| Description |
1 online resource |
| Contents |
Introduction ; What Is Forensic Accounting?; Criminological Theories; Motive; Opportunity; Financial Crimes; Legal Requirements; The Financial Disciplines; General Business Operations; Providing Goods; Providing Services; Providing Ideas; Record Retention; Basic Accounting; Books and Records; Basic Tax Law; Regulatory Agencies; Characteristics of Financial Crimes; Spending; Saving; The Structure; Conspiracy; Fraud; Categories of Theft; Theft; Burglary; Larceny; Robbery; Embezzlement; Swindle; Schemes; The Paper Trail; What Is the "Paper Trail?"; What Does the Paper Trail Look Like?; Check Registers; Stocks and Bonds; Real Property; Vehicles; Other Assets; Jewelry; Furs and Clothing; Collectibles; Antiques; Philately; Numismatics; Artwork |
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; Liabilities; Collecting and Preserving Evidence; Interviewing; Gathering Documentary Evidence; Documentation; Relevance; Materiality; Competency; Gathering Evidence through Observation; Observation; Surveillance; Moving Surveillance; Electronic Surveillance and Monitoring; Telephonic Intercepts; Undercover Operations and Body Wires; Search and Seizure; Reasonable or Unreasonable; Probable Cause; Oath or Affirmation; Particular Description; Preparing an Affidavit for a Search Warrant; The Affidavit; The Affiant; Probable Cause; Oath or Affirmation; Particular Description; Executing the Warrant; What Is a Financial Investigation?; The Theory behind Indirect Methods of Proof; Requirements for Indirect Methods of Proof; The Standard Methods of Proof; Specific Items; Bank Deposits and Cash |
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Expenditures; Net Worth and Personal Expenditures; Hybrid Methods; Percentage Markup; The Cash-T; What Processes Are Common to All Indirect Methods of Proof?; Starting Point; Likely Source of Income; Identify All of the Players; Following All Available Leads; Mathematical Accuracy; Addressing Potential Defenses; The Cash Hoard; Personal Loans; Denial of True Ownership; The Specific Items Case; Case Summary; Evidence Developed; Other Information; The Bank Deposits and Cash Expenditures Case; Case Summary; The Net Worth and Personal Expenditures Case; Case Summary; Cash on Hand; Cash in Banks; House: Maple Street; New House; Donut Shop; Stocks and Bonds; Ford Taurus; Jeep Cherokee/Lincoln; Colorado Condominium; Indirect Methods in Tax Investigations; Types of Tax Crimes; Understating Income |
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; Overstating Expenses; Other Tax Crimes; Tax-Related Crimes; False Returns; False Preparer Schemes; Tax Shelter Schemes; Unique Aspects of Criminal Tax Investigations; Additional Steps Needed in Tax Cases; The Case Report; Introduction; Recommended Charges; History of Subjects; Business History; Theory; Venue; Starting Point; Likely Source of Income; Evidence of Intent; Evidence; Defense of Subject; Conclusions and Recommendations; Preparation for Trial; Packaging the Evidence; Grand Jury Presentation; Pretrial Conferences; Pretrial Interviews; The Trial; Innovative Applications; Forfeiture; Money Laundering; Financial Investigating and Counterterrorism |
| Summary |
Introduction What Is Forensic Accounting? Criminological Theories Motive Opportunity Financial Crimes Legal Requirements The Financial Disciplines General Business Operations Providing Goods Providing Services Providing Ideas Record Retention Basic Accounting Books and Records Basic Tax Law Regulatory Agencies Characteristics of Financial Crimes Spending Saving The Structure Conspiracy Fraud Categories of Theft Theft Burglary Larceny Robbery Embezzlement Swindle Schemes The Paper Trail What Is the ""Paper Trail?"" What Does the Paper Trail Look Like? Check Registers Stocks and Bonds Real Prope |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Online resource; title from PDF title page (EBSCO, viewed March 26, 2018) |
| Subject |
Forensic accounting -- United States
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BUSINESS & ECONOMICS -- Infrastructure.
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SOCIAL SCIENCE -- General.
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Forensic accounting
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United States
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| Form |
Electronic book
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| ISBN |
9781466562646 |
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1466562641 |
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