Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books



EDITED BY DR. JOSEPH T. WELLS, CFE, CPA


Description

It might seem that accounting fraud only occurs at mega-companies such as Enron, Tyco, and WorldCom, but as Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books reveals, that is entirely inaccurate. Edited by Dr. Joseph T. Wells, CFE, CPA — founder and chairman of the Association of Certified Fraud Examiners (ACFE)—this eye-opening casebook exposes you to the shady world of financial statement fraud—and its occurrence within companies of all shapes and size. 

The Financial Statement Fraud Casebook presents the collected insights of some of the most experienced fraud examiners around the world. Handpicked and edited by Joseph Wells, the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) — the world's leading anti-fraud organization — this collection of revealing case studies sheds new light into the dark corners of financial statement fraud.




Product Details

COPYRIGHT 2011
ISBN 978-0-470-93441-8
Hardcover, 360 PAGES
JOHN WILEY & SONS PUBLISHING

Table of Contents:


  • Preface 
  • Chapter 1: Keep On Trucking 1 (Ralph Wilson)
  • Chapter 2: Too Good to Be True? 13 (Carolyn Conn)
  • Chapter 3: Trust Us . . . We Wouldn’t Lie to You 25 (Stephen Pedneault)
  • Chapter 4: Rotten from the Core 35 (Paul Pocalyko and Colleen Vallen)
  • Chapter 5: The Broken Trust 45 (Aaron Lau)
  • Chapter 6: The Perfect Family Business 57 (Alejandro Morales)
  • Chapter 7: Auditor’s Loyalty 67 (Jyoti Khetarpal)
  • Chapter 8: Easy Come, Easy Go 75 (Brad Mroski)
  • Chapter 9: Organized Crime Is Not Just for the Usual Suspects 83 (David Shapiro)
  • Chapter 10: The Spinster and the Investment 95 (Eric Sumners)
  • Chapter 11: This Might Sound Familiar... 103 (James M. Brown)
  • Chapter 12: Pulling the Strings 113 (Jay Dawdy)
  • Chapter 13: A Tale of Two Books 123 (John Beard)
  • Chapter 14: The Family Man Behind Bars 131 (Antonio Ivan Aguirre)
  • Chapter 15: Net Capital Requirements 141 (Kevin G. Breard)
  • Chapter 16: Delaying the Inevitable 149 (JoLynn Runolfson)
  • Chapter 17: Power and Corruption in the Publishing Industry 159 (Kenneth Biddick)
  • Chapter 18: It Starts and Ends at the Top 169 (Kimiharu Chatani)
  • Chapter 19: The Triple-Three 177 (Leonard Rang’ala Lari)
  • Chapter 20: What Is 1 þ 1? What Do You Want It to Be? 187 (Robert Barr)
  • Chapter 21: Take Two 197 (Matthias Kopetzky)
  • Chapter 22: Wade’s WMD 207 (Michael Spindler)
  • Chapter 23: Fraud Under the Sun 217 (Oscar Hernández Hernández)
  • Chapter 24: Franklin County Contractors: A Case of Concealed Liabilities 227 (Patricia A. Patrick)
  • Chapter 25: The Fall Man 237 (Nearchos A. Ioannou)
  • Chapter 26: The Happy Life 245 (Tamer Fouad Gheith)
  • Chapter 27: A Very Merry Fraud 255 (Clive Tomes)
  • Chapter 28: Missing Ingots 265 (Prabhat Kumar)
  • Chapter 29: When Silver Spoons Are Not Enough 273 (Walter Pagano and Deborah Kovalik)
  • Chapter 30: Sales Commission and Fraud Perpetration 283 (Tarek El S.M. El Meaddawy)
  • Chapter 31: Like Two Sides of the Same Coin 291 (Patrick Wellens)
  • Chapter 32: A President Illuminated 301 (Theodore G. Phelps and Cindy Park)
  • Chapter 33: Trouble in Tallahassee 313 (Dr. Tim Naddy)
  • Glossary 
  • Index