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Forensic Accounting and Financial Frauds (Volume 2)

T. Sunitha (Author) Sunita Suresh (Author) C. Padmavathi (Author)

Forensic accounting is the application of specialized knowledge and specific skills to stumble upon the evidence of economic transactions. The ever-increasing corrupt business practices, corporate frauds, the much talked about financial statement frauds at Enron and WorldCom and other crimes have brought 'forensic accounting' to limelight. Rapid advances in technology sector transformed the nature of frauds. Countering sector-specific frauds require an overarching strategy distinctive to certain sectors. It has been recognized across all sectors that internal control reviews help prevent frauds. Specific internal control procedures designed with focus on frauds and managements' stance in combating frauds partly solve the problem. However, the inherent limitations of audits and reviews bring to limelight the importance of the role of a forensic accountant. A forensic accountant is a professional who goes beyond the numbers and combines his financial expertise with investigative prowess to uncover frauds of all magnitude. A forensic accountant's investigative services extend to cover a wide spectrum - from accounting violations, exposing tax evasions, financial misappropriations, employee fraud investigations, undertaking criminal investigations, resolving partnership disputes, marital dissolutions, bankruptcy, investigation into breach of fiduciary duty, capital market frauds, undertaking business valuations, investigation of family disputes, wrongful termination and countering terrorism. This book, the second in a series of volumes on Forensic Accounting and Financial Frauds, attempts to present a comprehensive literature on some specific white-collar thefts pertaining to specific sectors.

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About the author

T. Sunitha

T. Sunitha is an active information professional at the Indian Institute of Management Kozhikode. She holds a Masters in Library and Information Science and a Masters in Library and Information Science and a Masters in Commerce, both from the University of Calicut and has qualified the UGC/NET Junior Research Fellowship. At IIMK she is actively involved in the electronic journals and databases management and the digital library development. She has authored half a dozen papers in information science and technology.

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Bibliographic information

Title Forensic Accounting and Financial Frauds (Volume 2)
Format Softcover
Date published: 10.10.2008
Edition 1st ed.
Language: English
isbn 813141387X, 9788131413876
length vi+vi+353p., Figures; 23cm.