| Preface |
|
iii | |
| About the Editors |
|
v | |
| Case Study 1: What Is A One Cent Error Worth? |
|
1 | (2) |
|
|
| Case Study 2: That Trusted Employee |
|
3 | (2) |
|
|
| Case Study 3: Employee Fraud at Miami Rehabilitation Center |
|
5 | (12) |
|
|
|
|
|
|
| Case Study 4: Big Oil versus Big Ideals |
|
17 | (12) |
|
|
|
|
| Case Study 5: American Food Suppliers Inc.: A Case Study in Fraud and Forensic Accounting |
|
29 | (10) |
|
|
|
|
| Case Study 6: Dr. Sterling's Disability Insurance Claim |
|
39 | (14) |
|
|
|
|
| Case Study 7: Detecting Shell Companies with Dynamic Text Comparison Using Levenshtein Distances |
|
53 | (8) |
|
|
|
|
| Case Study 8: Knottyville Country Club: Asset Misappropriation |
|
61 | (4) |
|
|
| Case Study 9: Blackstone Valley Chiropractic Clinic: International Deferred Compensation |
|
65 | (18) |
|
|
|
|
|
|
| Case Study 10: Auditing a Private Third-Party Claims Processor for Medicare |
|
83 | (8) |
|
|
|
|
| Case Study 11: The Misguided Bond |
|
91 | (10) |
|
|
|
|
|
|
| Case Study 12: A Form of Money Laundering |
|
101 | (2) |
|
|
|
|
| Case Study 13: Ponzi Scheme or Accounting Malpractice: Beware of Cowboys Wearing the White Hats |
|
103 | (6) |
|
|
|
|
| Case Study 14: Remaining Skeptical and Firm |
|
109 | (2) |
|
|
| Case Study 15: The Use of Restructuring Reserves to Manipulate Reported Income at Moonstay Corporation |
|
111 | (8) |
|
|
| Case Study 16: The Obvious Fraud |
|
119 | (8) |
|
|
|
|
| Case Study 17: Cash Embezzlement Over 12 Years |
|
127 | (4) |
|
|
| Case Study 18: Searching Public Sources for Forensic Accounting Evidence |
|
131 | (2) |
|
|
| Case Study 19: Texahoma Highway Construction |
|
133 | (6) |
|
|
| Case Study 20: Moha Computer Services Limited |
|
139 | (6) |
|
|
| Case Study 21: Business Valuation of Branson Trucking Company |
|
145 | (8) |
|
|
| Case Study 22: An Integrated Forensic Accounting Case: TechTennis-USA |
|
153 | (16) |
|
|
|
|
| Case Study 23: Janet Janitorial and the Case of the Serious Service Business: A Financial Statement Analysis Case |
|
169 | (6) |
|
|
|
|
| Case Study 24: The Escheat Cheat: A Short Story |
|
175 | (12) |
|
|
| Case Study 25: Finding the Missing $6,000 Theft |
|
187 | (2) |
|
|
| Case Study 26: Madon Oilfield Services, Inc. |
|
189 | (22) |
|
|
| Case Study 27: Southlake Hematology/ Oncology Associates |
|
211 | |
|
|
