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Statistical Techniques for Forensic Accounting: Understanding the Theory and Application of Data Analysis by Saurav K. Dutta

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Preface

Unfortunately forensic accounting is a growing profession. In fact, the FBI has added staff to its Forensic Accounting and Financial Crimes Division to address the increase in financial crimes. Further, forensic accounting is an expanding practice for the Big Four and other public accounting firms. This growth is attributable to the increased cost of fraud, the rise of Internet technologies that facilitate fraud, and recent legislation in some jurisdictions. Financial fraud is a global problem, and recent surveys conducted by KPMG and PwC show an increase in both the number and magnitude of fraud in many countries. Globalization, technology, and pursuit of business efficiency have made fraud easier to commit and harder to detect, making ...

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