Forensic Accounting and Financial Statement Fraud Volume II

<p>Forensic accounting is gaining considerable attention as a rewarding and exciting field of accounting. Forensic accountants perform both fraud and non-fraud services. The American Institute of Certified Public Accountants (AICPA) released its proposed new standards for its members who perform investigation and litigation forensic accounting services in December 2018.</p> <p>This second volume addresses fraud and non-fraud forensic accounting practice and performance. The author discusses forensic accounting roles and processes; forensic accounting techniques roles and responsibilities of corporate gatekeepers including forensic accountants in creating a corporate culture of integrity and competency in preventing and discovering financial statement fraud. Also presented are challenges and opportunities in forensic accounting and emerging issues in fraud investigation.</p>