Fraud Examination - Hardcover

Albrecht, W. Steve; Albrecht, Chad O.; Albrecht, Conan C.; Zimbelman, Mark F.

Hardcover

ISBN 10: 1305079140 ISBN 13: 9781305079144

Publisher: Cengage Learning, 2015

Synopsis

Learn to identify, detect, investigate, and prevent financial fraud today with the latest edition of FRAUD EXAMINATION, 5E. You gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience. The book presents today's most important fraud concepts with an emphasis on the growing area of ebusiness fraud. Significant discussion familiarizes you with forensic analysis. You also review legal options for victims of fraud. New discussion emphasizes how technology is often used to accomplish fraud and how it can be used most effectively to detect fraud.

About this title

About the Author:

W. Steve Albrecht was the Andersen Distinguished Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor's degree in accounting from BYU and M.B.A. and Ph.D. degrees from the University of Wisconsin. He is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). He previously taught at both Stanford and the University of Illinois. Dr. Albrecht currently serves on five corporate boards of directors and has been an expert witness in 38 major fraud cases.

Dr. Chad O. Albrecht, associate professor and M.B.A. director at Utah State University, received his Ph.D. from ESADE Business School in Barcelona, Spain, and currently teaches forensic accounting, strategy and ethics. His research focuses on international fraud and corruption from a humanistic perspective. His research articles have appeared in numerous journals and have been quoted in multiple news outlets. Previous to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal.

Dr. Conan C. Albrecht, professor of Information Systems at Brigham Young University, teaches enterprise development, middleware, business programming and technology security. Dr. Albrecht researches computer-based fraud detection techniques, e-commerce platforms and online group dynamics. He has published several articles on fraud detection and information theory in numerous academic and professional outlets. The core of this research is detectlets, which encode background and detection information for specific fraud schemes. He hopes the system will eventually serve as the foundation of a large, online repository of detectlets about all types of fraud in the next few years.

Dr. Mark F. Zimbelman is Mary and Ellis Professor at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals and he has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his Ph.D., he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud and embezzlement.

About this edition

• Publisher: Cengage Learning
• Publication date: 2015
• ISBN 10: 1305079140
• ISBN 13: 9781305079144
• Binding: Hardcover
• Edition number: 5
• Number of pages: 696