Fraud Examination ACCT 2025 – Academic Year 2021/2022, Semester 2

 RESOURCES
Required text

Albrecht, W., Albrecht, C., Albrecht, C. and Zimbelman, M. (2012) Fraud Examination 4th Ed,
South –Western.

Highly Recommended

Report to the Nations on Occupational Fraud and Abuse 2020 Global Fraud Study.

Recommended (non-compulsory)

Books
Golden, T., Skalak, S. and Clayton, M. (2006). A Guide to Forensic Accounting Investigation,
John Wiley & Sons, Inc.
http://160592857366.free.fr/joe/ebooks/Corporate%20Finance/Wiley%20A%20Guide%2
0to%20Forensic%20Accounting%20Investigation.pdf

Silverstone, H. and Sheetz, M. (2007). Forensic Accounting and Fraud Investigation for Non-
Experts 2nd Ed., John Wiley & Sons, Inc.
http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.469.1572&rep=rep1&type=pdf

Articles

Baker, J. (2004). The Sociological Origins of 'White-Collar Crime', The Heritage Foundation,
October 4, 2004
http://www.heritage.org/research/reports/2004/10/the-sociological-origins-of-white-
collarcrime

Detecting Fraudulent Financial Reporting through Financial Statement Analysis

http://www.joams.com/uploadfile/2013/1225/20131225035355373.pdf

Can Financial Ratios Explain the Occurrence of Fraudulent Financial Statements?

http://mak.trunojoyo.ac.id/wp-content/uploads/2014/04/P32_Financial-Ratios-Explain-
Fraudulent-Financial-Statements_Radziah.pdf

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