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Managing Client Emotions in Forensic Accounting and Fraud Investigation

Managing Client Emotions in Forensic Accounting and Fraud Investigation

作者： Stephen Pedneault
出版商： John Wiley & Sons
ISBN: 9781119471493
出版时间 August 2021
规格： Hardback , 208 pages
适应领域： International ? 免责申明：
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Manage client emotions in forensic accounting and fraud investigations

While many resources exist that outline the primary functional aspects of conducting a forensic accounting or fraud investigation, this book is the first of its kind in addressing the significance of client emotions during investigations and how important the management of those emotions is to the investigation as a whole. Forensic accounting expert Stephen Pedneault has nearly 30 years of experience conducting such fraud investigations, and has become an expert in this form of holistic engagement management. In this comprehensive resource, Pedneault shares his real-world experiences to help the reader understand exactly what role client emotions can play in a fraud investigation, and how to acknowledge and address the emotions of all parties right from the start.

Included in the book are pragmatic strategies for managing emotions throughout an engagement, starting with the initial client meeting. Readers will also learn how to develop their own personal approach to managing individuals’ emotions throughout an investigation, which has proven to be much more effective than ignoring or underestimating the role that emotions can play. The book:
- Is the first resource specifically addressing client emotions in fraud investigations
- Includes tips for dealing with emotions and managing expectations from the initial meeting
- Prepares practitioners for future engagements with a new, unique perspective on managing emotions
- Helps fraud investigators and forensic accountants develop their own personal approaches to dealing with individuals and their emotions
For accountants, auditors, fraud investigators, and others in the field, this complete, groundbreaking resource is the quintessential guide to managing client emotions in forensic accounting and fraud investigations.
Preface ix

Acknowledgements xi

About the Author xiii

Introduction 1

PART I: WHY ADDRESS CLIENT EMOTIONS? 3

Chapter 1: Encountering Client Emotions 5

Chapter 2: Choose to Address Client Emotions 17

Chapter 3: Complicating Factors 29

PART II: WHAT EMOTIONS WILL BE ENCOUNTERED? 49

Chapter 4: Identifying Client Emotions 51

Chapter 5: Identifying Client Emotions 71

Chapter 6: Identifying Client Emotions 87

Chapter 7: Suicide 109

Chapter 8: Stages of Grief and Magical Thinking 123

PART III: CLIENT EMOTIONS: STRATEGIES TOWARD SUCCESS 137

Chapter 9: Preparing for Client Emotions 139

Chapter 10: Managing Client Emotions 157

Chapter 11: Reacting to Client Emotions 169

Chapter 12: Final Thoughts 185
STEPHEN PEDNEAULT is Principal at Forensic Accounting Services, LLC, a public accounting firm specializing in fraud investigations, forensic accounting, employee embezzlement, and litigation support. He is Adjunct Professor of Forensic Accounting at the University of Connecticut School of Business. He is also a sought-after speaker on the subject of fraud investigation and forensic accounting.

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