Fraud Examination - 4th edition

W. Steve Albrecht
W. Steve Albrecht is the Andersen Alumni Professor of Accountancy in the Marriott School of Management at Brigham Young University. He has done extensive research on business fraud and ethics, resulting in the publication of more than 100 articles in professional and academic journals, several awards, and having one of the Association of Certified Fraud Examiners headquarters named after him. He received a bachelor's degree in accounting from BYU and MBA and PhD degrees from the University of Wisconsin. He is a Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner. Dr. Albrecht has consulted with numerous organizations, including Fortune 500 companies, major financial institutions, the United Nations, FBI, and other organizations, and has been an expert witness in over 35 major fraud cases.

Chad O. Albrecht
Chad O. Albrecht, assistant professor at Utah State University, received his Ph.D. from ESADE Business School in Barcelona, Spain, and currently teaches forensic accounting and ethics. His research focuses on international fraud and corruption from a humanistic perspective. His research articles have appeared in numerous journals and have been quoted in multiple news outlets. Previous to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal. He currently serves as associate editor of Cross Cultural Management: An International Journal, a peer-review journal by Emerald Publishing.

Conan C. Albrecht
Conan C. Albrecht, associate professor of Information Systems at Brigham Young University teaches enterprise development, middleware, and business programming. Albrecht researches computer-based fraud detection techniques, e-commerce platforms, and online group dynamics. He has published several articles on fraud detection and information theory in numerous academic and professional outlets. He is currently developing an open source framework for computer-based fraud detection. The core of this research is detectlets, which encodes background and detection information for specific fraud schemes. He hopes the system will eventually serve as the foundation of a large, online repository of detectlets about all types of fraud in the next few years.

Mark F. Zimbelman
Mark F. Zimbelman is an accounting professor and Selvoy J. Boyer Fellow at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals and has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his Ph.D. he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud, and embezzlement.

Part I: INTRODUCTION TO FRAUD.
1. The Nature of Fraud.
2. Who Commits Fraud and Why.
3. Fighting Fraud: An Overview.
Part II: FRAUD PREVENTION.
4. Preventing Fraud.
Part III: FRAUD DETECTION.
5. Recognizing the Symptoms of Fraud.
6. Data-Driven Fraud Detection
Part IV: FRAUD INVESTIGATION.
7. Investigating Theft Acts.
8. Investigating Concealment.
9. Conversion Investigation Methods.
10. Inquiry Methods and Fraud Reports.
Part V: MANAGEMENT FRAUD.
11. Financial Statement Fraud.
12. Revenue- and Inventory-Related Financial Statement Frauds.
13. Liability, Asset, and Inadequate Disclosure Frauds.
Part VI: OTHER TYPES OF FRAUD.
14. Fraud Against Organizations.
15. Consumer Fraud.
16. Bankruptcy, Divorce, and Tax Fraud.
17. e-Commerce Fraud.
Part VII: RESOLUTION OF FRAUD.
18. Legal Follow-Up.
Appendix.
Bibliography.
Glossary.