000			03550cam a22004098i 4500
999			_c89352 _d89352
005			20250105095902.0
008			250105b ||||| |||| 00| 0 eng d
010			_a 2023027578
020			_a9781394200924 _q(paperback)
020			_z9781394200948 _q(adobe pdf)
020			_z9781394200900 _q(epub)
040			_aDLC _beng _erda _cDLC
041			_aeng
042			_apcc
050	0	0	_aHV8079.F7 _bK73 2024
082	0	0	_a363.25/963 _223/eng/20230811
100	1		_aKranacher, Mary-Jo, _d1952- _eauthor.
245	1	0	_aForensic accounting and fraud examination / _cMary-Jo Kranacher, MBA, CPA, CFE, CFF, Richard A. (Dick) Riley, Jr., CPA, PhD, CFE, CFF.
250			_aThird Edition.
263			_a2311
264		1	_aHoboken, NJ : _bWiley, _c[2023]
300			_apages cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
500			_aRevised edition of the authors' Forensic accounting and fraud examination, [2020]
500			_aIncludes index.
505	0		_aTable of Contents Preface xii About the Authors xiv Section i Introduction to Forensic Accounting and Fraud Examination 1 1 Core Foundation Related to Forensic Accounting and Fraud Examination 3 2 Who Commits Fraud and Why: The Profile and Psychology of the Fraudster 48 3 Legal, Regulatory, and Professional Environment 74 Section ii Fraud Schemes 109 4 Cash Receipt Schemes and Other Asset Misappropriations 111 5 Cash Disbursement Schemes 142 6 Corruption and the Human Factor 193 7 Financial Statement Fraud 217 Section iii Detection and Investigative Tools and Techniques 257 8 Fraud Detection: Red Flags and Targeted Risk Assessment 259 9 Evidence-Based Fraud Examinations 287 10 Effective Interviewing and Interrogation 323 11 Using Information Technology for Fraud Examination and Financial Forensics 354 Section iv Advanced Topics in Forensic Accounting and Fraud Examination 377 12 Complex Frauds and Financial Crimes 379 13 Cybercrime: Fraud in a Digital World 410 14 Antifraud and Compliance Efforts: Ethics, Prevention, and Deterrence 433 Section v Litigation Advisory Services and Remediation 457 15 Consulting, Litigation Support, and Expert Witnessing: Damages, Valuations, and Other Engagements 459 16 Remediation and Litigation Advisory Services 518 Glossary 595 Index 599
520			_a"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"-- _cProvided by publisher.
650		0	_aFraud investigation.
650		0	_aForensic accounting.
650		0	_aFraud _xPrevention.
700	1		_aRiley, Richard, _d1962 April 18- _eauthor.
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK