Forensic Accounting and Fraud Examination: Theory and Practice

by Paul Barnes

Forensic Accounting offers a uniquely theoretical yet practice-based approach to the nature of fraud and theft, its regulation, prevention, investigation and prosecution. It begins with an examination of the economic context in which fraud and theft exist, the motivations of fraudsters and their decision-making, and goes on to examine the motivations and decision-making of the victims, whether individuals or organizations. The book is wide in scope and international in approach, with sections covering external and internal frauds, frauds conducted through organizations (money laundering, securities etc), frauds conducted by the organization (tax fraud, bribery and corruption etc), and regulation. With practical guidance and direction embedded within a rigorous theoretical framework, the book combines the law, practice, theory, and case studies.

160 pages, Hardcover

First published April 1, 2013