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Forensic and Investigative Accounting from CCH Brings Headlines into the Classroom
(RIVERWOODS, ILL., September 10, 2003) – Today’s headlines will come alive in accounting classrooms when courses are built around Forensic and Investigative Accounting, a new textbook from CCH INCORPORATED (CCH), a leading provider of tax and accounting information and software. Written by three top accounting and forensic teachers, this new title is a complete and readily teachable text on the most timely accounting topics in the post-Enron environment. (539 pages, $125 single-copy price. For more information or to order, call 800-248-3248 or visit the CCH Online Store at onlinestore.cch.com.)
Students see how accountants detect fraud in financial statements, how the IRS reconstructs the income of tax cheats, how money-laundering schemes are uncovered and how Internet criminals are traced and brought to justice.
In addition to accounting techniques, Forensic and Investigative Accounting covers topics essential to litigation support, including the role and qualifications of expert witnesses.
Comprehensive Text, Lively Presentation
Forensic and Investigative Accounting is comprised of five parts. The first part defines the discipline and practice of forensic accounting, including a brief history of forensic accounting from Glasgow, Scotland to post-Enron USA. It also contains a description of the various forensic specialties, career opportunities, associations and certifications.
The second part deals with uncovering a wide variety of accounting crimes. These include financial statement fraud, misappropriation of assets, indirect methods of reconstructing income and money laundering. Attention shifts to the courtroom in the third section, with discussions of courtroom procedures, proper evidence management, the calculation of damages and damage expert reports, antitrust litigation and federal Fraudulent Claims Act litigation.
Cybercrime is the subject of the fourth part, which provides an overview of techniques for tracing hackers, an incisive survey of federal and state computer crime statutes and a chapter on cybercrime loss valuations, including valuations for recovery purposes under "hacker" insurance policies.
The final part focuses on business valuations, especially in the context of economic measurements associated with litigation. The primary business valuations methods are discussed and illustrated.
Teaching and learning aids built into the text include chapter objectives and numerous illustrative examples, figures, tables and special informational sidebars to engage students throughout and keep the presentation lively. Each chapter includes problems to test a student's understanding of the material presented. A special loose leaf Instructor's Guide that includes chapter problems and solutions, test questions with solutions and other teaching aids is available to adopting instructors. Testbank software and classroom presentation slides are also provided to adopters on a special CD-ROM.
About the Authors
D. Larry Crumbley, CPA, Cr.FA, is the KPMG Endowed Professor in the Department of Accounting, Louisiana State University. He has published more than 300 articles in accounting journals and authored more than 45 books. Crumbley is the long-time editor of the Oil, Gas & Energy Quarterly and founder of the Journal of Forensic Accounting, Auditing, Fraud & Taxation.
Professor Lester E. Heitger, CPA, teaches in the Department of Accounting, Indiana University, Bloomington. He currently teaches a forensic accounting course. Professor Heitger has served as a forensic accountant or testified as an expert witness in more than 30 cases over a 20-year period.
G. Stevenson Smith is a Professor of Accounting at West Virginia University. He is a CMA and a CPA as well as a Certified Cost Analyst. He has authored numerous articles on accounting education, e-commerce, and managerial issues. Currently, he writes a column for the Journal of Forensic Accounting, Auditing, Fraud & Taxation entitled "Black Tech Forensics." His professional experience includes working for the Securities and Exchange Commission in Washington, D.C., as a financial analyst. He has been a Visiting Fellow at the University of New England in Armidale, Australia and a Visiting Professor at Victoria University in Wellington, New Zealand.
Availability and Pricing
For more information or to order a copy of the 560-page Forensic and Investigative Accounting, call 800-248-3248 or visit the CCH Online Store at onlinestore.cch.com. Single copies are $125, plus applicable shipping, handling and tax. Quantity discounts and school adoption prices are available.
About CCH INCORPORATED
CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has served four generations of business professionals and their clients.
The company produces more than 700 electronic and print products for the tax, legal, securities, insurance, human resources, health care and small business markets. CCH is a Wolters Kluwer company. The CCH web site can be accessed at cch.com. The CCH Tax and Accounting web site can be accessed at tax.cchgroup.com.
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EDITORS’ NOTE: For members of the press, contact Leslie Bonacum, 847-267-7153 or email@example.com, or Neil Allen, 847-267-2179 or firstname.lastname@example.org, for editorial review copies or to arrange interviews with the authors.