Books and Manuals


This text seeks to provide comprehensive coverage of forensic accounting through a wide range of topics relevant to many students regardless of their major, concentration, or level of studies. The chapters are organized into three parts.

  • Part I deals with topics primarily relevant to the forensic accounting environment.
  • Part II deals with Forensic Accounting Tools and Techniques.
  • Part III deals with specific Forensic Accounting Applications.


Chapter 1 Introduction to Forensic Accounting

  • What Is Forensic Accounting?
  • The Forensic Accountant
  • Opportunities in Forensic Accounting
  • Forensic Accounting Organizations
  • Organization of This Book

Chapter 2 The Forensic Accounting Legal Environment

  • Roadmap to the Legal System
  • Civil and Criminal Procedures
  • Common-Law Crimes
  • Federal Financial Crimes: The United States Code and Acts of Congress

Chapter 3 The Sarbanes-Oxley Act of 2002

  • Introduction
  • Overview, Enforcement, and Rules and Regulations
  • The Sarbanes-Oxley Act
  • Sarbanes-Oxley Compliance
  • SOX 404 Compliance with Small Public Companies

Chapter 4 Forensic Science and Information Technology

  • Forensic Science
  • Computer Forensics
  • Law Enforcement Databases and Networks

Chapter 5 Information Security

  • Information Security Management System (ISMS)
  • International Standards Organization Series 27000 Relating to Information Security
  • IT Security Assurance
  • Applied Security Controls

Chapter 6 Forensic Auditing and Investigation

  • Financial Statement Fraud
  • Performance of Analytical Procedures to Identify Fraud
  • Forensic Investigation
  • Interview and Interrogation

Chapter 7 Financial Statement Fraud

  • Introduction to Financial Statement Fraud
  • Financial Statement Fraud, the Stock Market, and Insider Trading
  • Prevention of Financial Statement Fraud
  • Management Discretion, Earnings Management, and Earnings Manipulation
  • Cases of Financial Statement Fraud and Manipulation

Chapter 8 Employee, Vendor, and Other Fraud against the Organization

  • The Fraud Problem in Perspective
  • Employee Fraud Schemes
  • The Audit Processes in Detecting and Preventing Employee Fraud
  • Vendor Fraud
  • Frauds from Customers and Competitors
  • Employee Fraud Methods in Electronic Accounting Information Systems

Chapter 9 Tax Fraud

  • Overview of Tax Fraud
  • Tax Practitioners and the IRS
  • Principal Tax Evasion Crimes
  • Civil Tax Fraud
  • Statute of Limitation
  • Methods of Proof
  • Tax Protesters

Chapter 10 Bankruptcy, Divorce, and Identity Theft

  • Bankruptcy Fraud
  • Divorce Fraud
  • Identity Theft

Chapter 11 Organized Crime and Terrorism Investigations

  • Organized Crime
  • Terrorism
  • Money Laundering

Chapter 12 Business Valuation

  • Financial Asset Valuation
  • Relevant Professional Organizations
  • Basic Valuation Theory
  • The Process of Valuing a Business
  • Valuation Methods

Chapter 13 Dispute Resolution and Litigation Services

  • Introduction
  • Alternative Dispute Resolution
  • Applications of Alternative Dispute Resolution
  • Corporate ADR Programs
  • Expert Consulting and Testimony
  • Expert Witnesses
  • Cases