Fraud Examination: Financial Reporting

Accounting

ISBN #978-1-959142-85-0

Fraud Examination: Financial Reporting

Steve Albrecht, PhD, CPA, CIA, CFE
Mark Zimbelman, PhD, CPA
Chad Albrecht, PhD
Richard Riley, PhD, CPA, CFE, CFF, CVA

Students will learn how financial statement fraud happens and how to detect and prevent it, grounded in real cases like Enron, WorldCom, Satyam, and Phar-Mor. Students learn a systematic framework for detecting fraud, then work through how it appears in specific areas: revenue recognition, inventory and cost of goods sold, understated liabilities, overstated assets, and inadequate disclosures. The course closes with prevention strategies, auditing measures, and internal controls, backed by a review unit for competency exam preparation. Drawing on the authors' experience with Fortune 500 companies, the FBI, and the United Nations, the course pairs its text with videos and adaptive learning resources so students can both understand and apply fraud detection theory.

Preview a Chapter

Request Access

Free instructor demo access to full resource

Plug-and-play solution for instant adoption

Lifetime access for students

Course Objective

This fraud and forensic accounting courseware offers a comprehensive, experience-based framework for detecting and preventing financial statement fraud, featuring videos and adaptive learning tools to enhance students' understanding and application of key concepts.

Topic 1: An Introduction to Financial Statement Fraud

Topic 2: The Profession’s Focus on Financial Statement Fraud

Topic 3: A Framework for Detecting Financial Statement Fraud

Topic 4: Revenue-Related Financial Statement Fraud

Topic 5: Inventory and Cost of Goods Sold Fraud

Topic 6: Fraud Involving the Understatement of Liabilities

Topic 7: Overstatement of Asset Fraud

Topic 8: Inadequate Disclosure Fraud

Topic 9: Financial Statement Fraud Prevention

Topic 10: Auditing Measures and Internal Controls

Topic 11: Review For Competency Exam

View a sample video!

Meet the Author!

Request Access

Request free instructor access to any resource. Simply let us know who you are, what school you teach at, which resources you would like access to, and we’ll do the rest!

Not sure which resource fits best for you?

View Catalog

Made by professors, for professors

Auto-Graded Assessments

Customize assessments or create new ones. Assessments are completed online within the text and instantly graded with detailed feedback.

LMS Integration

Access courseware with single sign-on convenience using our LMS integration tools. Assignments, exams, and grades are automatically synced.

Instructor Materials

Take advantage of study plans, PowerPoint presentations, and test banks so that courses require minimal start-up time.

Micro-Credentials & Certificates

Allow your students to earn achievements in the classroom. Keep them engaged using ready-made badges and certificates, or create your own.

AI Virtual Assistant

Our AI Virtual Assistant transforms how students engage with content, offering features like multilingual translation, question answering, progress assessment, and much more.

FAQs

MyEducator was founded by university professors who were frustrated with traditional publishers. Fed up with the high cost for students, outdated content, and ineffective use of technology, they set out to create interactive smart textbooks that could be customized for each course. They knew there had to be a better way.

We understand the need for change–not just in the content students use but in how they apply their knowledge in the real world. Join our mission to make learning more accessible and relevant for every student, in every class, everywhere.

We are proud to offer some of the lowest prices in the industry. Many of our modules and supplements are even more affordable. You can choose from ready-made courseware bundles, or customize your own for additional savings for students! Contact us to learn more about pricing options for your classroom.

Students have access for life. They can even access updates and new versions of their resource at any time for no additional cost.

Yes! You can custom-tailor any resource with your own materials, add/remove and rearrange content, and you even have access to our authors to assist in creating the perfect resource for your specific needs.

Lightning fast–once you choose to adopt, our team is ready to assist with setup and provide continuous support.

We integrate with all major LMS platforms: Canvas, Brightspace, Moodle, Blackboard, and even your own LMS. Integration is secure and stable.

We have collaborated closely with our authors to make your adoption process as turn-key as possible! While offerings vary by resource, we generally provide a full range of materials, including syllabi, instructor guides, lesson outlines, robust auto-graded assessments, videos, current event articles, case studies, simulations, games, an AI Virtual Assistant, and more. We’re constantly adding resources to support your teaching needs!

Related Courseware

Financial Accounting Practice Sets with Excel

Excel for Accounting—2nd ed.

An Introduction to Financial Accounting Using Canvas

Ready to get started?

Contact us today