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Product Description
Product Description
Grounded firmly in real-world practice, Forensic Accounting, 2nd Edition, provides the most comprehensive view of fraud investigation on the market. Where other books focus almost entirely on auditing and financial reporting, Hopwood includes a vast range of civil and criminal accounting fraud and related activities, from false business valuations and employer fraud to information security and counter-terrorism.
The author team's experience in fraud investigation lends the book a real-world perspective unmatched by any other textbook.
About the Author
William S. Hopwood is Professor of Accounting at Florida Atlantic University. He earned his master’s and doctoral degrees in Accounting at the University of Florida.
Jay J. Leiner is Adjunct Professor in the Forensic Accounting Master’s Program at Florida Atlantic University. He is also in charge of the Economic Crime Unit in the Broward County Sheriff ’s Office and Team Leader of the Broward County Sheriff ’s Office Hostage Barricade Team.
George R. Young is Associate Professor at Florida Atlantic University and a Certified Public Accountant in the State of Illinois, where he practiced public accounting for nine years before entering academia.
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2 of 2 people found the following review helpful
Covers all aspects of accounting fraud, money laundering, identity theft, and other issues related to Forensic Accounting...
15 Aug 2010
Format:Hardcover
Three members of the accounting faculty from Florida Atlantic University (FAU) -- which offers a Master's program in Forensic Accounting -- have teamed-up to offer this comprehensive text of forensic accounting useful for those majoring in accounting as well as non-accounting majors. Two are academics -- Hopwood (Ph.D. University of Florida) and Young (Ph.d. University of Texas) -- while the third, Leiner, has 25-years of law enforcement experience. Leiner is presently an adjunct professor at FAU and Head of the Economic Crime Unit for the Broward County Sheriffs's Department in Fort Lauderdale, Florida.
The book is divided into three sections --
Part I focuses on the accounting and legal fundamentals relevant to forensic accounting -- legal procedures often ignored in business law courses, uses of accounting information systems and auditing procedures, and then closes with a discussion of the Sarbanes-Oxley Act.
Part II deals with the appropriate tools and techniques of forensic/accounting science with a focus on security theory as they relate to accounting investigations and published national and international standards.
Part III covers practice areas as they relate to forensic accounting -- eg. types of fraud (financial statement, vendor- employee, tax, and identity theft); organized crime, terrorism and money laundering as well as business valuation and dispute resolution.
The authors suggest three possible approaches to using the text: 1. a "Comprehensive" focus where instructors can cover almost all the chapters of the text in one academic term (and can skip the auditing and accounting systems chapters if students have completed prerequisites in these areas). 2. A "Fraud and Auditing" focus that focuses more specifically on these areas. Or, 3. "Because the chapters are self-contained and modular, the instructor can select any desired set of chapters to meet particular course needs."
Each chapter is preceded by "Chapter Learning Objectives" and usually followed by a "Glossary," "Discussion Questions" and sometimes "Cases." The text is clearly written and is broken-up by headings, diagrams and insets. I do wish, however, that the authors had personalized it a bit more through the insertion of photographs of people and places.
Recommended for students and readers interested in all the various aspects of accounting fraud and related criminal activity.
R. Neil Scott, MLS/MBA
Middle Tennessee State University
The book is divided into three sections --
Part I focuses on the accounting and legal fundamentals relevant to forensic accounting -- legal procedures often ignored in business law courses, uses of accounting information systems and auditing procedures, and then closes with a discussion of the Sarbanes-Oxley Act.
Part II deals with the appropriate tools and techniques of forensic/accounting science with a focus on security theory as they relate to accounting investigations and published national and international standards.
Part III covers practice areas as they relate to forensic accounting -- eg. types of fraud (financial statement, vendor- employee, tax, and identity theft); organized crime, terrorism and money laundering as well as business valuation and dispute resolution.
The authors suggest three possible approaches to using the text: 1. a "Comprehensive" focus where instructors can cover almost all the chapters of the text in one academic term (and can skip the auditing and accounting systems chapters if students have completed prerequisites in these areas). 2. A "Fraud and Auditing" focus that focuses more specifically on these areas. Or, 3. "Because the chapters are self-contained and modular, the instructor can select any desired set of chapters to meet particular course needs."
Each chapter is preceded by "Chapter Learning Objectives" and usually followed by a "Glossary," "Discussion Questions" and sometimes "Cases." The text is clearly written and is broken-up by headings, diagrams and insets. I do wish, however, that the authors had personalized it a bit more through the insertion of photographs of people and places.
Recommended for students and readers interested in all the various aspects of accounting fraud and related criminal activity.
R. Neil Scott, MLS/MBA
Middle Tennessee State University
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