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cooking the books
baking the ledgers
With this insider's look at financial statement fraud, Financial Statement Fraud Casebook presents firsthand accounts—some from accountants, some from auditors, all members of the Association of Certified ...
cooking the books
baking the ledgers
With this insider's look at financial statement fraud, Financial Statement Fraud Casebook presents firsthand accounts—some from accountants, some from auditors, all members of the Association of Certified Fraud Examiners (ACFE), the world's largest anti-fraud organization—of how financial statement fraud was first suspected, then investigated, then finally exposed in organizations of every kind and size.
With cases hand-picked and edited by Dr. Joseph T. Wells, the founder and Chairman of the ACFE and author of Corporate Fraud Handbook, this collection of revealing case studies sheds clear insights into the dark corners of financial statement fraud and is essential for those charged with the responsibility of fraud prevention within their organizations.
Praise for Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books
"A must-read for anyone who needs another reason to realize how important 'tone at the top' is. This is a well written book full of great case studies. Each case lays out the facts and lists the recommendations to help prevent the same fraud from reoccurring in the future. The importance of being proactive in implementing sound internal controls is shown in each case."
—Bryan L. Hines, CPA, CFE
"This book reminds me of Sherlock Holmes and Agatha Christie stories, which once you start, it's almost impossible to put down without reading the whole book. A good case book which challenges your belief that you have seen it all."
—Charanjeet Singh Bhatia, CFE
"If we have learned anything from the past, it is that you cannot legislate ethics. These case studies remind us that the fraud triangle still applies. Good controls are only of value if well conceived. Part of good controls is independent verification that they are not being circumvented."
—Philip C. Levi, CFE, FCA, CPA/CFF, CA-IFA
Chapter 1 Keep On Trucking (Ralph Wilson).
Chapter 2 Too Good to Be True? (Carolyn Conn).
Chapter 3 Trust Us . . . We Wouldn’t Lie to You (Stephen Pedneault).
Chapter 4 Rotten from the Core (Paul Pocalyko and Colleen Vallen).
Chapter 5 The Broken Trust (Aaron Lau).
Chapter 6 The Perfect Family Business (Alejandro Morales).
Chapter 7 Auditor’s Loyalty (Jyoti Khetarpal).
Chapter 8 Easy Come, Easy Go (Brad Mroski).
Chapter 9 Organized Crime Is Not Just for the Usual Suspects (David Shapiro).
Chapter 10 The Spinster and the Investment (Eric Sumners).
Chapter 11 This Might Sound Familiar . . . (James M. Brown).
Chapter 12 Pulling the Strings (Jay Dawdy).
Chapter 13 A Tale of Two Books (John Beard).
Chapter 14 The Family Man Behind Bars (Antonio Ivan Aguirre).
Chapter 15 Net Capital Requirements (Kevin G. Breard).
Chapter 16 Delaying the Inevitable (JoLynn Runolfson).
Chapter 17 Power and Corruption in the Publishing Industry (Kenneth Biddick).
Chapter 18 It Starts and Ends at the Top (Kimiharu Chatani).
Chapter 19 The Triple-Three (Leonard Rang’ala Lari).
Chapter 20 What Is 1+ 1? What Do You Want It to Be? (Robert Barr).
Chapter 21 Take Two (Matthias Kopetzky).
Chapter 22 Wade’s WMD (Michael Spindler).
Chapter 23 Fraud Under the Sun (Oscar Hernandez Hernandez).
Chapter 24 Franklin County Contractors: A Case of Concealed Liabilities (Patricia A. Patrick).
Chapter 25 The Fall Man (Nearchos A. Ioannou).
Chapter 26 The Happy Life (Tamer Fouad Gheith).
Chapter 27 A Very Merry Fraud (Clive Tomes).
Chapter 28 Missing Ingots (Prabhat Kumar).
Chapter 29 When Silver Spoons Are Not Enough (Walter Pagano and Deborah Kovalik).
Chapter 30 Sales Commission and Fraud Perpetration (Tarek El S.M. El Meaddawy).
Chapter 31 Like Two Sides of the Same Coin (Patrick Wellens).
Chapter 32 A President Illuminated (Theodore G. Phelps and Cindy Park).
Chapter 33 Trouble in Tallahassee (Dr. Tim Naddy).