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

by Wells, Joseph T.

• ISBN13: 9780470934418
• ISBN10: 0470934417
• Edition: 1st
• Format: Hardcover
• Copyright: 2011-06-07
• Publisher: Wiley

Summary

A comprehensive look at financial statement fraud from the experts who actually investigated themThis collection of revealing case studies sheds clear insights into the dark corners of financial statement fraud. Includes cases submitted by fraud examiners across industries and throughout the world Fascinating cases hand-picked and edited by Joseph T. Wells, the founder and Chairman of the world's leading anti-fraud organization the Association of Certified Fraud Examiners (ACFE) and author of Corporate Fraud Handbook Outlines how each fraud was engineered, how it was investigated and how the perpetrators were brought to justiceProviding an insider's look at fraud, Financial Statement Fraud Casebook illuminates the combination of timing, teamwork and vision necessary to understand financial statement fraud and prevent it from happening in the first place.

Author Biography

Dr. Joseph T. Wells, CPA, CFE, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a former adjunct professor of fraud examination at the University of Texas at Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both Internal Auditor and the Journal of Accountancy magazines, and is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Dr. Wells has been inducted into the American Institute of CPAs Business and Industry Hall of Fame and named to Accounting Today's list of top 100 most influential people for nine years in a row.

Table of Contents

Preface	p. xi
Keep On Trucking	p. 1
Too Good to Be True?	p. 13
Trust Us … We Wouldn't Lie to You	p. 25
Rotten from the Core	p. 35
The Broken Trust	p. 45
The Perfect Family Business	p. 57
Auditor's Loyalty	p. 67
Easy Come, Easy Go	p. 75
Organized Crime Is Not Just for the Usual Suspects	p. 83
The Spinster and the Investment	p. 95
This Might Sound Familiar…	p. 103
Pulling the Strings	p. 113
A Tale of Two Books	p. 123
The Family Man Behind Bars	p. 131
Net Capital Requirements	p. 141
Delaying the Inevitable	p. 149
Power and Corruption in the Publishing Industry	p. 159
It Starts and Ends at the Top	p. 169
The Triple-Three	p. 177
What Is 1 + 1? What Do You Want It to Be?	p. 187
Take Two	p. 197
Wade's WMD	p. 207
Fraud Under the Sun	p. 217
Franklin County Contractors: A Case of Concealed Liabilities	p. 227
The Fall Man	p. 237
The Happy Life	p. 245
A Very Merry Fraud	p. 255
Missing Ingots	p. 265
When Silver Spoons Are Not Enough	p. 273
Sales Commission and Fraud Perpetration	p. 283
Like Two Sides of the Same Coin	p. 291
A President Illuminated	p. 301
Trouble in Tallahassee	p. 313
Glossary	p. 325
Index	p. 329
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