Accounting Resources: Books

This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry.

Straightforward, practical guidance for working fraud examiners and forensic accountants. The author, acertified fraud examiner, former FBI support employee, private investigator, and certified public accountant, delivers a step-by-step guide to financial investigation that can be applied to almost any forensic accounting use-case.

This book focuses on the valuation needed to apply International Financial Reporting Standards, and provides coverage of financial instruments. The book adopts a logical sequence where models of financial instruments are explained first and models of other assets (such as property, an enterprise, or multiple intangibles) are presented as extensions.

Existing corporate taxes distort many aspects of firm behavior. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. The authors speculate on alternative tax structures that will avoid these problems.

The solutions and tools generally offered to policymakers on environmental issues - such as carbon pricing and environmental taxation - most often emanate from neoclassical economists. This book shows that the tools of these economists are ineffective for the job and must be replaced by methods from the sphere of ecological accounting.

This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies.

There are emerging analytics tools that measure program impacts and ROI, visualize data and business processes, and uncover the relationship between key performance indicators, many using the unprecedented amount of data now flowing into organizations. Featuring updated examples and surveys, this book covers leading-edge topics in analytics and finance. It is packed with useful tips and practical guidance you can apply immediately. This book prepares accountants to: Deal with major trends in predictive analytics, optimization, correlation of metrics, and big data; interpret and manage new trends in analytics techniques affecting your organization; use new tools for data analytics; and critically interpret analytics reports and advise decision makers.

This book traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms, describing 16 of the most audacious accounting frauds of the last 80 years, and identifying the accounting standards and legislation adopted as a direct consequence of each scandal.

With combined revenues of over $130 billion a year, the Big Four accounting firms--Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG--are a keystone of global commerce, but a house of cards may be about to fall. All four firms have endured hundreds of court cases and legal prosecutions for failed audits, tax scandals, and breaches of independence. The firms have come so close to "extinction level events" that regulators have required them to prepare "living wills." And today, the Big Four face an uncertain future. This account of the past, present, and likely future of the Big Four is a fascinating story of wealth, power, and luck.

Intended as a complete guide to internal auditing for the modern world, this eighth edition covers the fundamental information that you need to make your role as internal auditor effective, efficient, and accurate. Originally written by one of the founders of internal auditing, Vic Brink and now fully updated and revised by internal controls and IT specialist, Robert Moeller, this new edition reflects the latest industry changes and legal revisions. Through the information provided in this inclusive text, you explore how to maximize your impact on your company by creating higher standards of professional conduct and greater protection against inefficiency, misconduct, illegal activity, and fraud. There are informative discussions on how to plan and perform internal audits including the information technology (IT) security and control issues that impact all enterprises today. A key feature of this book is a detailed description of an internal audit Common Body of Knowledge (CBOK), key governance; risk and compliance topics that all internal auditors need to know and understand.