W. Steve Albrecht is the Jay H. Price, Jr./Arthur Andersen Professor at The Jon M. Huntsman School of Business, Utah State University. He received a bachelor s degree in accounting from BYU and MBA and doctoral degrees from the University of Wisconsin. He is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). He previously taught at both Stanford and the University of Illinois. Dr. Albrecht has consulted with numerous corporations, served on 14 corporate boards of directors, and been an expert witness in 39 major fraud cases. He is a past president of the American Accounting Association.Dr. Conan C. Albrecht was a professor of information systems at Brigham Young University for over 20 years. Throughout his career, Dr. Albrecht has researched and taught fraud prevention and detection as well as enterprise development, middleware, programming and technology security. He has engaged in fraud prevention and detection consulting with many organizations, including both multinational and governmental organizations (including the World Bank and US Military). Dr. Albrecht researches computer-based fraud detection techniques and online group dynamics. He recently left higher education to pursue his lifelong goal of transforming higher education through technology and artificial intelligence.Chad Albrecht is a Full Professor and the MBA Director at the Jon M. Huntsman School of Business at Utah State University. Throughout his career. Dr. Albrecht has published more than fifty publications, including several books and many research articles. Dr. Albrecht s research has been used by the AICPA and the Institute of Fraud Prevention (ACFE) in training, research and other educational initiatives. Dr. Albrecht s research has been quoted more than 4,000 times and appeared in various news agencies. Dr. Albrecht has taught fraud prevention courses in the United States, South America, Europe and Southeast Asia. Prior to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal.Dr. Mark F. Zimbelman is the Mary and Ellis Professor at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research on fraud. His research has been published in numerous academic journals and he has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and later as an industry controller. After obtaining his doctorate, he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating topics covered in this text.

Part I: INTRODUCTION TO FRAUD.1. The Nature of Fraud.2. Who Commits Fraud and Why.3. Fighting Fraud: An Overview.Part II: FRAUD PREVENTION.4. Preventing Fraud.Part III: FRAUD DETECTION.5. Recognizing the Symptoms of Fraud.6. Data-Driven Fraud DetectionPart IV: FRAUD INVESTIGATION.7. Investigating Theft Acts.8. Investigating Concealment.9. Conversion Investigation Methods.10. Inquiry Methods and Fraud Reports.Part V: MANAGEMENT FRAUD.11. Financial Statement Fraud.12. Revenue- and Inventory-Related Financial Statement Frauds.13. Liability, Asset, and Inadequate Disclosure Frauds.Part VI: OTHER TYPES OF FRAUD.14. Fraud Against Organizations.15. Consumer Fraud.16. Bankruptcy, Divorce, and Tax Fraud.17. e-Commerce Fraud.Part VII: RESOLUTION OF FRAUD.18. Legal Follow-Up.Appendix.Bibliography.Glossary.

Learn to identify, detect, investigate, and prevent financial fraud today with the latest edition of FRAUD EXAMINATION, 5E. You gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience.The book presents today's most important fraud concepts with an emphasis on the growing area of ebusiness fraud. Significant discussion familiarizes you with forensic analysis. You also review legal options for victims of fraud. New discussion emphasizes how technology is often used to accomplish fraud and how it can be used most effectively to detect fraud.