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Forensic and Investigative Accounting (Third Edition) 3rd Edition

4.2 out of 5 stars 15 customer reviews
ISBN-13: 978-0808017233
ISBN-10: 0808017233
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Editorial Reviews

About the Author

D. Larry Crumbley, CPA, Cr.FA, is the KPMG Endowed Professor in the Department of Accounting, Louisiana State University. He has published more than 300 articles in accounting journals and authored more than 45 books. He is the long-time editor of the Oil, Gas & Energy Quarterly and founder of the Journal of Forensic Accounting, Auditing, Fraud & Taxation. Lester E. Heitger, CPA, is a Professor in the Department of Accounting, Indiana University, Bloomington. where he teaches forensic accounting. Professor Heitger has served as a forensic accountant and/or testified as an expert witness in more than 30 cases over a 20-year period. G. Stevenson Smith is a Professor of Accounting at West Virginia University. He is a CMA and a CPA, as well as a Certified Cost Analyst. Professor Smith received his Ph.D. from the University of Arkansas and his M.B.A. from Michigan State University. He has authored numerous articles on accounting education, e-commerce, and managerial issues. He writes a column for the Journal of Forensic Accounting, Auditing, Fraud & Taxation entitled "Black Tech Forensics." His professional experience includes working for the Securities and Exchange Commission in Washington, DC, as a financial analyst. He has been a Visiting Fellow at the University of New England in Armidale, Australia and a Visiting Professor at Victoria University in Wellington, New Zealand.
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Product Details

  • Hardcover: 712 pages
  • Publisher: CCH, Inc.; 3rd edition (October 15, 2007)
  • Language: English
  • ISBN-10: 0808017233
  • ISBN-13: 978-0808017233
  • Product Dimensions: 10.9 x 8.7 x 1.2 inches
  • Shipping Weight: 3.8 pounds (View shipping rates and policies)
  • Average Customer Review: 4.2 out of 5 stars  See all reviews (15 customer reviews)
  • Amazon Best Sellers Rank: #1,812,173 in Books (See Top 100 in Books)

Customer Reviews

Top Customer Reviews

Format: Hardcover
I developed and taught the Forensic & Investigative Accounting Certificate program at Cal State Fullerton based on this text. The text is invaluable to every CPA wanting to pursue the Certified Forensic Accountant (CrFA) designation from the American College of Forensic Examiners. The current edition continues to provide the best foundation available for a rewarding career as a forensic accountant.
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Format: Hardcover Verified Purchase
I used this textbook for a course in graduate school. I was glad to have the most recent version of the book, and I think it covers pretty much everything related to forensic accounting, which is a developing and changing field. I was frustrated with this book many times because of the many missprints--errors in the index, and operators missing from mathematical formulas, especially.
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Format: Hardcover
I own this edition and the previous edition of Forensic and Investigative Accounting and while the text serves as a reasonable introduction to fundamental discovery, the reader should not expect to cover the 'meat and potatoes' of 'forensic' accounting. Accounting for matters of the law typically involves either the discovery of blatant violations of GAAP or legislative/administrative rules (civil and criminal prosecutions with the government as the plaintiff), or complex valuations involving assets or losses associated with assets or transactions (damages) that are typically the focus of civil prosecutions undertaken by private parties (such as divorcing spouses). I have done both (US Treasury) and now in private practice I am primarily engaged in valuation. This book will serve as a great primer for an undergraduate in accounting (it provides a basic foundation and sources of information) but it will not provide you with the information that leads to the more rigorous exercises in valuation (i.e. heuristic valuation of complex assets).

If you are already certified, stick to trade publications and CPE. If you are just getting familiar, this edition will help you navigate through basic concepts that you will revisit in auditing, accounting, and risk management.
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Format: Hardcover
The content of this book is OK, if a little superficial and uninspired. But the editing is an embarrassment. The text is filled with errors, misprints, and senseless repetition. The writing also often lacks appropriate segues, or introduces new terms with no explanation, only to explain them pages later. Overall, the book reads like a first draft.
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Format: Hardcover Verified Purchase
Good savings on required textbook. This text was necessary for a class and met my needs. I try to buy all my books on here.
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Format: Hardcover
This book I like most to have under my pillow! To sleep perfectly well! The Greatest think are written between hard cover. Do you remember FAUST and a person who met… Nec Recisa Recedit ;)
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Format: Hardcover Verified Purchase
The book contains excellent real world examples of fraud, especially in the corporate world and shows you some of the ways it can be detected.
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Format: Hardcover
Probably one of the best textbooks on forensic accounting, especially as it gives a lot of space to areas other than fraud investigation.
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