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Case Studies in Forensic Accounting and Fraud Auditing, 2nd Edition

Case Studies in Forensic Accounting and Fraud Auditing, 2nd Edition

作者： Professor D. Larry Crumbley; Wilson LaGraize CPA,CFF and Cr.FA; Christopher Peters CFE, MBA
出版商： CCH U.S.
ISBN: 9780808041931
出版时间 April 2016
规格： Paperback , 342 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

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Case Studies in Forensic Accounting and Fraud Auditing (2nd Edition) is a collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States.

Each case:
- lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations;
- provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure;
- is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and
- includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why.
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).

Wilson LaGraize, CPA, CFF, and Cr. FA is a partner in Kushner LaGraize, LLC in Metairie, Louisiana. A 1965 graduate from Louisiana State University, his background includes experience locally in tax preparation work for corporations, partnerships, individuals, and real estate investments, as well as audit experience in both private and governmental sectors. He is experienced in litigation support, forensics, reasonable compensation, personnel searches, business valuations, and other management consulting engagements. He is a member of the Society of Louisiana Certified Public Accountants, the American Institute of Certified Public Accountants, and American College of Forensic Examiners (ACFEI). He has been an expert witness on numerous occasions.

Christopher Peters, CFE, MBA is the founder of GPS Consultants, LLC which is a management consulting and forensic accounting firm focused on assisting clients with improving operations and solving organizational problems through forensic accounting, litigation support, and data analysis. Prior to starting GPS in May 2011, Peters was the Chief Financial Officer for one of the largest home remodeling companies in the United States. Prior to his CFO position, Peters worked for a regional CPA firm where he focused on advising clients with improving business operations and solving problems through forensic accounting, internal auditing, litigation support, and data analysis. Peters graduated from Louisiana State University (LSU) with a bachelor’s of science degree in Management & Entrepreneurship. As a graduate assistant while obtaining his Masters of Business Administration in Finance & Entrepreneurship from the LSU Flores MBA Program, Peters advised and assisted Louisiana small businesses and entrepreneurs with preparing business plans and financial projections used for raising capital to start and/ or grow their businesses. Peters is the President of the Baton Rouge Chapter of the Association of Certified Fraud Examiners.

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