會計違規(guī)和財務欺詐（第2版 英文版）

Chapter1:TheOriginofFinancialFraud
Let'sStepBack
WhatIsan"AccountingIrregularity?"
SoHowDoAccountingIrregularitiesComeAbout?
Example
IsolatingtheElements
TheDangerof"ManagedEarnings"
TheAuditCommittee,theInternalAuditDepartment,andtheOutsideAuditor
TheAuditCommittee
InternalAudit
TheOutsideAuditor
TheFraudSurfaces
ACrisisfortheBoard
Chapter2:SoWhoGetstheBlame?
BlamingtheOutsideAuditor
TheTreadwayCommission
ConsequencesoftheTreadwayCommissionReport
FurtherDevelopments
TheLevittInitiatives
SoWhoGetstheBlame?
Chapter3:TheImmediateAftermath
ThePreliminaryInvestigation
TheInitialBoardMeeting
ARaceAgainstTime
ActionPlan
TheInitialPressRelease
OtherIssues
TheAuditor'sUpperHand
Chapter4:GettingNewAuditedFinancialStatements
InitialInvolvementoftheOutsideAuditor
EffectonPreviouslyIssuedAuditReports
TheElementofMistrust
BenefitsofContinuingtheAuditRelationship
TheIndependentForensicAccountingTeam
ResponsibilityforRestatedFinancialStatements
RestatementRequirements
RestatementsandMateriality
TheAuditProcess
RepresentationstotheAuditor
EffectofLawsuitsonAuditorIndependence
TheBottomLine
Chapter5:DiggingOuttheFraud:TheLawyers
PurposesoftheInvestigation
WhoConductstheInvestigation?
TimeFrameoftheInvestigation
TaskstoPerform
LackofSubpoenaPowerandtheInterviewProcess
UnresolvedQuestions
TheReport
CantheReportRemainPrivileged?
IstheInvestigators'WorkProductPrivileged?
Chapter6:DiggingOuttheFraud:TheForensic
Accountants
WhatIsaForensicAccountant?
WhyHireaForensicAccountant?
TheDifferencebetweenaForensicInvestigationandanAudit
ImmediateObjectives
FramingtheIssues
RevenueRecognition
Reserves
Inventory
Expenses
ConductingtheInvestigation
InteractingwiththeLawyersandtheAttorney-Client
Privilege
CoordinationwiththeOutsideAuditor
KnowingWhentoStop
Chapter7:ClassActionLawsuits
WhatIsaClassAction?
TheCommencementofClassActionLitigation
TheLikelyDefendants
SortingOutPartiesandCounsel
TheConsolidatedComplaint
LiabilityImplicationsoftheInitialPressRelease
TheMotiontoDismiss
TheProspectsofanEarlySettlement
TheProcessofDiscovery
TheProductionofDocuments
AdditionoftheOutsideAuditor
TheTakingofDepositions
DynamicsFavoringSettlement
SecuritiesLawDamages
UltimatelyaSettlement
Chapter8:DealingwiththeD&OInsurer
TheStructureofaTypicalPolicy
AnalysisofaD&OPolicy
AClaimMustHaveBeenMadeDuringthe
PolicyPeriod
TheClaimMustBeMadeAgainstanInsured
TheClaimMustBeforaWrongfulAct
TheInsuredMustHaveIncurredaLoss
TheClaimMustNotBeExcluded
ConductExclusions
ExclusionsDuetoOtherPolicies
TheInsuredv.InsuredExclusion
Endorsements
TheInsurerMustBeTimelyNotified
TheLossMustBeinExcessoftheRetentionAmountandNotWithinAnyApplicableCoinsurance
Percentage
TheD&OPolicyandAccountingIrregularities
TheDeliberateFraudulentActExclusion
ImputationfromOneInsuredtoAnother
TheNeedforaFactualDetermination
TheProblemof"LooseCannonsontheDeck"
TheApplicationProcess
SoHowDoesAllThisEndUp?
TheBestApproach
Chapter9:DealingwiththeRegulators
TheSEC:ThePowertoInvestigate,Correct,andPunish
DisclosureRequirements
AdditionalProvisions
FinancialFraudInvestigations
FormalOrdersofInvestigationandSubpoenaPowers
PenaltiesandSanctions
RegainingCredibilitywiththeSEC:FightorAcquiesce?
CooperatingwiththeSEC
InitialContactwiththeSEC
EarlyCommunicationwiththeSEC
RespondingtoSECSubpoenasandtheRepresentation
ofWitnesses
TurningOveranInvestigativeReporttotheSEC
MakingPeacewiththeSEC
DealingwithSelf-RegulatoryOrganizations
What"SROs"AreandWhatTheyDo
SROsandtheSEC
ListingRequirements
EnhancedExchangeRequirements
PreventingandHandlingDelistingProceedings
EarlyDialogueandSuspensionofTrading
CorrectiveMeasures
ATwo-ProngedApproachtoDelistingProceedings
Chapter10:CriminalInvestigations
TheInitialGrandJuryPhase
ProducingDocumentstotheProsecutor
InitialContactswithCounselforIndividualEmployees
EmployeeInterviews
TheTestimonialGrandJuryPhase
TheFifthAmendmentPrivilege
TheAttorney-ClientPrivilege
TheAttorneyWork-ProductDoctrine
TheJoint-DefensePrivilege
ProsecutorialStatusandImmunity
CorporateCriminalLiabilityforEmployeeActions
CorporateIndemnificationforCounselFees
SeparateCounselforTargetsandSubjects
PleaDiscussionsandSentencingConsiderations
OtherResponsibilitiesofCounselforaTargetCompany
ParallelProceedings
Chapter11：What'sanAuditCommitteetoDo?
FinancialReportingandtheAuditCommittee
Checklists,Checklists,Checklists
AnApproachtoAuditCommitteeOversight
TheToneattheTop
LogisticalCapability
ImmediateDetectionofFinancialMisreporting
AProperlyConfiguredAuditCommittee
Independence
FinancialSophistication
WillingnesstoWork
TheBiggestChallenge:Information
GettingInformationfromSeniorManagement
GettingInformationfromtheOutsideAuditor
EnvironmentalInformation
LogisticalCapabilitiesoftheFinancialReporting
System
ManagerialBiasintheApplicationofGAAP
TheLevelofCooperationandDifficultiesEncountered
UnusualRevenueorReserveActivity
NonmaterialPATEs
ThoroughnessoftheAudit
SAS-61Items
AuditorIndependence
GettingInformationfromtheInternalAudit
MakingtheToolsWork
MoreontheToneattheTop
MinimizeRelianceonPaper
LearntheBusiness
MeetwithOthersandAlone
MeetWhenNecessary
UseGoodJudgment
Chapter12:DueDiligence
LookingattheNumbers
LookingattheEnvironment
TheChiefExecutiveOfficer
TheChiefFinancialOfficer
TheEffectivenessoftheAuditCommittee
ANewIndustry
AnAggressiveGrowthProgram
AnIndustryDownturn
Chapter13:AccountingIrregularitiesandtheFutureof
FinancialReporting
AReal-TimeWorld
A1930sFinancialReportingSystem
SoEntertheAnalysts
AConsequenceIsAccountingIrregularities
OtherCapitalMarketInefficiencies
There'sAnotherWay