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Part 1: The Field and Practice of Forensic Accounting 1

Chapter 1 Introduction to Forensic and Investigative Accounting 1

Chapter 2 Forensic Accounting Education, Institutions, and Specialties 15

Part 2: Uncovering Accounting Crime 39

Chapter 3 Fraudulent Financial Reporting 41

Chapter 4 Detecting Fraud in Financial Reporting 61

Chapter 5 Employee Fraud: The Misappropriation of Assets 97

Chapter 6 Indirect Methods of Reconstructing Income 135

Chapter 7 Money Laundering and Transnational Financial Flows 159

Part 3: Courtroom Procedures and Litigation Support 195

Chapter 8 Litigation Services Provided by Accountants 197

Chapter 9 Proper Evidence Management 221

Chapter 10 Commercial Damages 245

Chapter 11 Litigation Support in Special Situations 281

Part 4: Cybercrime 303

Chapter 12 Internet Forensic Analysis: Profiling the Cybercriminal 305

Chapter 13 Cybercrime Management: Legal Issues 335

Chapter 14 Cybercrime Loss Valuations 365

Part 5: Business Valuations 389

Chapter 15 Business Valuations 391

Appendices 437

Glossary of Terms 493

Topical Index 515