new edition presents: Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster A closer look at how forensic accountants get their job done More about Computer-Assisted Audit Tools (CAATs) and digital forensics Technological aspects of fraud auditing and forensic accounting Extended discussion on fraud schemes Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents Inside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.
Author : G. Jack Bologna
Publisher :
Page : 360 pages
File Size : 11,79 MB
Release : 1993
Category : Business & Economics
ISBN :
Since the responsibility of detecting and preventing fraud now falls heavily on the accounting profession, the accountant needs this practical and complete tool for dealing with real and potential fraud. Helps accountants develop an investigative eye toward both internal and external fraud and provides information on how to cope with it when discovered. Preventive measures for avoiding fraud are also discussed. Contains forms, checklists and thoroughly tested material. Updates will include recent cases, new developments and new practice aids.
