Forensic Analytics. Methods and Techniques for Forensic Accounting Investigations

Praise for the Fourth Edition of Fraud Auditing and Forensic Accounting «Tommie and Aaron Singleton have made important updates to a book I personally rely very heavily upon: Fraud Auditing and Forensic Accounting (FAFA). In the newest edition, they take difficult topics and explain them in straightforward actionable language. All my students benefitted from reading the third edition of the FAFA to better understand the issues and area of fraud and forensic accounting. With their singular focus on understandability and practicality, this Fourth Edition of the book makes a very important contribution for academics, researchers, practitioners, and students. Bravo!»—Dr. Timothy A. Pearson, Director, Division of Accounting, West Virginia University, Executive Director, Institute for Fraud Prevention «Finally someone has written a book that combines fraud examination and forensic accounting. The authors have clearly explained both in their earlier edition and now they have enhanced the first with additional materials. The order in which the material is presented is easy to grasp and logically follows the 'typical' fraud examination from the awareness that something is wrong to the court case. The explanatory materials presented aid this effort by being both well placed within the book and relevant to the narrative.» —Dr. Douglas E. Ziegenfuss, Chair and Professor, Department of Accounting, Old Dominion University «Fraud Auditing and Forensic Accounting is a masterful compilation of the concepts found in this field. The organization of the text with the incorporation of actual cases, facts, and figures provides a logical and comprehensive basis for learning the intricacies of fraud examination and forensic accounting. The authors successfully blend the necessary basics with advanced principles in a manner that makes the book an outstanding resource for students and professionals alike.»—Ralph Q. Summerford, President of Forensic/Strategic Solutions, PC

Get the latest tools in fraud auditing and get rid of fraud in your organization With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. Fraud Auditing and Forensic Accounting, Third Edition shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered. This authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it. This new edition will enable you to: Recognize the characteristics of organizations in which fraud is likely to occur Detect and deter accounting fraud, using the most recently developed techniques Conduct an efficient, systematic fraud investigation Use the latest methods for documenting fraud and preparing evidence-and much more PRAISE FOR Fraud Auditing and Forensic Accounting, Third Edition «An excellent primer for developing and implementing an antifraud program as part of a SOX 404, fraud prevention and detection process. A clear and concise history of fraud and the methods needed to deter it now and for the future. It is like having a professor on call and in your office when you need one. Well written with easy-to-understand definitions and examples, this is a must-read for anyone who is putting a financial investigation unit in place.» —George Mullins, CFE, HealthSouthInternal Audit Manager and Project Manager, Antifraud Program «The book is an excellent anti-fraud resource for those professionals charged with the responsibility of detecting, investigating, and preventing fraud. I also highly recommend it to educators as a prospective textbook for a semester-long course in macro fraud examination.» —Thomas Buckhoff, PhD, CPA, CFE, Associate Professor of Forensic Accounting, Georgia Southern University, and Principal, FraudWise, LLC «This book, better than any other in print, hits the subject areas I cover in my fraud examination and forensic accounting class. The authors have done a great job of presenting complicated terms and techniques in a manner for students to understand. I particularly like the presentation of a fraud's endgame, namely the court case that recovers assets and puts these creeps in jail.» —Douglas E. Ziegenfuss, Professor and Chair, Department of Accounting,Old Dominion University

Fully revised, the proven primer on forensic accounting with all-new cases A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud. Updated with new cases and new material on technology tools in forensic accounting Covers the core accounting, investigative, and legal aspects of forensic accounting for professionals new to the field Covers investigative and legal issues along with accounting schemes Written by a team of recognized experts in the field of forensic accounting, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is essential reading for accountants and investigators requiring the most up-to-date methods in dealing with financial fraud within their organizations.

The book will be an open learning / distance learning text in the Analytical Techniques for the Sciences (AnTS) covering analytical techniques used in forensic science. No prior knowledge of the analytical techniques will be required by the reader. An introductory chapter will provide an overview of the science of the materials used as forensic evidence. Each of the following chapters will describe the techniques used in forensic analysis. The theory, instrumentation and sampling techniques will be explained and examples of the application of each technique to particular forensic samples will be provided. The reader will be able to assess their understanding with the use of regular self assessment questions and discussion questions throughout the book. The user of the book will be able to apply their understanding to the application of specific techniques to particular analyses encountered in their professional life.

A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lower digits, so much so that nearly one-half of all numbers are expected to start with the digits 1 or 2. These patterns were originally discovered by physicist Frank Benford in the early 1930s, and have since been found to apply to all tabulated data. Mark J. Nigrini has been a pioneer in applying Benford's Law to auditing and forensic accounting, even before his groundbreaking 1999 Journal of Accountancy article introducing this useful tool to the accounting world. In Benford's Law, Nigrini shows the widespread applicability of Benford's Law and its practical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election data Includes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasion Covers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and more Examines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention Benford's Law has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. The companion website adds additional information and resources.

The only professional resource to focus exclusively on research methods in forensic psychology With specific advice on topics of particular importance to forensic specialists, Research Methods in Forensic Psychology presents state-of-the-discipline summaries of the issues that relate to psychology and law research. Edited by renowned experts in the field, this resource features contributions by leading scholars in forensic psychology and law, with discussion of relevant topics such as: Meta-analysis Jury decision making Internet-based data collection Legal research techniques for the social scientist Offender treatment Competence to stand trial Criminal profiling False confessions and interrogations Trial-related psycho-legal issues Accuracy of eyewitnesses and children Violence risk assessment This comprehensive guide is designed for a wide range of scholars and legal professionals, presenting a succinct overview of the field of psychology and law as viewed by some of the world's foremost experts.

Forensic Reports & Testimony: A Guide to Effective Communication for Psychologists and Psychiatrists provides a roadmap for the mental health professional who wants to provide consistently accurate, defensible, and useful reports and testimony to the legal system. Authors Randy K. Otto, Richart L. DeMier, and Marcus Boccaccini, recognized experts in the field, cover all aspects of the process, including preparing affidavits and reports, preparing for depositions, and testifying. Every written or spoken communication for the courts must be clear and precise, and distinguish between facts, inferences, and opinions. This book uniquely: •Shows the critical differences between forensic psychological reports and the clinical reports psychologists and psychiatrists are accustomed to writing •Includes and explains important maxims of forensic report writing, including separating facts from inferences, focusing on offering expert opinions, explaining why you think what you think, and connecting the dots between facts and conclusions •Provides numerous examples of experts’ testimony, affidavits, reports-with commentary and critiques Expert forensic work deserves to be presented in a clear, precise, and understandable way so that it is useful to attorneys, judges, and juries. Forensic Reports & Testimony provides the guidelines and models forensic psychologists and forensic psychiatrists need to make that happen.

Praise for Forensic Psychology and Law «In Forensic Psychology and Law, three internationally known experts provide exceptional coverage of a wide array of topics that address both the clinical applications of forensic psychology and the role of psychological science in understanding and evaluating legal assumptions and processes.» —Norman Poythress, PhD, Research Director and Professor, Louis de la Parte Florida Mental Health Institute, Dept. of Mental Health Law and Policy «Forensic Psychology and Law is a major contribution to the teaching of law and psychology. Roesch, Zapf, and Hart offer a timely, comprehensive, and succinct overview of the field that will offer widespread appeal to those interested in this vibrant and growing area. Outstanding.» —Kirk Heilbrun, PhD, Professor and Head, Department of Psychology, Drexel University «In this volume, three noted experts have managed to capture the basic elements of forensic psychology. It is clearly written, well organized, and provides real world examples to hold the interest of any reader. While clarifying complex issues, the authors also present a very balanced discussion of a number of the most hotly debated topics.» —Mary Alice Conroy, PhD, ABPP, Psychological Services Center, Sam Houston State University A Comprehensive, Up-to-Date Discussion of the Interface Between Forensic Psychology and Law Forensic Psychology and Law covers the latest theory, research, and practice in the field and provides thought-provoking discussion of topics with chapters on: Forensic assessment in criminal and civil domains Eyewitness identification Police investigations, interrogations, and confessions Correctional psychology Psychology, law, and public policy Ethics and professional issues

A comprehensive and innovative guide to teaching, learning and assessment in forensic science education and practitioner training Includes student exercises for mock crime scene and disaster scenarios Addresses innovative teaching methods including apps and e-gaming Discusses existing and proposed teaching methods

Introduces forensic psychology to students and professionals who want to better understand psychology’s expanding influence on the study of law, crime and criminality Forensic psychology is a constantly growing discipline, both in terms of student interest and as a profession for graduates. This book highlights the often sizeable gap between media myths surrounding forensic practice and reality. Editors Graham Davies and Anthony Beech present an exciting and broad range of topics within the field, including detailed treatments of the causes of crime, investigative methods, the trial process, and interventions with different types of offenders and offences. Forensic Psychology: Crime, Justice, Law, Interventions, Third Edition covers every aspect of forensic psychology—from understanding criminal behaviour, to applying psychological theory to criminal investigation, analysing the legal process and the treatment of witnesses and offenders. Each chapter has been thoroughly revised and updated with the latest findings. The book also includes two entirely new chapters—one on psychopathy and crime, the other on female offenders. Drawing on a wealth of experience from leading researchers and practitioners, this new edition will interest and enthuse today’s generation of students. All chapters thoroughly revised and updated Features two brand new chapters Supplemented by additional online resource materials, including related links, multiple choice questions, and PowerPoint slides Authored by a wide-range of experienced forensic psychology professionals Forensic Psychology, Third Edition is essential reading for undergraduates’ first encounter with the subject area and is an excellent introduction for more specialised postgraduate courses.