Zabihollah Rezaee & Richard Riley 
Financial Statement Fraud 
Prevention and Detection

Practical examples, sample reports, best practices and
recommendations to help you deter, detect, and prevent financial
statement fraud

Financial statement fraud (FSF) continues to be a major
challenge for organizations worldwide. Financial Statement
Fraud: Prevention and Detection, Second Edition is a superior
reference providing you with an up-to-date understanding of
financial statement fraud, including its deterrence, prevention,
and early detection.

You will find

* A clear description of roles and responsibilities of all those
involved in corporate governance and the financial reporting
process to improve the quality, reliability and transparency of
financial information.

* Sample reports, examples, and documents that promote a
real-world understanding of incentives, opportunities, and
rationalizations

* Emerging corporate governance reforms in the post-SOX era,
including provisions of the SOX Act, global regulations and best
practices, ethical considerations, and corporate governance
principles

* Practical examples and real-world ‘how did this happen’
discussions that provide valuable insight for corporate directors
and executives, auditors, managers, supervisory personnel and other
professionals saddled with anti-fraud responsibilities

* Expert advice from the author of Corporate Governance and
Ethics and coauthor of the forthcoming Wiley textbook, White
Collar Crime, Fraud Examination and Financial Forensics

Financial Statement Fraud, Second Edition contains
recommendations from the SEC Advisory Committee to reduce the
complexity of the financial reporting process and improving the
quality of financial reports.

About the author

ZABIHOLLAH REZAEE, PHD, CPA, CFE, CIA, CGFM, CMA, is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis and served a two-year term on the Standing Advisory Group (SAG) of the Public Company Accounting Oversight Board (PCAOB). He has published over 175 articles in a variety of accounting and business journals and six books, including Corporate Governance and Ethics (Wiley).

RICHARD RILEY, PHD, CPA, CFE, is a Louis F. Tanner Distinguished Professor of Public Accounting at West Virginia University. He was recognized as the 2008 ACFE Educator of the Year and by the American Accounting Association in 2009 for his innovations in accounting education. He is a forensic accountant and a Certified Fraud Examiner who has developed and implemented educational programs for the United States National Institute of Justice and the Internal Revenue Service. In addition to his distinguished academic career, he was employed as a senior accountant in the accounting firm of Deloitte & Touche.