Product Description

Help your students understand the growing significance of fraud in today's accounting world as the latest edition of this provocative text teaches students how to identify, detect, investigate, and prevent financial fraud. Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, Third Edition, closely examines the nature of fraud using memorable business examples and captivating actual fraud cases drawn from the first-hand experience of well-recognized fraud investigator and forensic accounting expert W. Steve Albrecht and the entire authorship team. Students examine the many types of fraud, including recent developments such as the unique, rapidly increasing e-business fraud. Students see both how technology is increasingly involved in fraud and how it can be used to detect fraud. This edition even addresses legal options for victims of fraud. Significant new discussion of forensic analysis expands students’ understanding of the field, while a fresh, clean design increases readability and student appeal. New learning features and strong end-of-chapter exercises draw attention to the most important information and drive critical thinking. New ACL software, the foremost fraud software on the market, and instant access to Picalo, a specialized fraud analysis software created by Conan Albrecht, are now included with this edition for your convenience. Select chapter assignments in Chapter 6 integrated with the software provide students with important hands-on technology experience. Trust the current, complete coverage found in Albrecht/Albrecht/Albrecht/Zimbelman’s FRAUD EXAMINATION, Third Edition, to prepare your students for success in this exciting field of escalating importance.

Product Details

• Amazon Sales Rank: #3801 in Books
• Published on: 2008-03-06
• Original language: English
• Number of items: 1
• Binding: Hardcover
• 696 pages

About the Author
W. Steve Albrecht is the Andersen Alumni Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor's degree in accounting from BYU and MBA and PhD degrees from the University of Wisconsin. He is a Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner. After teaching at Stanford and the University of Illinois, he came to BYU in 1977, where he was the associate dean of the Marriott School until 2008. He is past President of the American Accounting Association, the Association of Certified Fraud Examiners, Beta Alpha Psi and the Accounting Program Leadership Group. Until recently, he served as the U.S. representative on the International Federation of Accountants Education Committee and as a trustee of the Financial Accounting Foundation. Dr. Albrecht has done extensive research on business fraud and ethics, which has resulted in the publication of over one hundred articles in professional and academic journals, several awards, and having one of the headquarters of the Association of Certified Fraud Examiners named after him. He is the author or co-author of 20 books or monographs. Dr. Albrecht has received numerous awards and honors for excellence in scholarship and teaching, including BYU's highest faculty honor, the Karl G. Maeser Distinguished Faculty Lecturer Award. He was also chosen as one of the 100 most influential accounting professionals in the United States by ACCOUNTING TODAY magazine on 5 occasions. Dr. Albrecht has consulted with numerous organizations, including Fortune 500 companies, major financial institutions, the United Nations, FBI, and other organizations, and has been an expert witness in over 35 major fraud cases. Dr. Albrecht is married to the former LeAnn Christiansen and they have six children and sixteen grandchildren.

Conan C. Albrecht is an associate professor of Information Systems at Brigham Young University. He teaches classes in enterprise development, middleware, and business programming. Conan Albrecht researches computer-based fraud detection techniques, e-commerce platforms, and online group dynamics. He has published articles on fraud detection and information theory in THE JOURNAL OF FORENSIC ACCOUNTING, THE JOURNAL OF ACCOUNTANCY, THE COMMUNCATIONS OF THE ACM, DECISION SUPPORT SYSTEMS, INFORMATION AND MANAGEMENT, and other academic and professional outlets. Conan Albrecht is currently developing an open source framework for computer-based fraud detection. The core of this research is detectlets, which encodes background and detection information for specific fraud schemes. In the next few years, he hopes the system will serve as the foundation of a large, online repository of detectlets about all types of fraud.

Chad O. Albrecht has written and researched heavily in the use of computer in fraud detection. Chad Albrecht will receive his Ph.D. from ESADE Business School (Barcelona, Spain) in June 2008. Chad Albrecht's research focuses on global management, corruption, and fraud from an organizational perspective. This research addresses how fraud is perceived and perpetrated across cultures. Chad Albrecht's research has been published in THE JOURNAL OF FORENSIC ACCOUNTING, JOURNAL OF DIGITAL FORENSICS, SECURITY, AND LAW, SECURITY MANAGEMENT, as well as other outlets. Chad Albrecht's research findings have been reported in THE TIMES of London as well as other newspapers. Chad currently teaches fraud detection and prevention classes at ESADE Business School and La Salle--Universidad Ramon Llull in Barcelona, Spain. Chad holds the prestigious ISGOC grant from the Government of Catalonia and serves as the president of the ESADE Doctoral Society.

Mark F. Zimbelman is an accounting professor and Selvoy J. Boyer Fellow at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals, including JOURNAL OF ACCOUNTING RESEARCH, JOURNAL OF ACCOUNTING LITERATURE, ORGANIZATIONAL BEHAVIOR AND HUMAN DECISION PROCESSES, AUDITING; A JOURNAL OF PRACTICE AND THEORY, CONTEMPORARY ACCOUNTING RESEARCH AND ACCOUNTING HORIZONS. Dr. Zimbelman received his doctorate in 1996 from the University of Arizona, where he completed his dissertation on SAS 82. A paper from his dissertation was honored as one of six that were presented at the 1997 Journal of Accounting Research Conference at the University of Chicago. In 1999, he returned to that conference to present another paper on fraud. In addition to his academic research on fraud, Dr. Zimbelman has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. After graduating from BYU's accounting program in 1984, Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his Ph.D. and working for three years at the University of Oklahoma, he returned to BYU in 1999. In 2005, he took a leave of absence to work with KPMG in their fraud and forensics practice. This opportunity gave him hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud, and embezzlement.

Customer Reviews

Student friendly and well-written
This book is a very thorough and well-written introduction to the field of fraud examination. Authors' lucid and easy-to-read style with plenty of fraud story examples is helpful to digest complex concepts such as financial statement frauds and e-commerce frauds. Chapter sizes are carefully kept small. Quizzes and case studies are also well-thought out.

Some reviews on Amazon don't do this book a justice. Overall a comprehensive text book in the area of Fraud examination. For curious and interested in this field, I also recommend Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports, Second Edition.

Great book for students in accounting.
As soon as I started reading this book, I had no problems keeping up with the assigned readings in my class. The examples of what people will do to decieve others and themselves are gut wrenching, but give a true picture of what people do. This book has made me consider specializing in fraud.

easy read, but a little elementary...
The topic of fraud examination seems a little high-minded for a textbook mostly about defining fraud and introducing accounting ethics. There is really not much of a difference than an auditing book. It is an easy read though, and explains even the simplest of concepts in extreme detail. The large amount of examples are great, but sometimes there are a few too many.