| 威廉姆·S·霍普伍德， 威廉姆·S·霍普伍德是佛罗里达大西洋大学会计学教授，曾获佛罗里达大学会计学硕士和博士学位。他曾先后担任伊利诺伊大学厄巴纳-香槟分校副教授、佛罗里达州立大学教授以及休斯敦大学阿瑟.安德森席位教授。他在The AccountingReview、Journal of Accounting Research和其他主要会计期刊上发表了大量文章。 杰伊·J·莱纳，杰伊·J·莱纳是佛罗里达大西洋大学“法务会计”硕士项目副教授。他同时还是布劳沃德县治安办公室经济犯罪处和特警队小组负责人。他从事执法王作长达25年，曾经在联邦法庭和州法庭上就洗钱、白领犯罪、禁毒等作证。 乔治·R·杨，乔洽·R.杨是佛罗里达大西洋大学副教授、伊利诺伊州注册公共会计师，进入学术界之前有9年的公共会计师执业经历。他曾获得南伊利诺伊大学卡本岱尔分校税收学硕士学位和得克萨斯大学阿林顿分校会计学博士学位。目前，他是佛罗里达大西洋大学“法务会计”硕士项目法务方面的学术主管并讲授其中的税收舞弊课程。 |
| PART ONE ACCOUNTING AND LEGAL FUNDAMENTALS FOR FORENSIC ACCOUNTING Chapter 1 Introduction to Forensic Accounting What Is Forensic Accounting? The Forensic Accountant Knowledge and Skills of the Forensic Accountant Opportunities in Forensic Accounting Forensic Accounting Organizations Organization of This Book Summary Glossary Review Questions Chapter 2 The Forensic Accounting Legal Environment Roadmap to the Legal System Civil and Criminal Procedures The Legal System and Jurisdiction Investigations and Trials Common-Law Crimes Larceny Burglary Conspiracy Embezzlement Fraud （False Pretenses） Robbery Extortion Arson Solicitation Aiding and Abetting Federal Financial Crimes： The United States Code and Acts of Congress 18 USC 96： Racketeer Influenced and Corrupt Organizations Act （RICO） 15 USC 78dd： Foreign Corrupt Practices Act （FCPA） of 1977 The Sarbanes-Oxley （SOX） Act of 2002 Federal Computer Intrusions Laws Summary Glossary Review Questions Discussion Questions Bill of Rights Chapter 3 The Sarbanes-Oxley Act of 2002 Introduction Overview, Enforcement, and Rules and Regulations The SEC and the Sarbanes-Oxley Act The Sarbanes-Oxley Act Title 1--Public Company Accounting Oversight Board Title 2--Auditor Independence Title 3--Corporate Responsibility Title 4--Enhanced Financial Disclosures Title 5--Analyst Conflicts of lnterest Titles 6 and 7--Commission Resources and duthority and Studies and Reports Title 8--Corporate and Criminal Fraud Accountability Title 9--White-Collar Crime Penalty Enhancements Title 10--Corporate Tax Returns Title 11--Corporate Fraud and Accountability SOX Rules, Regulations, and Standards Sarbanes-Oxley Compliance The Federal Criminal Sentencing Guidelines The COSO Reports The COBIT Standard ISO 27002 Comparison of the Various Models for Control Practices SOX 404 Compliance with Small Public Companies Special Characteristics of Small Public Companies How Small Public Companies Can Compensate for Their Size …… PART WTO FORENSIC ACCOUNTING TOOLSAND TECHNIQUES Chapter4 Forensic Science and Information Chapter5 Information Security Chapter6 Forensic Auditing and Investigation PART THREE FORENSIC ACCOUNTING APPLICATIONS Chapter7 Financial Statement Fraud Chapter8 Employee Vendor and Other Fraud against the Organization Chapter9 Tax fraud Chapter10 Bankruptcy Divorce and Identity Theft Chapter11 Organized Crime and Terrorism Investigations Chapter12 Business Valuation Chapter13 Dispute Resolution and Litigation Services |
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