CCH's Forensic and Investigative Accounting (3rd 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.
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.
The 3rd Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.
Benefits and Features
Learning Aids:
Pedagogical aids built into the text include chapter objectives and numerous illustrative examples, figures, tables and special informational sidebars to engage students throughout and keep the presentation lively.
Each chapter includes problems to test a student's understanding of the material presented.
A special Instructor's Guide that includes chapter problems and solutions along with a testbank with solutions is available to adopting instructors. [Instructor's Guide Offer # 900888801; CD Offer # 90088802]
Cch® Study Mate
CCH® Study MATE is an online learning center for college students. The Study MATE Forensic Topics Library was created to supplement this textbook by providing an easy online tutor to help students with difficult concepts and test them on their knowledge. CCH textbook adopters and their students have free access to the Forensic Topics library for a full year! To view the courses available, visit www.cchstudymate.com. Enrollment instructions are provided with each textbook.
About the Authors
Forensic and Investigative Accounting
Professor D. Larry Crumbley, CPA, CFD, 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 50 books. He is the long-time editor of the Oil, Gas & Energy Quarterly and founding editor of the Journal of Forensic Accounting, Auditing, Fraud & Risk. Professor Crumbley was a member of the AICPA's Litigation and Dispute Resolution Services Subcommittee Fraud Task Force and is on the Fraud Deterrence Board of National Association of Certified Valuation Analysts. He has served on the Executive Board of the American Board of Forensic Accounting (ACFEi).
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.