Chapter 1
The Nature & Extent of Financial Crime
The Definitional Debates
White Collar Crime defined
Common Typologies
The Measurement Problem Data difficult to come by The Guesswork of Cost Estimates
Profile of the Financial Criminal Typical Profile
Uncertainty about Sociological and Psychological Motives
Chapter 2
Legal Elements of Financial Crime Basic Legal Concepts
The Prima Facia Standard Mens Rea & Actus Reus
Selected Financial Crimes within the United State Code (§§ 18, 26, 15, 31) Review of Statutes, concepts and terms, Conspiracy law, and the Bank Securities Act (BSA)
Title 18 Crimes and Criminal Procedure
Title 26 Internal Revenue
Title 15 Commerce and Trade
Title 31 Money & Finance
Recent Legislation Sarbanes-Oxford Act (SOX) of 2002
Additional Laws Obstruction of Justice
Societal Responses to Financial Crime
Chapter 3
Perpetrators, Lifestyles and Motivations of Financial Criminals Pre-incident Indicators
Psychological Autopsy
Solvability Factors
Crime Reconstruction & Court-defensible Terminology
Levels of Certainty & Levels of Proof Profiling White Collar Criminals Weisburd, Cressey, Albrecht, and Wells
Occupational Criminals Low-level Occupational Crime; Theft, Fraud, and Error The Ditton and Mars studies Kleptomania, Embezzlement, Vendor Fraud
Corporate Criminals Speculations of Motive
Engagement Planning Materiality
Chapter 4
Accounting Systems and Fraud Detection Accounting defined
Overview of Bookkeeping Basic Methods Methods of Recording Transactions
Overview of Accounting The Ledger The Business Cycle Understanding the Accounting Department
Overview of Financial Statements Net Worth Statements Balance Sheets Income Statements Cash Flow Statements
Fraud Detection using Financial Statements IRS ``Red Flags``
Chapter 5
Fraud Auditing and Forensic Accounting Auditing defined
Issues in Audit Reporting Reasonable Assurance Internal vs. External Auditors
A Matter of Opinion The Five Different Types of Audit Opinions
Audit Documentation, Audit Trials and Evidence The Emerging Disciplines of Fraud Auditing & Forensic Accounting
Chapter 6
Investigative Methods in Forensic Accounting Legal Counsel
Suspicion and Probable Cause Red Flags of Employee Behavior Red Flags of Organizational Behavior
Narrowing Down the Suspect
Gathering the Evidence
Diligence in your Investigation Best Practices Types of Evidence, their sources, and those competent to present it Fallout from an Investigation
Chapter 7
Detecting Theft, Embezzlement, Counterfeiting and Money Laundering Amateur vs. the Professional
Chapter 8
Detecting Fraud, Business and Corporate Crimes
Business and Corporate Crime
Securities Fraud
Consumer Fraud
Chapter 9
The Role of Computers in Forensic Accounting Insider, Outsider, and Contractor Forensic Accounting Software
Chapter 10
The Forensic Investigator as an Expert Witness Forensic Accounting and its Unique Skill-Set Common Hiring Scenarios Relevancy Standards: Federal Rules of Evidence, Frye, Daubert, etc. Hybrid Standards; North Carolina
The Reliability Factors of Daubert A Case Study in Fraud and the Expert Witness Williamson v. Haynes Best Western of Alexandria Internet Resources
Print Bibliography
Index
Dr. Thomas OConnor(Tom) is a comparative criminologist known for his expertise in theoretical aspects (etiology, jurisprudence, ethics) of his discipline as well as applied areas (forensics, profiling, investigation, intelligence, terrorism & security). His main interests involve critical issues in terrorism and homeland security where gaps exist in scientific knowledge. He teaches and manages the undergraduate program in criminal justice/homeland security at Austin Peay State University where he also directs the Institute for Global Security Studies. He holds a Ph.D. from Indiana University of Pennsylvania, a masters from the University of Illinois, and a bachelors from Knox College. He is the author of the textbook Bringing Terrorists to Justice and articles in Contemporary Criminal Justice, Journal of Security Administration, and the Journal of Justice and International Studies. He provides extensive information about a wide range of topics in the form of lecture notes at his well-known website called MegaLinks in Criminal Justice.
Dr. Robyn Hulsart, Associate Professor of Professional Studies at Austin Peay State University, is an accountant by trade but specializes in the classroom disciplines of ethics, fraud and forensic accounting. She holds an Ed.D. from the University of Nebraska, a Master of Accounting from Florida Atlantic University and a bachelors from Austin Peay State University. She has several pedagogical articles published on the topic of academic integrity as well as manuscripts examining the relationship between fraud and the economy.
