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Forensic Accounting: Fraud Detection, Prevention, and Practice
Paperback
Publisher: Bishop Gate Academic Press
Published: Mar 26 2026
Pages: 462
Weight: 2.34
Height: 0.93 Width: 8.50 Depth: 11.00
Language: English
Forensic Accounting: Fraud Detection, Prevention, and Practice offers a comprehensive introduction to forensic accounting for students and professionals preparing for careers in fraud examination, audit, and financial investigation. Written by Professor Keith M. Walters, the text provides thorough coverage of the forensic accounting discipline, moving from foundational theory through the practical methods used on real engagements.
Readers begin with the conceptual groundwork of the field - the fraud triangle, occupational fraud taxonomy, internal control frameworks, and the legal and regulatory environment in which forensic accountants operate. The text then develops the analytical core of the discipline, including financial statement fraud schemes and detection techniques, asset misappropriation, corruption, and the examination of complex transactions. Subsequent chapters address the practice-oriented skills that define modern forensic work: digital evidence collection and preservation, data analytics for anomaly detection, interview methodology and admission-seeking techniques, professional report writing, and expert witness testimony.
Each chapter combines clear conceptual explanations with case studies, discussion questions, and applied exercises designed to develop the analytical judgment forensic professionals rely on in practice. A complete professional examination report, formatted to Association of Certified Fraud Examiners (ACFE) standards, is included as a model for student work and classroom instruction. The text is aligned with the Certified Fraud Examiner (CFE) body of knowledge and supports single-semester undergraduate and graduate courses in forensic accounting and fraud examination.
Forensic Accounting: Fraud Detection, Prevention, and Practice is a practical resource for accounting students, CFE candidates, practicing CPAs, internal auditors, compliance professionals, and fraud investigators who need a working understanding of fraud detection, prevention, and examination methodology grounded in both academic rigor and professional practice.
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