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Fraud Examination, by W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, Mark F. Zimbelman
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Equip your students to identify, detect, investigate, and prevent financial fraud with Albrecht/Albrecht/Albrecht/Zimbelman's leading FRAUD EXAMINATION 5E. This popular text closely examines the nature of fraud using memorable business examples and captivating cases of actual fraud, including recent developments in ebusiness fraud. Students explore how technology is used for fraud and how it can also be used effectively to detect fraud. Students also examine today's legal options for victims of fraud. Significant discussion on forensic analysis expands students' understanding of the field, while new examples, problems and exercises reinforce concepts with meaningful practical application. Proven learning features help students focus on the most important information in fraud today as they prepare to make a difference in business.
- Sales Rank: #8018 in Books
- Published on: 2015-01-01
- Original language: English
- Number of items: 1
- Dimensions: 10.25" h x 8.50" w x 1.25" l, .0 pounds
- Binding: Hardcover
- 696 pages
About the Author
W. Steve Albrecht is the Andersen Alumni Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor's degree in accounting from BYU and MBA and PhD degrees from the University of Wisconsin. He is a Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner.
Dr. Chad O. Albrecht, assistant professor at Utah State University, received his PhD from ESADE Business School in Barcelona, Spain, and currently teaches forensic accounting and ethics. His research focuses on international fraud and corruption from a humanistic perspective. His research articles have appeared in numerous journals and have been quoted in multiple news outlets. Previous to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal. He currently serves as associate editor of Cross Cultural Management: An International Journal, a peer-review journal by Emerald Publishing.
Dr. Conan C. Albrecht, associate professor of Information Systems at Brigham Young University, teaches enterprise development, middleware, and business programming. Dr. Albrecht researches computer-based fraud detection techniques, e-commerce platforms, and online group dynamics. He has published several articles on fraud detection and information theory in numerous academic and professional outlets. He is currently developing an open source framework for computer-based fraud detection. The core of this research is detectlets, which encode background and detection information for specific fraud schemes. He hopes the system will eventually serve as the foundation of a large, online repository of detectlets about all types of fraud in the next few years.
Dr. Mark F. Zimbelman is an accounting professor and Selvoy J. Boyer Fellow at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals and he has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his PhD he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud, and embezzlement.
Most helpful customer reviews
7 of 7 people found the following review helpful.
Great book for students in accounting.
By Virgilio
As soon as I started reading this book, I had no problems keeping up with the assigned readings in my class. The examples of what people will do to decieve others and themselves are gut wrenching, but give a true picture of what people do. This book has made me consider specializing in fraud.
5 of 5 people found the following review helpful.
Student friendly and well-written
By Special K
This book is a very thorough and well-written introduction to the field of fraud examination. Authors' lucid and easy-to-read style with plenty of fraud story examples is helpful to digest complex concepts such as financial statement frauds and e-commerce frauds. Chapter sizes are carefully kept small. Quizzes and case studies are also well-thought out.
Some reviews on Amazon don't do this book a justice. Overall a comprehensive text book in the area of Fraud examination. For curious and interested in this field, I also recommend Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports, Second Edition.
2 of 2 people found the following review helpful.
Pretty Decent
By D.L.C
The book is relatively well written with easily understood concepts. The massive amount of examples are tremendously helpful in bridging the gap between theoretical academics and real life fraud as well as making the reader think about fraud in different ways. For example, one case is about a normal inventory audit, except that the company was trying to pull a fast one by overstating their inventory. What the auditors did was to check the weight and size of the inventory that was on the books and compare it to the warehouse size and capacity of their forklifts. The two did not match as the warehouse was too small to fit all of the inventory and the weights of the products were far in excess of what a forklift could lift.
The main issue and this was already brought up was redundancy. The book tends to do through out the book. I haven't quite figured it out if its meant to reinforce specific concepts or if their editor was just incompetent.
The book is still useful for those who haven't taken audit and useful for those who have as it either lays some knowledge for audit courses or reinforces audit knowledge.
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