Help your students understand the growing significance of fraud in today's accounting world as the latest edition of this provocative text teaches students how to identify, detect, investigate, and prevent financial fraud. Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, Third Edition, closely examines the nature of fraud using memorable business examples and captivating actual fraud cases drawn from the first-hand experience of well-recognized fraud investigator and forensic accounting expert W. Steve Albrecht and the entire authorship team. Students examine the many types of fraud, including recent developments such as the unique, rapidly increasing e-business fraud. Students see both how technology is increasingly involved in fraud and how it can be used to detect fraud. This edition even addresses legal options for victims of fraud. Significant new discussion of forensic analysis expands students' understanding of the field, while a fresh, clean design increases readability and student appeal. New learning features and strong end-of-chapter exercises draw attention to the most important information and drive critical thinking. New ACL software, the foremost fraud software on the market, and instant access to Picalo, a specialized fraud analysis software created by Conan Albrecht, are now included with this edition for your convenience. Select chapter assignments in Chapter 6 integrated with the software provide students with important hands-on technology experience. Trust the current, complete coverage found in Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, Third Edition, to prepare your students for success in this exciting field of escalating importance.
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Editorial Reviews
Review
"It is very readable and interesting to students. Doesn't read like a dry manual as another commonly-used text does. It covers a lot of bases and is easy to select chapters from or modify the order in which the sections are covered."
"Comprehensive, thorough, practical, a useful tool, an easy read, professionally written and organized." --This text refers to an alternate Hardcover edition.
"Comprehensive, thorough, practical, a useful tool, an easy read, professionally written and organized." --This text refers to an alternate Hardcover edition.
About the Author
W. Steve Albrecht is the Associate Dean of the Marriott School of Management and Arthur Andersen Professor at Brigham Young University. Dr. Albrecht, a certified public accountant, certified internal auditor, and certified fraud examiner, came to BYU in 1977 after teaching at Stanford and at the University of Illinois. Earlier, he worked as a staff accountant for Deloitte & Touche. Prior to becoming associate dean of the Marriott School, Dr. Albrecht served for eight years as the director of the School of Accountancy and Information Systems at BYU. During that time, BYU’s undergraduate and graduate accounting programs were ranked 2nd and 3rd in the United States.Dr. Albrecht received a bachelor’s degree in accounting from Brigham Young University and his MBA and PhD degrees from the University of Wisconsin at Madison. He currently serves on the audit committees and boards of directors of three public and two private companies. Dr. Albrecht is married to the former LeAnn Christiansen, and they have six children and six grandchildren.
--This text refers to an out of print or unavailable edition of this title.
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Most Helpful Customer Reviews
4 of 4 people found the following review helpful:
5.0 out of 5 stars
Great book for students in accounting.,
By Virgilio (Laredo, TX) - See all my reviews
This review is from: Fraud Examination, Revised (Hardcover)
As soon as I started reading this book, I had no problems keeping up with the assigned readings in my class. The examples of what people will do to decieve others and themselves are gut wrenching, but give a true picture of what people do. This book has made me consider specializing in fraud.
3 of 3 people found the following review helpful:
4.0 out of 5 stars
Student friendly and well-written,
By
Amazon Verified Purchase(What's this?)
This review is from: Fraud Examination, Revised (Hardcover)
This book is a very thorough and well-written introduction to the field of fraud examination. Authors' lucid and easy-to-read style with plenty of fraud story examples is helpful to digest complex concepts such as financial statement frauds and e-commerce frauds. Chapter sizes are carefully kept small. Quizzes and case studies are also well-thought out.
Some reviews on Amazon don't do this book a justice. Overall a comprehensive text book in the area of Fraud examination. For curious and interested in this field, I also recommend Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports, Second Edition.
1 of 1 people found the following review helpful:
4.0 out of 5 stars
Pretty Decent,
By D.L.C (Honolulu, Hawaii) - See all my reviews
Amazon Verified Purchase(What's this?)
This review is from: Fraud Examination, Revised (Hardcover)
The book is relatively well written with easily understood concepts. The massive amount of examples are tremendously helpful in bridging the gap between theoretical academics and real life fraud as well as making the reader think about fraud in different ways. For example, one case is about a normal inventory audit, except that the company was trying to pull a fast one by overstating their inventory. What the auditors did was to check the weight and size of the inventory that was on the books and compare it to the warehouse size and capacity of their forklifts. The two did not match as the warehouse was too small to fit all of the inventory and the weights of the products were far in excess of what a forklift could lift.
The main issue and this was already brought up was redundancy. The book tends to do through out the book. I haven't quite figured it out if its meant to reinforce specific concepts or if their editor was just incompetent. The book is still useful for those who haven't taken audit and useful for those who have as it either lays some knowledge for audit courses or reinforces audit knowledge.
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Inside This Book
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Key Phrases - Statistically Improbable Phrases (SIPs):
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fraud investigation, inventory shrinkage, fraudulent financial reporting, fraud symptoms, documentary symptoms, inadequate disclosure fraud, statement fraud schemes, nonfraud factors, common audit procedures, analytical symptoms, fraud storm, detecting financial statement fraud, invigilation period, proactive fraud detection, theft act investigative methods, most fraud perpetrators, vulnerability chart, topside journal entries, benchmark admission, volatile interviews, committing financial statement fraud, claims payment department, detecting liability, gathering electronic evidence, register disbursement schemes Key Phrases - Capitalized Phrases (CAPs): (learn more)
Cengage Learning, All Rights Reserved, United States, Social Security, Rite Aid, Ivan Ben Steelin, Other Types of Fraud, Silver Summit Real Estate, New York, Red Hot Real Estate, Wall Street, Waste Management, Bulloch Date, Federal Reserve, New Jersey, Bankruptcy Code, Richey Rich, Fighting Fraud, Arthur Andersen, John Rigas, General Counsel, Sarbanes-Oxley Act, Supreme Court, Elgin Aircraft, Association of Certified Fraud Examiners Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Surprise Me!
fraud investigation, inventory shrinkage, fraudulent financial reporting, fraud symptoms, documentary symptoms, inadequate disclosure fraud, statement fraud schemes, nonfraud factors, common audit procedures, analytical symptoms, fraud storm, detecting financial statement fraud, invigilation period, proactive fraud detection, theft act investigative methods, most fraud perpetrators, vulnerability chart, topside journal entries, benchmark admission, volatile interviews, committing financial statement fraud, claims payment department, detecting liability, gathering electronic evidence, register disbursement schemes Key Phrases - Capitalized Phrases (CAPs): (learn more)
Cengage Learning, All Rights Reserved, United States, Social Security, Rite Aid, Ivan Ben Steelin, Other Types of Fraud, Silver Summit Real Estate, New York, Red Hot Real Estate, Wall Street, Waste Management, Bulloch Date, Federal Reserve, New Jersey, Bankruptcy Code, Richey Rich, Fighting Fraud, Arthur Andersen, John Rigas, General Counsel, Sarbanes-Oxley Act, Supreme Court, Elgin Aircraft, Association of Certified Fraud Examiners Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Surprise Me!
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