Mary-Jo Kranacher - Forensic Accounting and Fraud Examination

1. Chapter 1
2. Chapter 2
3. Chapter 3
4. Chapter 8
5. Chapter 9
6. Chapter 10

1. Chapter 1
2. Chapter 2
3. Chapter 3
4. Chapter 4
5. Chapter 5
6. Chapter 6
7. Chapter 7
8. Chapter 8
9. Chapter 9
10. Chapter 10
11. Chapter 11
12. Chapter 12
13. Chapter 14

SECOND EDITION

Mary-Jo Kranacher, MBA, CPA, CFE, CFF

Richard A. (Dick) Riley, Jr., CPA, PhD, CFE, CFF

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ISBN: 978-1-119-49433-1 (PBK)

ISBN: 978-1-119-49432-4 (EVAL)

Library of Congress Cataloging-in-Publication Data

Names: Kranacher, Mary-Jo, 1952- author. | Riley, Richard, 1962 April 18- author.

Title: Forensic accounting and fraud examination / Mary-Jo Kranacher, MBA, CPA, CFE Richard A. (Dick) Riley, Jr., CPA, PhD, CFE, CFF.

Description: Second edition. | Hoboken, NJ : John Wiley & Sons, Inc., [2020] | Includes index. |

Identifiers: LCCN 2019003164 (print) | LCCN 2019005077 (ebook) | ISBN 9781119494317 (Adobe PDF) | ISBN 9781119494171 (ePub) | ISBN 9781119494331 (pbk.)

Subjects: LCSH: Fraud investigation. | Forensic accounting. | FraudPrevention.

Classification: LCC HV8079.F7 (ebook) | LCC HV8079.F7 K73 2020 (print) | DDC 363.25/963dc23

LC record available at https://lccn.loc.gov/2019003164

The inside back cover will contain printing identification and country of origin if omitted from this page. In addition, if the ISBN on the back cover differs from the ISBN on this page, the one on the back cover is correct.

To my husband, children, and grandchildren, who provide my center of gravity, and to my students at York College CUNY, who continuously challenge me to think critically and question constantly.

Mary-Jo Kranacher

To my parents, Dick Sr. and Betty, wife Shelley and kids Dave, Connor, Andrew, and Kelsey.

Richard A. Riley, Jr.

We recognize the completion of the test bank for this edition by Brian Carpenter, PhD, CFE.

We appreciate the support of Audimation (IDEA) and Tableau for the ability to embed their software (through their academic partnerships) into the end-of-chapter assignments and provide screen shots for step-by-step tutorials for the solutions to the end-of-chapter assignments.

Special thanks to Dr. Joseph T. Wells and the ACFE for the use of its material throughout this textbook. Dr. Wells has been a trailblazer in the field of fraud. Professionals in this field have a better understanding of fraud detection and deterrence because of his contributions. Through the creation of a vibrant antifraud organization, his professional writings, and his dedication to antifraud education, Dr. Wells had brought illumination and insight on this topic to many. For all he has done, we are grateful.