Frimette Kass-Shraibman - Forensic Accounting for Dummies

Forensic Accounting For Dummies

by Frimette Kass-Shraibman and Vijay S. Sampath

Forensic Accounting For Dummies

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Library of Congress Control Number: 2010943056

ISBN: 978-0-470-88928-2

Manufactured in the United States of America

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About the Authors

Frimette Kass-Shraibman, PhD, CPA, is an associate professor of accounting at Brooklyn College-CUNY. She is also the editor of the Journal of the CPA Practitioner, a publication of the National Conference of CPA Practitioners News and Views. She is also a member of their Board of Directors. She spent over 20 years in public practice accounting where she practiced tax, audit, and forensics. She is formerly director of education for the Foundation for Accounting Education and a professional development manager at the American Institute of Certified Public Accountants. She has been awarded several medals for national tai chi competition. She is a life-long resident of Brooklyn, New York.

Vijay S. Sampath, CPA, CFE, MBA, is a managing director in the forensic accounting and litigation consulting practice at FTI Consulting Inc. He has more than 22 years of experience providing forensic accounting, litigation consulting, financial statement auditing, and business consulting services. He specializes in complex financial investigations involving generally accepted accounting principles and generally accepted auditing standards matters. Vijay also manages Foreign Corrupt Practices Act investigations, post-closing purchase price disputes, and other litigation matters involving white collar crime, bankruptcy, and contract proceedings. He is an adjunct professor at the Rutgers Business School, where he teaches financial accounting courses.

The views expressed in this book are those of the authors and not necessarily those of FTI Consulting Inc.

Dedications

My love and appreciation go to my wife, Ameesha, and my son, Karthik, for their unwavering support, understanding, and encouragement during this endeavor. Vijay

Id like to dedicate this to my husband Henry S. Shraibman for helping me pass the audit part of the CPA examination and for his endless help with the stories of frauds from his long auditing career. Also to my children Joseph, Sara, and Avi for being patient while I spent endless hours writing. Frimette

Authors Acknowledgments

The authors would like to acknowledge the following for their help with this book:

Toby Birnbaum, Esq., assistant professor of business law at Brooklyn College-CUNY

Susan Gross, CPA, JD, Feldman, Meinberg & Co

Clair Greifer & Assoc LLP, Feldman, Meinberg & Co

Carol Markman, CPA

Many students at Brooklyn College who contributed to Chapter 24; special thanks go to Arthur Nazarov, Winnie Yuen, and Nick Zavanov

For sharing their many experiences and war stories over their many years as auditors, we would like to thank:

Henry Shraibman, Bank Examiner, NYS Dept. of Banking

Prof. Sy Jones, CPA, New York University

Prof. Julius Cherney, CPA, Baruch College-CUNY

Authors would also like to thank the following people for their help and expertise:

Publishers Acknowledgments

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