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 acc
About the Author
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.
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