Explain accounting fraud through detailed case studies
A detailed case-study approach helps students understand what accounting fraud entails, how it occurs, and what can be done to protect against it moving forward. For each real-world case, the text:
- Identifies the accounting fraud or method of fictitious financial reporting utilised by a specific company.
- Presents background information about the company and its key executives.
- Describes the fraud or scheme in detail, referencing the company’s financial statements as well as primary documents.
- Explains how a particular accounting scheme or fraud yields tell-tale signals in the company’s financial statements.
- Presents a new case study of another company that perpetrated an accounting fraud or scheme similar to that discussed earlier in the chapter, prompting students to identify signals of potential fraud in this company’s financial statements.
A wide variety of original, primary documents (or relevant extracts from such documents) add a high level of authenticity to the real-world cases covered in the text. Such documents include Accounting and Auditing Enforcement Releases, Litigation Releases, Complaints, and Financial Statements.
In addition to analysing several well-known case studies (Sunbeam, WorldCom, Countrywide, etc.), the text presents a number of new and unusual case studies for students to examine, including companies such as Beazer Homes, Peregrine Systems, and TierOne Bank.
Focus student attention on ethics
Coverage of three major theories of ethics, as well as applicable ethical decision-making models, helps students understand how breakdowns in ethics underlie accounting fraud.
“Ethics at Work” sections throughout the book prompt students to examine the ethical dimensions (or lack thereof) of various case studies.
Foster thorough understanding via student-focused features
A lively and engaging writing style, with interesting background information on many of the companies and their executives, draws students into the material and commands their continued interest.
A range of end-of-chapter assignments provides students ample opportunities to apply what they have learned.
Short, end-of-chapter questions help students ascertain that they’ve understood the material.
In-depth discussion questions and exercises enable a more comprehensive grasp of course content. An extensive list of references for each chapter invites further research and reading on the various topics covered.
A useful appendix at the end of the text summarises the top 25 signals indicating possible fictitious reporting in financial statements.

Shop for university

Log into digital learning platforms

Subject catalogue

Get support

Support

Digital learning platforms

Resources by discipline

Get support

Support

Get inspired

Key series

Shop by category

Support

Support

Support

Subject catalogue

Shop for university

Log into digital learning platforms

Get support

Resources by discipline

Digital learning platforms

Get support

Shop by category

Get inspired

Key series

Detecting Accounting Fraud: Analysis and Ethics, Global Edition, 1st edition

Need help?Get in touch

Shopping

Explore

Help & support

Pearson