Financial Statement Fraud Casebook - GBV

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Financial Statement. Fraud Casebook. BAKING THE LEDGERS AND COOKING THE BOOKS. Edited by. Dr. Joseph T. Wells. WILEY. John Wiley & Sons, Inc.
Financial Statement Fraud Casebook BAKING THE LEDGERS AND COOKING THE BOOKS

Edited by

Dr. Joseph T. Wells

WILEY John Wiley & Sons, Inc.

Contents

Preface Chapter 1

XI

Keep On Trucking Ralph Wilson

Chapter 2

Too Good to Be True?

13

Carolyn Conn

Chapter 3

Trust Us . . . W e W o u l d n ' t Lie t o Y o u

25

Stephen Pedneault

Chapter 4

Rotten from the Core

35

Paul Pocalyko and Colleen Vallen

Chapter 5

The Broken Trust

45

Aaron Lau

Chapter 6

The Perfect Family Business

57

Alejandro Morales

Chapter 7

Auditor's Loyalty

67

Jyoti Khetarpal

Chapter 8

Easy Come, Easy Go

75

Brad Mroski

Chapter 9

Organized Crime Is Not Just for the Usual Suspects

83

David Shapiro

Chapter 10

The Spinster and the Investment Eric Sumners

vii

95

viii

Contents

Chapter 11

This M i g h t S o u n d F a m i l i a r . . .

103

James M. Brown

Chapter 12

Pulling the Strings

113

Jay Dawdy

Chapter 13

A Tale of Two Books

123

John Beard

Chapter 14

The Family Man Behind Bars

131

Antonio Ivan Aguirre

Chapter 15

Net Capital Requirements

141

Kevin G. Breard

Chapter 16

Delaying the Inevitable

149

JoLynn Runolfson

Chapter 17

Power and Corruption in the Publishing Industry

159

Kenneth Biddick

Chapter 18

It Starts and Ends at the Top

169

Kimiharu Chatani

Chapter 19

The Triple-Three

177

Leonard Rang'ala Lari

Chapter 20

What Is 1 + 1 ? What Do You Want It to Be?

187

Robert Barr

Chapter 21

Take Two

,

197

Matthias Kopetzky

Chapter 22

Wade's WMD

207

Michael Spindler

Chapter 23

Fraud Under the Sun

217

Oscar Hernandez Hernandez

Chapter 24

Franklin County Contractors: A Case of Concealed Liabilities Patricia A. Patrick

227

Contents

Chapter 25

The Fall Man

IX

237

Nearchos A. loannou

Chapter 26

The Happy Life

245

Tamer Fouad Gheith

Chapter 27

A Very Merry Fraud

255

Clive Tomes

Chapter 28

Missing Ingots

265

Prabhat Kumar

Chapter 29

When Silver Spoons Are Not Enough

273.

Walter Pagano and Deborah Kovalik

Chapter 30

Sales Commission and Fraud Perpetration

283

Tarek El S.M. El Meaddawy

Chapter 31

Like Two Sides of the Same Coin

291

Patrick Wellens

Chapter 32

A President Illuminated

301

Theodore G. Phelps and Cindy Park

Chapter 33

Trouble in Tallahassee Dr. Tim Naddy

313

'

Glossary

325

Index

329