Forensic and investigative accounting / D. Larry Crumbley, Lester E. Heitger, G. Stevenson Smith
Imprint
Chicago : CCH Inc., 2007
Edition
3rd edition
Descript
xx, 1 v. (various pagings) : ill. ; 28 cm
CONTENT
Part 1: The Field and Practice of Forensic Accountiong -- Introduction to forensic and investigative accounting -- Forensic accounting education, institutions and specialties. -- Part 2: Uncovering Accountiong Crime -- Fraudulent financial reporting -- Detecting fraud in financial reporting -- Employee fraud: the misappropriation of assets -- Indirect methods of reconstructing income -- Money laundering and transnational financial flows. -- Part 3: Courtroom Procedures and Litigation Support -- Litigation services provided by accountants -- Proper evidence management -- Commercial damages -- Litigation support in special situations -- Computing economic damages. -- Part 4: Cybercrime -- Computer forensics: a brief introduction -- Internet forensic analysis: profiling the cybercriminal -- Cybercrime management: legal issues -- Cybercrime management: loss valuations. -- Part 5: Business Valuations -- Business valuation. -- Part 6: Forensic Capstone Illustration -- Forensic accounting in action