Sinopsis
Fraud or misrepresentation often creates patterns of error within complex financial data. The discipline of statistics has developed sophisticated techniques and well-accepted tools for uncovering these patterns and demonstrating that they are the result of deliberate malfeasance. Statistical Techniques for Forensic Accounting is the first comprehensive guide to these tools and techniques: understanding their mathematical underpinnings, using them properly, and effectively communicating findings to non-experts. Dr. Saurav Dutta, one of the field's leading experts, has been engaged as an expert in many of the world's highest-profile fraud cases, including Worldcom, Global Crossing, Cendant, and HealthSouth. Now, he covers everything forensic accountants, auditors, investigators, and litigators need to know to use these tools and interpret others' use of them. Coverage includes: Exploratory data analysis: identifying the "Fraud Triangle" and other red flags Data mining: tools, usage, and limitations Traditional statistical terms and methods applicable to forensic accounting Uncertainty and probability theories and their forensic implications Bayesian analysis and networks Statistical inference, sampling, sample size, estimation, regression, correlation, classification, and prediction How to construct and conduct valid and defensible statistical tests How to articulate and effectively communicate findings to other interested and knowledgeable parties
Acerca del autor
Dr. Saurav K. Dutta is an Associate Professor at the Department of Accounting, Business Law, and Taxation at the State University of New York at Albany, where he previously served as the Chairman of the Department. He has taught at the Graduate School of Management, Rutgers University, and at Zicklin College of Business, Baruch College, New York. He holds a Bachelor of Technology Degree in Aerospace Engineering from the Indian Institute of Technology (Bombay) and a Ph. D. in Accounting from the University of Kansas. His research interests are in applying statistical and analytic methodology to accounting and auditing problems, and his current work involves analyzing problems in financial reporting, as well as studying the accounting aspects of corporate sustainability initiatives. He has published over 25 research papers in academic journals, including Auditing: A Journal of Practice and Theory; Journal of Accounting, Auditing, and Finance; Journal of Accounting and Public Policy; Issues in Accounting Education; Journal of Cost Management; Journal of Corporate Accounting and Finance; International Journal of Technology Management; The Quality Management Journal; Corporate Social Responsibility and Environmental Management; Strategic Finance; and others. Dr. Dutta has presented his research findings at numerous national and international academic conferences and has conducted research seminars at many universities including, Harvard, Oxford, New York University, Rutgers, University of Southern California, Michigan State, Bentley, and Maastricht. He has conducted professional teaching and training seminars at Dai-Ichi-Kangyo Bank, Merrill Lynch, Prudential Insurance Company, and KPMG LLP. He has been invited by the AICPA to conduct workshops on the use of statistics in forensic accounting, and he has also been the “Featured Speaker” for the Corporate Director’s Group. Dr. Dutta has been engaged to design and analyze statistical tests on numerous accounting/litigation projects under the jurisdiction of the New York State Attorney General’s Office, U.S. District Court of the Southern District of New York, and the Securities and Exchange Commission, among others. Some of these engagements involved designing statistical procedures to verify claims for settlements of amounts ranging from $500 million to $6.1 billion and include the settlements for MCI-WorldCom, Global Crossing, Cendant Corp, and HealthSouth. He was involved with the reparations of more than 400 million CHF from the Swiss banks, under the purview of the U.S. District Court of Eastern New York. He has also been engaged to evaluate accounting systems related to hedge accounting, fair value accounting, and mergers and acquisition. Since 2006 he has served as the Subject Matter Expert (SME) for the IMA in their preparation and updating of the CMA examination study guide.
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