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Essentials of Forensic Accounting

Michael A. Crain, William S. Hopwood, Carl Pacini, George R. Young

ISBN: 978-1-119-44942-3 November 2017 640 Pages


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

Related Resources

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