Case Studies in Forensic Accounting and Fraud Auditing

by D. Larry Crumbley, Wilson Lagraize, Christopher E. Peters

The Forensic and Investigative Accounting Casebook is a collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States. Each (1) lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations; (2) provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure; (3) is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and (4) includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why.

342 pages, Paperback

First published December 18, 2015