| 000 -LEADER |
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| fixed length control field |
03550cam a22004098i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250105095902.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250105b ||||| |||| 00| 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2023027578 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781394200924 |
| Qualifying information |
(paperback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Cancelled/invalid ISBN |
9781394200948 |
| Qualifying information |
(adobe pdf) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Cancelled/invalid ISBN |
9781394200900 |
| Qualifying information |
(epub) |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HV8079.F7 |
| Item number |
K73 2024 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
363.25/963 |
| Edition number |
23/eng/20230811 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Kranacher, Mary-Jo, |
| Dates associated with a name |
1952- |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Forensic accounting and fraud examination / |
| Statement of responsibility, etc |
Mary-Jo Kranacher, MBA, CPA, CFE, CFF, Richard A. (Dick) Riley, Jr., CPA, PhD, CFE, CFF. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Third Edition. |
| 263 ## - PROJECTED PUBLICATION DATE |
|---|
| Projected publication date |
2311 |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Hoboken, NJ : |
| Name of publisher, distributor, etc |
Wiley, |
| Date of publication, distribution, etc |
[2023] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
pages cm |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 500 ## - GENERAL NOTE |
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| General note |
Revised edition of the authors' Forensic accounting and fraud examination, [2020] |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 0# - CONTENTS |
|---|
| Formatted contents note |
Table of Contents<br/>Preface xii<br/><br/>About the Authors xiv<br/><br/>Section i Introduction to Forensic Accounting and Fraud Examination 1<br/><br/>1 Core Foundation Related to Forensic Accounting and Fraud Examination 3<br/><br/>2 Who Commits Fraud and Why: The Profile and Psychology of the Fraudster 48<br/><br/>3 Legal, Regulatory, and Professional Environment 74<br/><br/>Section ii Fraud Schemes 109<br/><br/>4 Cash Receipt Schemes and Other Asset Misappropriations 111<br/><br/>5 Cash Disbursement Schemes 142<br/><br/>6 Corruption and the Human Factor 193<br/><br/>7 Financial Statement Fraud 217<br/><br/>Section iii Detection and Investigative Tools and Techniques 257<br/><br/>8 Fraud Detection: Red Flags and Targeted Risk Assessment 259<br/><br/>9 Evidence-Based Fraud Examinations 287<br/><br/>10 Effective Interviewing and Interrogation 323<br/><br/>11 Using Information Technology for Fraud Examination and Financial Forensics 354<br/><br/>Section iv Advanced Topics in Forensic Accounting and Fraud Examination 377<br/><br/>12 Complex Frauds and Financial Crimes 379<br/><br/>13 Cybercrime: Fraud in a Digital World 410<br/><br/>14 Antifraud and Compliance Efforts: Ethics, Prevention, and Deterrence 433<br/><br/>Section v Litigation Advisory Services and Remediation 457<br/><br/>15 Consulting, Litigation Support, and Expert Witnessing: Damages, Valuations, and Other Engagements 459<br/><br/>16 Remediation and Litigation Advisory Services 518<br/><br/>Glossary 595<br/><br/>Index 599 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"What's New in the Third Edition, We are excited to present the Third edition for Forensic Accounting and Fraud Examination and appreciate the hard work of our associates at Wiley who helped make this possible. What is most exciting are the changes we've incorporated. Each chapter was carefully edited and rewritten to incorporate the most recent best practices from the practitioner community. We've updated all the research based on the ACFE's 2022 Report to the Nations. We included extensive examples in each chapter to connect the theory to real-world FAFE tools and techniques. We provided new case illustrations that walk readers step-by-step through evidentiary details to draw defensible conclusions. The end-of-chapter student assignments have been completely rebuilt and dramatically expanded"-- |
| Assigning source |
Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Fraud investigation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Forensic accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Fraud |
| General subdivision |
Prevention. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Riley, Richard, |
| Dates associated with a name |
1962 April 18- |
| Relator term |
author. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
BOOK |