2001
Western Regional Meeting
May 3 - 5, 2001
Fraud Detection: Forensic Accounting
Behavioral Concepts And Expert Witnessing
Abstract:
Issues relating to forensic financial accounting and accounting management will
continue to generate considerable interest among academics and practitioners.
Collaborative research that combines auditing, forensic investigative and
forensic behavior science perspectives can provide interesting topics for study
as well as creating opportunities to design valid techniques for controlling
fraud. By developing an awareness of key, multi-disciplinary ideas pertaining
to understanding the underlying dynamics of fraud, interested professionals can
expand their participation in the growing fields of fraud auditing and fraud
investigation. This workshop will address the understanding and use of concepts
and techniques involved in forensic accounting, expert testimony and judicial
proceedings, Daubert factors, forensic accounting education, skill
requirements, behavioral profiles of fraud auditors and investigators,
psychological traits related to fraud, demographic characteristics of
perpetrators, standardized psychological tests for detecting potential
perpetrators, interviewing techniques, the use of brain function and cognitive
dissonance analysis to reduce fraud, and building collaborative team work
between fraud auditors and investigators. Handouts will include summary
outlines, cases, sample test batteries, copies of slides, and an annotated
bibliography.
Purpose:
The workshop is designed to help participants develop an understanding of
forensic fraud accounting and forensic behavioral techniques that can be
implemented immediately for application or research purposes.
Audience:
Faculty and practitioners who are beginners or experienced in fraud detection
and investigation, and would like to explore the value of combining forensic
accounting and behavioral methods.
Format:
Beginning with an overview of concepts participants will be lead through the
presentation of key topics, exploration of essential techniques, interactive
case discussions, reviews of psychological and behavioral profiles, and
overviews of test materials.
Presentation
time: Thursday, May 3, 1:00 p.m. - 5:00 p.m.
Fee: $50
Presenters:
Dr. Larry Crumbley, Louisiana State University
Dr. Dennis Rohan, Rohan and Associates