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Forensic Accounting and Fraud Examination, 2nd Edition

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ISBN: 978-1-119-62495-0

July 2019

624 pages

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Description

Forensic Accounting and Fraud Examination introduces students and professionals to the world of fraud detection and deterrence, providing a solid foundation in core concepts and methods for both public and private sector environments. Aligned with the National Institute of Justice (NIJ) model curriculum, this text provides comprehensive and up-to-date coverage of asset misappropriation, corruption, fraud, and other topics a practicing forensic accountant encounters on a daily basis.

A focus on real-world practicality employs current examples and engaging case studies to reinforce comprehension, while in-depth discussions clarify technical concepts in an easily relatable style. End of chapter material and integrated IDEA and Tableau software cases introduces students to the powerful, user-friendly tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements, and coverage of current methods and best practices provides immediate relevancy to real-world scenarios. Amidst increased demand for forensic accounting skills, even for entry-level accountants, this text equips students with the knowledge and skills they need to successfully engage in the field.

New to Edition
  • Includes the most up-to-date research in the field of forensic accounting
  • Provides recent examples to highlight specific types of fraud
  • Features end of chapter material, mini cases, and major case investigations
  • Offers expanded content on data analytics and artificial intelligence
Features
  • Based upon the National Institute of Justice (NIJ) Model Curriculum for Education in Fraud and Forensic Accounting
  • Highlights “The Fraudster’s Perspective” with real-world examples of criminal fraud
  • Delves into the investigative process and the extensive array of available tools, with coverage of current best practices
  • Expands auditing and analytical abilities, enhances fraud detection, and meets documentation standards through the use of IDEA software
  • Discusses technology as a venue for fraud, with an in-depth exploration of “cybercrime” and digital fraud detection
  • Focuses on the psychology of fraud, the variety of schemes, and the various avenues for career development