LibGuides: Accounting: Books on Fraud

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Writing for Accountants

Effective Writing for Accountants by May, C. A.
Call Number: Reserves HF5719 .M375 2009
ISBN: 9780136029083
The book discusses the communication, both written and oral, actually done by professional accountants. It uses real-world accounting situations and includes major sections on Communication Strategies, Business Documents, and Oral Communication. This book is written for the accountant who wants to sharpen their communication and critical thinking skills in order to be more effective in the workplace

Subjects to search under are

business report writing
communication in accounting

You can find older versions of this book in the stacks.

Link to Google Books

You can read books online using Google. However, most entries only include sections of the book and not the entire contents.

Books on Accounting Fraud with Summaries

Fraud Examination by Steven M. Bragg
Call Number: HV6691.B73 2016
ISBN: 9781938910722
Publication Date: 2016-05-02
Description: Introduction to fraud -- Fraud and theft schemes -- Financial statement fraud -- Fraud prevention -- Fraud policies and controls -- Fraud detection -- Fraud investigation -- Investigation of concealment and conversion -- Fraud interviewing techniques -- The fraud report -- Legal aspects of fraud.
Financial Fraud Prevention and Detection by Young, Michael
Call Number: HF5686 .C7 .Y68
ISBN: 9781118617632
Publication Date: 2014
Step-by-step guidance for board members and executives on preventing and detecting accounting fraud in the wake of highly publicized allegations of accounting irregularities and fraudulent financial reporting that are shaking up today's corporate community. Financial Fraud Prevention and Detection provides a step-by-step guide to how these crises can envelop a company and how to prevent them from happening in the first place. It is written for almost everyone involved: outside directors, audit committee members, senior executives, CFOs, CPAs, in-house lawyers, and outside law firms.
Financial Statement Fraud by Gerard M. Zack
Call Number: HF5681 .B2 .Z2343 2013
ISBN: 9781118301555
Publication Date: 2012-11-28
Revenue-based schemes -- Introduction to revenue-based financial reporting fraud schemes -- Timing schemes -- Fictitious and inflated revenue -- Misclassification schemes -- Gross-up schemes -- Asset-based schemes -- Improper capitalization of costs -- Asset valuation schemes -- Fair value accounting -- Expense and liability schemes -- Shifting expenses to future periods -- Omissions and under-reporting of liabilities -- Other financial reporting schemes -- Consolidations and business combinations -- Financial reporting fraud as a concealment tool -- Financial statement fraud by not-for-profit organizations -- Disclosure fraud -- Detection and investigation -- Detecting financial statement fraud -- Financial statement analysis -- Ratio analysis -- Other detection procedures -- Fraud or honest mistake? -- Assessing (or minimizing) auditor liability
Greed and corporate failure: The lessons from recent disasters. by Hamilton, S.
Call Number: HD 2747 .H36 2006
ISBN: 9781403986368
Contents: Barings and Allied Irish Bank: Lessons Ignored -- Enron: Paper Profits, Cash Losses -- WorldCom: Disconnected -- Tyco: Greed, Hubris and the $6000 Shower Curtain -- Marconi: Establishment to Wunderkind to Basketcase -- Swissair: Crashed and Burned -- Royal Ahold: Shopped till he Dropped -- Parmalat: Milking the System.
Using Analytics to Detect Possible Fraud by Pamela S. Mantone
Call Number: HV6768.M256 2013
ISBN: 9781118585627
Publication Date: 2013-08-05
Policies and procedures to prevent fraud and embezzlement: Guidance, internal controls, and investigation. by McMillan, E. J.
Call Number: HF 5668.25 .M432 2006/ e-book and hard copy
ISBN: 0471790036
Embezzlement: who does it and when -- Statement of auditing standard no. 99, consideration of fraud in a financial statement audit" -- Essential internal control and administrative procedures to avoid embezzlement -- Clever examples of embezzlement -- Steps to take if you have been victimized by fraud -- Identity theft -- Internal control analysis, documentation, and recommendations for improvement.
Internal auditing: Fundamental principles and best practices. by Verschoor, C. C.
Call Number: REF HF 5616 .U5 .A345 no. 5406 2011
Contents: Purpose and scope of portfolio -- The practice of internal auditing -- Development of internal auditing practices and guidance -- Outside influences affecting internal auditing -- Influences of the Sarbanes-Oxley Act -- Relationships with the audit committee and board of directors -- Best practices for accomplishing the mission of internal auditing -- Risk management -- Internal control -- Corporate governance -- Fraud -- Working papers.
Manager's guide to the Sarbanes-Oxley Act: Improving internal controls to prevent fraud. by Green, S.
Call Number: E-book, hard copy also available
ISBN: 0471650080
The book will help you "understand how to apply the lessons learned from the embezzlement at Harvard University's Hasty Pudding Theatricals, the fraud at Adelphia Communications, or the massive operational losses experienced by Firestone to your own business. Case studies will give you insight into the personalities at Enron and Tyco, which enabled a fraudulent culture, as well as read what one person did right to surface the smoke-and-mirrors accounting at World.com." Preface
Internal Control and Fraud Detection by Dr. Jae K. Shim
Call Number: HF 5668.25 .S52 2011
ISBN: 9781906403621
Publication Date: 2011
Today managers need to be able to prevent, deter and detect fraud (and potential fraud) in their business. Internal Control and Fraud Detection takes them step by step through designing, setting up and implementing programs and controls they will need. It also supplies the essential tools for the job. --
Among legal responsibilities it touches on Section 404 of the Sarbanes-Oxley Act and its sweeping changes, SEC rules and Auditing Standard (AS) No. 5 which requires that the management of a public company and its auditor issue two new reports at the end of every fiscal year. --
This book also covers Management's Antifraud Programs and Controls and the risk factors included in SAS No. 99. A major section then deals with forensic accounting. --
Finally Internal Control and Fraud Detection provides its readers with practical guides and checklists which they can immediately implement.
Bank Fraud by Dan Barta; Rob DeLong; Revathi Subramanian
Call Number: HF1616 .S37 .S83 2014 (hard copy available)
ISBN: 9780470494394
Publication Date: 2014-04-14
"Capitalize on technology to halt bank fraud. Examining the technology that is needed to combat bank fraud, Bank Fraud: Using Technology to Combat Losses equips corporate security and loss prevention managers with the necessary tools to determine an organization's unique technology needs. Looks at the technology needed to handle data intelligence Provides guidance to assess the technology necessary to battle fraud. Features unique coverage of the history of fraud detection and prevention in banking. Explores the challenges of fraud detection in a financial services environment; understanding corporate risk exposure; losses per assets; trending over time; benefits of technology. Focusing on the financial crimes and insider frauds in operation nationally and internationally, Bank Fraud: Using Technology to Combat Losses arms fraud prevention professionals with authoritative guidance to detect and prevent such crimes in future"--

Bibliographies

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Finding Fraud Cases in the Databases

ABI/Inform Complete: ProQuest

One of the best databases to use for looking up fraud cases is ProQuest ABI/Inform Complete. Go to the advanced search screen and enter the company name, for example, zzzz best in the first search box and choose company/org from the drop-down menu. On the second search box you can enter Securities & Exchange Commission or SEC. Another option is to enter fraud or securities fraud in the search box and choose subject from the drop-down menu. You can also try entering the names of some of the defendants, for example, Barry Minkow.

Factiva is another database where you can find news articles. Click on the Search tab, then on the Search Builder link. In the free text box, enter hd=zzzz best and SEC. HD stands for headline; you will be searching in the headline field. Choose All dates. Click Run Search. Also try searching the names of the defendants.

You may be able to find cases in the Nexis Uni database. Under Guided Search, Interested in Cases, Choose Federal or State, Enter Company name and secs litig, Select Date and Search.

Mergent WebReports archives older financial reports and would have information on older companies like ZZZZ Best.

You can also click the US Legal tab. Select Federal and State Cases. Enter the company name and select party name from the drop-down menu; in the second search box enter securities litigation and leave the selection on everywhere. For example: phillips petroleum (party name) and securities litigation (everywhere). More

Subject Terms

These are suggested subject terms to use in researching accounting fraud:

accountants--malpractice
accounting--corrupt practices--case studies
accounting firms--corrupt practices
accounting fraud
arthur andersen & co
arthur andersen--corrupt practices
auditing, internal
business failures--case studies
chief executive officers--professional ethics
commercial crimes--case studies
corporations--accounting
corporations--corrupt practices
disclosure of information--law and legislation
embezzlement--prevention
Enron Corp--accounting--case studies
Enron Corp.--corrupt pracrtices
foresnsic accounting
fraud
fraud--case studies
fraud investigation
fraud--prevention
Sarbanes-Oxley Act of 2002
SEC or Securities and Exchange Commission
swindlers and swindling
white collar crime investigation