Forensic And Investigative Accounting (Second edition) - Hardcover

D. Larry Crumbley; Lester E. Heitger; G. Stevenson Smith

Hardcover

ISBN 10: 0808013653 ISBN 13: 9780808013655

Publisher: CCH, 2005

Synopsis

"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 (2nd 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. For the 2nd Edition, three new chapters have been added: - a new capstone chapter provides a case analysis that helps illustrate what is involved in a substantive forensic engagement from start to finish. - a new chapter covers computer forensics, which covers the use and recovery of electronic data for solving technology-based crimes - a new chapter covers economic damages resulting from wrongful terminations, wrongful death and other issues relating to personal injury. 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.

About this title

About the Author

Professor D. Larry Crumbley, CPA, Cr.FA, is the KPMG Endowed Professor in the Department of Accounting, Louisiana State University. He has published more than 300 articles in accounting journals and authored more than 45 books. He is the long-time editor of the Oil, Gas & Energy Quarterly and founder of the Journal of Forensic Accounting, Auditing, Fraud & Taxation. Lester E. Heitger, CPA, is a Professor in the Department of Accounting, Indiana University, Bloomington. where he teaches forensic accounting. Professor Heitger has served as a forensic accountant and/or testified as an expert witness in more than 30 cases over a 20-year period. G. Stevenson Smith is a Professor of Accounting at West Virginia University. He is a CMA and a CPA, as well as a Certified Cost Analyst. Professor Smith received his Ph.D. from the University of Arkansas and his M.B.A. from Michigan State University. He has authored numerous articles on accounting education, e-commerce, and managerial issues. He writes a column for the Journal of Forensic Accounting, Auditing, Fraud & Taxation entitled "Black Tech Forensics." His professional experience includes working for the Securities and Exchange Commission in Washington, DC, as a financial analyst. He has been a Visiting Fellow at the University of New England in Armidale, Australia and a Visiting Professor at Victoria University in Wellington, New Zealand.

Edition details

• Publisher: CCH
• Publication date: 2005
• ISBN 10: 0808013653
• ISBN 13: 9780808013655
• Binding: Hardcover
• Language: English
• Edition number: 2
• Number of pages: 600