Description

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The existence and persistence of high profile alleged financial statement fraud (FSF) have negatively affected the safety and soundness of financial markets and investors confident in public financial information. Forensic accounting has advanced as an important and rewarding field of accounting to prevent, detect and correct FSF. There has been significant demand for and intertest in forensic accounting as well substantial growth in both investigation and litigation services.

The first volume addresses the relevance and importance of forensic accounting and fraud examination as well as the framework and structure of forensic accounting practices. The author presents an introduction to forensic accounting and financial statement fraud examination and their relevance and importance to businesses, financial markets, economies and society. Also discussed is forensic accounting opportunities, skills, and services; forensic accounting profession; and professional responsibilities and codes of conduct for forensic accountants. Finally, forensic accounting best practices, education, and research are touched on.

About the Author

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Dr. Zabihollah (Zabi) Rezaee, PhD, CPA, CMA, CIA, CFE, CGFM, CSOXP, CGOVP, CGRCP, CGMA and CRMA, is the Thompson-Hill Chair of Excellence, PhD coordinator and professor of accountancy at the University of Memphis. He also served a two-year term on the Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB). He received his BS degree from the Iranian Institute of Advanced Accounting, his MBA from Tarleton State University in Texas, and his PhD from the University of Mississippi. Dr. Rezaee holds ten certifications, including certified public accountant (CPA) and certified fraud examiner (CFE). He served as the 2012-2014 secretary of the Forensic Accounting Section of the American Accounting Association (AAA) and is currently the editor of the Journal of Forensic Accounting Research (JFAR). Professor Rezaee has published over 220 articles and made more than 240 presentations, written 11 books including the two books on Corporate Governance and Audit Committees published by the Business Expert Press. He has testified before the Federal Courts as the expert witness.