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Essentials of Forensic Accounting


The highly experienced authors of the Essentials of Forensic Accounting define and explain the disciplined approaches to forensic accounting that lead to a thorough knowledge of the varied specialties within forensic accounting. Through illustrative examples and explanations, this book makes abstract concepts come to life for both seasoned professionals and students and it will help them understand and navigate successfully in this multifaceted area.

The Essentials of Forensic Accounting is an indispensable resource delivering matchless knowledge to practitioners, financial managers and students in understanding the complex elements and factors that impact the forensic accounting practice areas. This vital reference resource focuses the elements that must come together to effectively diminish the incidence and impact of fraudulent activities. The book addresses the main themes of

  • Professional Responsibilities and Practice Management
  • Fundamental Forensic Knowledge, Laws, Courts, and Dispute Resolution
  • Specialized Forensic Knowledge, Bankruptcy, Insolvency, and Reorganization

Michael A. Crain, DBA, CPA/ABV, ASA, CFA, CFE, is a principal of The Financial Valuation Group of Ft. Lauderdale, Inc. He earned a doctor of business administration (finance) from the Manchester Business School, University of Manchester in England. He has been a licensed CPA in Florida since 1984 and holds several certifications in valuation, fraud examination, and financial analysis. He is certified as a Chartered Financial Analyst (CFA) from the CFA Institute, Accredited in Business Valuation (ABV) from the AICPA, Accredited Senior Appraiser (ASA) in business valuation from the American Society of Appraisers, and CFE from the Association of Certified Fraud Examiners. He has also received several awards, including the AICPA’s Lawler Award presented by the Journal of Accountancy for best article of the year, and was inducted into the AICPA’s Business Valuation Hall of Fame.

William S. Hopwood, Ph.D., is a professor of accounting at Florida Atlantic University (FAU). He earned a Ph.D. from the University of Florida and has worked extensively with curriculum development in the FAU Master of Accounting--Forensic Concentration Program. He is also a coauthor of widely used textbooks in the areas of Forensic Accounting and Accounting Information Systems as well as an AICPA study guide for the CFF Exam.

Carl Pacini, Ph.D., JD, CPA/CFF, is an associate professor of accounting at the University of South Florida St. Petersburg (USFSP), where he teaches auditing and forensic accounting courses. He also teaches advanced fraud investigation and forensic accounting legal issues as an adjunct professor in the Master of Accounting (forensic concentration) program at Florida Atlantic University. He received his Ph.D. in accounting from Florida State University and his law degree from the University of Notre Dame. He is a licensed CPA, a Certified Financial Services Auditor, Certified in Financial Forensics, and a member of the Florida Bar. He has published over 75 articles in various academic and practitioner journals. He also serves as a reviewer and member of the editorial board for several journals including Research on Professional Responsibility and Ethics in Accounting, Journal of Business Ethics, American Business Law Journal, Journal of Forensic Studies in Accounting and Business, and the Journal of Forensic and Investigative Accounting.

George R. Young, Ph.D., CPA, CFE, is an associate professor of accounting at Florida Atlantic University (FAU). He is a CPA and practiced public accounting for nine years before entering academia. He earned his doctorate from the University of Texas at Arlington and a Master of Accounting degree (tax concentration) from Southern Illinois University at Carbondale. Since 2003, he has been academic director of the forensic concentration in the Master of Accounting program at FAU. He was a member of the Technical Working Task Group (sponsored by a National Institute of Justice grant) that developed a model educational curriculum for fraud examination and forensic accounting. He is a coauthor of Forensic Accounting and Fraud Examination (McGraw-Hill, 2e) and a chair emeritus of the Association of Certified Fraud Examiners Higher Education Advisory Committee.

Section I: Introduction

Chapter 1: The Forensic Accounting Profession 3

Chapter 2: Professional Ethics and Responsibilities 19

Section II: Fundamental Forensic Knowledge

Chapter 3: Civil and Criminal Procedure 55

Chapter 4: Evidence 85

Chapter 5: Discovery 117

Chapter 6: Litigation Services 145

Chapter 7: Engagement and Practice Management 181

Section III: Specialized Forensic Knowledge

Chapter 8: Fraud Prevention, Detection, and Response 211

Chapter 9: Fraud Schemes and Applications  245

Chapter 10: Bankruptcy and Related Frauds  273

Chapter 11: Digital Forensics 301

Chapter 12: Matrimonial Forensics 341

Chapter 13: Financial Statement Misrepresentations 379

Chapter 14: Economic Damages  419

Chapter 15: Valuation Fundamentals  449

Chapter 16: Valuation Applications  483

Appendix A: Fraud-Related Laws 513

Appendix B: Present Value 549

Glossary 555

Index  573