{"product_id":"fraud-casebook-isbn-9780470134689","title":"Fraud Casebook","description":"Praise for Fraud Casebook Lessons from the Bad Side of Business\u003cbr\u003e \u003cbr\u003e \"I have known Mr. Wells for over twenty years. In my opinion, no one in the world knows more about fraud than he does.\"\u003cbr\u003e -W. Steve Albrecht, Associate Dean, Marriott School of ManagementBrigham Young University, Provo, Utah\u003cbr\u003e \u003cbr\u003e \"This book covers the entire range of fraud that can be encountered in the workplace.\"\u003cbr\u003e -Grant D. Ashley, Vice President for Corporate Security and SurveillanceHarrah's Entertainment Inc., Las Vegas, Nevada\u003cbr\u003e \u003cbr\u003e \"I had the pleasure of serving with Mr. Wells when both of us were volunteers for the American Institute of Certified Public Accountants. He knows as much as anyone about how to detect and deter fraud.\"\u003cbr\u003e -James G. Castellano, Chairman, RubinBrown LLP, St. Louis, Missouri\u003cbr\u003e \u003cbr\u003e \"I have worked with Mr. Wells for ten years. His reputation is unsurpassed.\"\u003cbr\u003e -John F. Morrow, Vice President, The New FinanceAmerican Institute of Certified Public Accountants, New York, New York\u003cbr\u003e \u003cbr\u003e \"Fraud Casebook is a terrific work. I highly recommend it.\"\u003cbr\u003e -Sherron S. Watkins, a Time magazine \"Person of the Year,\" Houston, Texas\u003cbr\u003e \u003cbr\u003e \"No one has done more for fraud prevention and detection than Mr. Wells and the Association of Certified Fraud Examiners. Their guidance and training proved invaluable to my staff and me in uncovering the WorldCom fraud.\"\u003cbr\u003e -Cynthia Cooper, a Time magazine \"Person of the Year,\" Clinton, Mississippi \u003cp\u003ePreface\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 1 Asset Misappropriation 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 1 High Art, Low Value: How a Connoisseur Became a Convict 3 \u003cbr\u003e\u003ci\u003eby Ellen A. Fischer\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 2 The Ambitious Payroll Manager 16 \u003cbr\u003e\u003ci\u003eby John Tonsick\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 3 The Insider 25 \u003cbr\u003e\u003ci\u003eby Craig R. Sinnamon\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 4 Aloha, Hawaii! 36 \u003cbr\u003e\u003ci\u003eby Dominic A. D’Orazio\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 5 What About Pete? 44 \u003cbr\u003e\u003ci\u003eby Michael Goldman\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 6 Check, Please 54 \u003cbr\u003e\u003ci\u003eby Peter Parillo\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 7 The MoJo Skim Twins 61 \u003cbr\u003e\u003ci\u003eby John F. Kronick\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 8 The Mole 71 \u003cbr\u003e\u003ci\u003eby Manuel Pereira\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 9 Her Passion for Fashion 79 \u003cbr\u003e\u003ci\u003eby Bethmara Kessler\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 10 An Unaffordable Complex 91 \u003cbr\u003e\u003ci\u003eby Jeffrey D. Barsky\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 11 A Taxing Problem 100 \u003cbr\u003e\u003ci\u003eby Andrew H. Kautz\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 12 Phantom Links In The Supply Chain 108 \u003cbr\u003e\u003ci\u003eby Christopher J. Kelly\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 13 The Trusting Business Owner 117 \u003cbr\u003e\u003ci\u003eby David H. Glusman\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 14 The $13 Million Man 126 \u003cbr\u003e\u003ci\u003eby John Francolla\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 15 They Didnt Know Jack 137 \u003cbr\u003e\u003ci\u003eby Janet M. McHard\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 16 The Skim Sisters 145 \u003cbr\u003e\u003ci\u003eby Adam K. Bowen\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 17 No Such Thing as a Free Lunch 156 \u003cbr\u003e\u003ci\u003eby Suzanne Coggins\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 18 The Dirty Custodian 164 \u003cbr\u003e\u003ci\u003eby Paul J. Harvey\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 19 The Video Game 172 \u003cbr\u003e\u003ci\u003eby Carlos L. Holt\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 20 Bet Your Life on It 183 \u003cbr\u003e\u003ci\u003eby Howard B. Grobstein and Joshua R. Teeple\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 21 When Petty Cash Isn’t Petty 195 \u003cbr\u003e\u003ci\u003eby Karen Frey\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 22 Where Did My Money Go?203 \u003cbr\u003e\u003ci\u003eby Robert Barr\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 23 Three Strikes and You’re Out! 212 \u003cbr\u003e\u003ci\u003eby Mary Best\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 24 Country Club Fraud — What a Steal! 222 \u003cbr\u003e\u003ci\u003eby John Boekweg\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 25 Where in the World Is Dina Sanchez? 233 \u003cbr\u003e\u003ci\u003eby Briana J. Paciorek\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 26 School of Fraud 242 \u003cbr\u003e\u003ci\u003eby Nessan Ronan\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 27 Price Check on Register One 251 \u003cbr\u003e\u003ci\u003eby Dwight Taylor\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 28 The Sky Is the Limit 260 \u003cbr\u003e\u003ci\u003eby Brian E. Browning\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 29 Supplemental Income 268 \u003cbr\u003e\u003ci\u003eby James E. Whitaker\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 30 An Innocent Perpetrator 276 \u003cbr\u003e\u003ci\u003eby Howard C. Sparks\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 31 Dr. Amy 285 \u003cbr\u003e\u003ci\u003eby Stephen A. Pedneault\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 32 Patriotic Game 295 \u003cbr\u003e\u003ci\u003eby James Lee\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 33 Would You Like the Special Poutine, If You Know What I Mean? 305 \u003cbr\u003e\u003ci\u003eby Richard Elliott\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 34 Three-Ring Circus: An Exposé of a Corporate Commission Embezzlement 316 \u003cbr\u003e\u003ci\u003eby David A. Schneider\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 35 One Bad Turn Deserves Another 327 \u003cbr\u003e\u003ci\u003eby Forrest Bowman Jr. and Charles F. G. Kuyk III\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 36 Dialing for Dollars 337 \u003cbr\u003e\u003ci\u003eby Ian Henderson\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 37 Wake-Up Call 343 \u003cbr\u003e\u003ci\u003eby Michael Speight\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 38 The Dental Queen 351 \u003cbr\u003e\u003ci\u003eby Kenneth J. Wilson\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 39 Shirley A. Little Wouldn’t Hurt! 358 \u003cbr\u003e\u003ci\u003eby A. T. “Chief” Schwyzer\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 40 Just When You Thought It Was Safe 368 \u003cbr\u003e\u003ci\u003eby Frank D. Moran Jr.\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 41 How Many Ways Can I Defraud You? 378 \u003cbr\u003e\u003ci\u003eby David Clements\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 2 Corruption Schemes 389\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 42 A Contract of Convenience 391 \u003cbr\u003e\u003ci\u003eby Robert B. Walsh Jr.\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 43 Corruption by Seduction 404 \u003cbr\u003e\u003ci\u003eby Douglas M. Watson\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 44 “Big Easy” Business 418 \u003cbr\u003e\u003ci\u003eby Patrick W. Malik and Jeffrey R. Sebree\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 45 Unlucky 13 425 \u003cbr\u003e\u003ci\u003eby Graham J. Thomson\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 46 It ’s 11 p.m. Do You Know What Your IT Director Is Up To? 434 \u003cbr\u003e\u003ci\u003eby John Kula\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 47 These Weights Didn’t Measure Up! 444\u003cbr\u003e\u003ci\u003eby Joseph R. Dervaes\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 48 Swimming with the Sharks 455 \u003cbr\u003e\u003ci\u003eby Pedro Fabiano\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 49A New York State of Fraud 466 \u003cbr\u003eby Martin T. Biegelman\u003c\/p\u003e \u003cp\u003eCHAPTER 50 Information Superhighway 477 \u003cbr\u003e\u003ci\u003eby Barry Davidow\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 3 Financial Statement Fraud Schemes 491\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 51 Banking on Fraud 493 \u003cbr\u003e\u003ci\u003eby Jason Lee\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 52 Just a Matter of Time 502 \u003cbr\u003e\u003ci\u003eby Margaret Smith\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 53 Bury Me Not in Guyandotte 510 \u003cbr\u003e\u003ci\u003eby John W. Burdiss\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 54 The Woolly Mammoth Eats Its Prey 519 \u003cbr\u003e\u003ci\u003eby Paul Pocalyko and Charles N. Persing\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 55 Double Damage 527 \u003cbr\u003e\u003ci\u003eby Matthias K. Kopetzky\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 56 How to Steal a Million Dollars Without Taking the Cash 536 \u003cbr\u003e\u003ci\u003eby Richard A. Riley\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 4 Other Fraud Schemes 547\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 57 This Land Is Your Land, This Land Is My Land 549 \u003cbr\u003e\u003ci\u003eby Andrew Pappas\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 58 Paradise Lost 560 \u003cbr\u003e\u003ci\u003eby Pierre E. Lautischer\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 59 BODIES FOR RENT 568 \u003cbr\u003e\u003ci\u003eby Rebecca S. Busch\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 60 The Million-Dollar Breach of Trust 577 \u003cbr\u003e\u003ci\u003eby Holly Frook Graham\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 61 Troubled Water 587 \u003cbr\u003e\u003ci\u003eby Dimiter Petrov Dinev\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 62 Con Artists Gone Wild 596 \u003cbr\u003e\u003ci\u003eby Heinz Ickert\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eIndex 607\u003c\/p\u003e \"Don’t just read this book. Read it and then look at your organization and evaluate your company's risks. Implement the lessons learned and the recommendations to prevent future occurrences so that you won't have to go through what I and the other people in this book experienced.\" (\u003ci\u003eStrategic Finance\u003c\/i\u003e, August 2008)   \u003cp\u003e\u003cb\u003eJOSEPH T. WELLS, CPA, CFE,\u003c\/b\u003e is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a former adjunct professor of fraud examination at the University of Texas at Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both \u003ci\u003eInternal Auditor\u003c\/i\u003e and the \u003ci\u003eJournal of Accounting\u003c\/i\u003e magazines, and he is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Mr. Wells has been inducted into the American Institute of Certified Public Accountants' Business and Industry Hall of Fame and named to \u003ci\u003eAccounting Today\u003c\/i\u003e's list of top 100 most influential people for the last nine years in a row.     \u003c\/p\u003e\u003cp\u003e\u003cb\u003eFRAUD CASEBOOKLessons from the Bad Side of Business\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eFraud is a serious problem that goes beyond monetary losses. It costs jobs, corporate reputations, and individual dignity. \u003ci\u003eFraud Casebook: Lessons from the Bad Side of Business\u003c\/i\u003e is the most comprehensive book ever compiled on fraud case studies, presenting the collected insights of some of the most experienced fraud examiners around the world. With revealing case studies handpicked and edited by Joseph T. Wells, the founder and Chairman of the Association of Certified Fraud Examiners (ACFE\u003csup\u003eSM\u003c\/sup\u003e)—the world's leading anti-fraud organization—this collection sheds light into the dark corners of government and commerce through professional investigations. \u003c\/p\u003e\u003cp\u003eOrganized around the various categories of fraud, the cases in this exceptional casebook explore three broad categories of fraud as well as their various sub-schemes: asset misappropriations, corruption, and fraudulent financial statements. Each case provides an informative and entertaining look into the complex social factors behind fraudulent behavior. The observations of each fraud examiner, drawn from years of practical experience, provide readers with invaluable perspectives, many of which have never before been conveyed publicly. Some of the sixty-two cases in \u003ci\u003eFraud Casebook\u003c\/i\u003e include: \u003c\/p\u003e\u003cul\u003e \u003cli\u003e\n\u003ci\u003eSwimming with the Sharks\u003c\/i\u003e, Pedro Fabiano\u003c\/li\u003e \u003cli\u003e\n\u003ci\u003eCon Artists Gone Wild\u003c\/i\u003e, Heinz Ickert\u003c\/li\u003e \u003cli\u003e\n\u003ci\u003eBodies for Rent\u003c\/i\u003e, Rebecca Busch\u003c\/li\u003e \u003cli\u003e\n\u003ci\u003eInformation Superhighway\u003c\/i\u003e, Barry Davidow\u003c\/li\u003e \u003cli\u003e\n\u003ci\u003eDialing for Dollars\u003c\/i\u003e, Ian Henderson\u003c\/li\u003e \u003cli\u003e\n\u003ci\u003eThe $13 Million\u003c\/i\u003e \u003ci\u003eMan\u003c\/i\u003e, John Francolla\u003c\/li\u003e \u003cli\u003e\n\u003ci\u003eHer Passion for Fashion\u003c\/i\u003e, Bethmara Kessler\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003ci\u003eFraud Casebook: Lessons from the Bad Side of Business\u003c\/i\u003e not only provides an insider look at fraud, it serves to educate readers to hopefully avert some of the mistakes made in the past. It illuminates the combination of timing, teamwork, and vision necessary to understand fraud and prevent it from happening in the first place. Finally, it challenges senior managers to better use their corporate resources to become much smarter about fraud, or risk becoming its victims.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989242560741,"sku":"NP9780470134689","price":89.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470134689.jpg?v=1761783347","url":"https:\/\/k12savings.com\/es\/products\/fraud-casebook-isbn-9780470134689","provider":"K12savings","version":"1.0","type":"link"}