Introductory Accounting, Finance, and Auditing for Lawyers

Author: Lawrence Cunningham

Publisher: West Academic Publishing

ISBN: 9781634604109

Category: Accounting

Page: 517

View: 8185

This book, now in its seventh edition and adopted at 80 schools in its 20-year history, presents accounting, finance and auditing using clear narrative with extensive illustrations. Written by a leading scholar of law and accounting, it balances accessibility with rigor. Pedagogical features that make this book easy to use include a coherent layout, complete set of PowerPoint slides, comprehensive Problems and Solutions, intriguing Conceptual Questions and International Comparisons plus a Glossary, Bibliography, and Index. While introductory books on this topic include mostly venerable material not prone to change, where relevant change has occurred, this new edition is on the cutting edge with it, including capturing such hot topics as new auditor disclosure on critical audit matters (CAMs) and going concern warnings; the new audit report and auditor tenure disclosure; revenue recognition and lease accounting standards; and audit data analytics.
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Introductory Accounting for Lawyers

Author: Lawrence Cunningham

Publisher: West Academic Publishing

ISBN: 9781634604116

Category:

Page: 238

View: 1903

This book is a spinoff of the author's Accounting, Finance and Auditing for Lawyers and focuses on elementary accounting for law professionals. It is intended for use in 1-credit classes or as a supplement. It includes all tables, formulas and problems included in the bigger book. While introductory books on this topic include mostly venerable material not prone to change, where relevant change has occurred, this new edition is on the cutting edge with it, including capturing such hot topics as new auditor disclosure on critical audit matters (CAMs) and going concern warnings; the new audit report and auditor tenure disclosure; revenue recognition and lease accounting standards; and audit data analytics.
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The Complete Guide to Spotting Accounting Fraud & Cover-ups

Everything You Need to Know Explained Simply

Author: Martha Maeda

Publisher: Atlantic Publishing Company

ISBN: 160138212X

Category: Business & Economics

Page: 336

View: 4786

In 2009, high-profile fraud cases like the Ponzi schemes of Bernard Madoff and Arthur Nadel vividly illustrated the harm done to investors who placed their trust in these apparently successful money managers and then discovered their money had never been invested at all. News stories featured 90-year-olds forced by necessity to work in supermarkets, elderly people losing their homes because their life savings were gone, and wealthy retirees suddenly unable to pay their electricity bills. Charities were forced to curtail their services, lay off staff, and even close their doors forever as their funds evaporated. Almost every day, there are stories in the media about dishonest employees who have robbed their organisations of hundreds of thousands of dollars. Not so well-publicised are the countless smaller thefts occurring every day from cash registers, warehouses, and business bank accounts. Sadly, the organisations that have the most to lose small businesses, family-run companies, churches, and charities are often the most vulnerable because of their size and inexperience. According to the Association of Certified Fraud Examiners, accounting fraud cost over $994 billion in 2008, and the average organisation lost 7 percent of its total revenue to fraud. How can you prevent this from happening to you as an investor, business owner, or a person attempting to acquire or merge with another firm? Read this book and you will be able to understand, detect, and avoid accounting fraud. You will learn how to identify fraud, how to spot minor abnormalities that may hide fraud, how to spot forgeries, and how to prove your case, as well as what to immediately suspect and methods for uncovering scams. You will know what signs to look for, including excessive turnover of lawyers and auditors, changing professionals in the middle of a transaction, inconsistent information, and significant declines in stock prices. In addition, you will know how to recognise the common manoeuvres, earnings manipulation, premature and fictitious revenue, overvalued assets, undervalued liabilities, bogus revenue, expenses that have been shifted to another period, overstating revenues, understating expenses, and the misuse and misdirecting of funds. This new book is filled with studies and discussions of fraud cases and how they could have been avoided, checklists for detecting accounts misdeeds, and advice from analysts, CFOs, and CPAs. This manual will be an indispensable aid for serious investors, industry pros, acquisition and merger managers, and small business owners alike. After reading this book you will no longer have to worry about accounting fraud and you can increase your company's profits.
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An Introduction to the Law of Business Organizations

Cases, Notes, and Questions

Author: Stephen B. Presser

Publisher: West Academic

ISBN: N.A

Category: Law

Page: 506

View: 8802

Thomson Reuters created this publication to provide you with accurate and authoritative information concerning the subject matter covered. However, this publication was not necessarily prepared by persons licensed to practice law in a particular jurisdiction. Thomson Reuters does not render legal or other professional advice, and this publication is not a substitute for the advice of an attorney. If you require legal or other expert advice, you should seek the services of a competent attorney or other professional.
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Auditor's Letter Handbook

Author: ABA Audit Responses Committee

Publisher: Amer Bar Assn

ISBN: 9781614389736

Category: Law

Page: 116

View: 3789

The Auditor s Letter Handbook, Second Edition contains the original 1975 Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information. Much has changed since the American Bar Association Statement of Policy Regarding Lawyers Responses to Auditors Requests for Information (the ABA Statement) and the American Institute of Certified Public Accountants (AICPA) related Statement of Auditing Standards No. 12 (SAS 12) were approved in December 1975 and January 1976, respectively. The Second Edition addresses the increased emphasis on: the quality of loss contingency disclosure; a new regulatory regime for the accounting profession established by the Sarbanes-Oxley Act of 2002; the increasing relevance of international accounting and auditing standards; the expansion of cross-border practice by law firms; and much more! This resource is a must-have for inside and outside counsel in dealing with the auditor's need for corroboration of information furnished by management concerning litigation, claims, and assessments. It comprises a consolidated presentation of the principal official pronouncements and unofficial commentaries on the subject of audit inquiries and lawyers' responses."
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Basic Accounting Principles for Lawyers: With Present Value and Expected Value

Author: C. Steven Bradford,Gary Adna Ames

Publisher: LexisNexis

ISBN: 163043079X

Category: Law

Page: N.A

View: 8293

This book is not a slimmed-down Accounting for Lawyers casebook, but a book especially designed as an auxiliary book for other courses that draw on accounting. It is brief, inexpensive, and gives students a plain English, sometimes even humorous, introduction to the basics of accounting and to the financial concepts of present value and expected value. It allows students to learn the essential accounting concepts outside of class so professors can spend more of valuable class time focusing on the core concepts of a course. The chapters are short and modular, so professors can assign as much or as little as students need to know for a course.
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More Than a Numbers Game

A Brief History of Accounting

Author: Thomas A. King

Publisher: John Wiley & Sons

ISBN: 1118044614

Category: Business & Economics

Page: 256

View: 6208

The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later. Somehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas. Each chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting's development. Ideas presented come from a career spent working with accounting information.
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Ethical Problems in the Practice of Law

Concise Edition

Author: Lisa G. Lerman,Philip G. Schrag

Publisher: Wolters Kluwer Law & Business

ISBN: 1454897597

Category: Law

Page: 736

View: 5495

Ethical Problems in the Practice of Law, Concise Fourth Edition is the briefer version of Lerman and Schrag’s highly successful problem-based textbook that offers a contemporary and thoughtful approach to challenging ethical dilemmas, encouraging deep analysis and lively class discussion. Key Features: Succinct and accessible explanation of lawyer law in question and answer format Numerous problems based on actual cases, in which students must analyze the ethical and strategic issues as if they were practicing lawyers Focus on issues that students are most likely to face in their early years of practice Stimulating presentation of materials, including cartoons, tables, and photos New to the Fourth Edition: Updates of countless recent developments in lawyer law, including the amendments to Rules 1.6, 1.18 and 8.4 Up-to-date discussions of how the Internet is affecting law practice, including the use of e-mail and social media Engaging two-color design New chapter on the changing legal profession Reorganized so that the chapters match the practice MPRE questions in Lerman, Schrag, and Gupta’s Ethical Problems in the Practice of Law: Model Rules, State Variations and Practice Questions.
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The Law of Governance, Risk Management, and Compliance

Author: Geoffrey P. Miller

Publisher: Wolters Kluwer Law & Business

ISBN: 1454887133

Category: Law

Page: 840

View: 2627

The second edition of The Law of Governance, Risk Management, and Compliance follows the first edition, as the first casebook focused on the law of governance, risk management, and compliance. Author Geoffrey P. Miller, a highly respected professor of corporate and financial law, brings real world experience to the book as a member of the board of directors and audit and risk committees of a significant banking institution. The book addresses issues of fundamental importance for any regulated organization (the $13 billion settlement between JPMorgan Chase and its regulators is only one of many examples). This book can be a cornerstone for courses on compliance, corporate governance, or on the role of attorneys in managing risk in organizational clients.
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Accounting Ethics

... and the Near Collapse of the World's Financial System

Author: Michael Pakaluk,Mark Cheffers

Publisher: N.A

ISBN: 9780976528036

Category: Accountants

Page: 422

View: 4337

Discusses in detail the many accounting scandals involving AIG in a case study format. Examines key concepts associated with ethics for accountants, including virtues, personal responsibility, the link between rules and principles, and professionalism. Outlines three high-profile ethics cases involving Enron, WorldCom and Lehman Brothers, along with 10 cases drawn from everyday accounting practice. Concludes with a discussion of how a student or practitioner can continue to grow in ethics and as a professional.
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Financial Statement Fraud Casebook

Baking the Ledgers and Cooking the Books

Author: Joseph T. Wells

Publisher: John Wiley & Sons

ISBN: 9781118077061

Category: Business & Economics

Page: 408

View: 6351

A comprehensive look at financial statement fraud from the experts who actually investigated them This collection of revealing case studies sheds clear insights into the dark corners of financial statement fraud. Includes cases submitted by fraud examiners across industries and throughout the world Fascinating cases hand-picked and edited by Joseph T. Wells, the founder and Chairman of the world's leading anti-fraud organization ? the Association of Certified Fraud Examiners (ACFE) ? and author of Corporate Fraud Handbook Outlines how each fraud was engineered, how it was investigated and how the perpetrators were brought to justice Providing an insider's look at fraud, Financial Statement Fraud Casebook illuminates the combination of timing, teamwork and vision necessary to understand financial statement fraud and prevent it from happening in the first place.
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A Short and Happy Guide to Property

Author: Paula A. Franzese

Publisher: West Academic Publishing

ISBN: 9780314282415

Category: Law

Page: 147

View: 8749

This efficient and effective Second Edition takes difficult subject matter and makes it accessible and easy to remember. Professor Paula Franzese, a nationally renowned teacher and scholar, sets forth understandable techniques for mastering estates in land and future interests (including the dreaded rule against perpetuities), concurrent estates, landlord-tenant law, servitudes, land transactions, recording system, zoning, and eminent domain and includes, in this expanded Second Edition, the top ten themes of Property law, the rule of capture, and the law of finders. Learn from this nine-time recipient of the Professor of the Year Award and become a property connoisseur!
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The Legal Environment Today: Business In Its Ethical, Regulatory, E-Commerce, and Global Setting

Author: Roger Miller,Frank Cross

Publisher: Cengage Learning

ISBN: 1111530610

Category: Education

Page: 976

View: 3840

THE LEGAL ENVIRONMENT TODAY: BUSINESS IN ITS ETHICAL, REGULATORY, E-COMMERCE, AND GLOBAL SETTING, 7th Edition gives students the working knowledge of business-related laws recommended by the Association to Advance Collegiate Schools of Business, and helps strengthen the reasoning skills they need to interpret and apply them. Challenging students to analyze and resolve the legal issues in the chapters, the text includes many learning features, including full cases and excerpts from 2010 and 2011 decisions, exam preparation tools, hypothetical situations and exercises, ethical discussions, and international considerations. Chapter topics include the latest on corporate responsibility, the housing crisis, financial and credit card reforms, health-care laws, and much more. Hands-on and student friendly, the text includes online access to interactive flash cards, quizzing, and other study tools. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
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Accounting and Finance for Lawyers in a Nutshell

Author: Charles Meyer

Publisher: West Academic Publishing

ISBN: 9781634608510

Category:

Page: 561

View: 6587

This product provides a well-rounded summary of the relevant accounting areas from basic financial statements to complex earnings-per-share ratios and corporate finance and valuation. Learn how to recognize revenue, expenses, assets, and liabilities. It reviews accounting principles for many different areas, including acquisitions, investments, long-term debt, leases, stocks, and partnerships. It also discusses recent developments such as adoption of new requirements to place most operating leases on the lessee's balance sheet, a new principles based approach to accounting for revenue, refinements in the accounting for stock options, and revised rules for applying the lower of cost or market rule to inventory.
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The Indigo Book

Author: Christopher Jon Sprigman

Publisher: Lulu.com

ISBN: 1892628023

Category: Citation of legal authorities

Page: 201

View: 3718

This public domain book is an open and compatible implementation of the Uniform System of Citation.
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Fraud Casebook

Lessons from the Bad Side of Business

Author: Joseph T. Wells

Publisher: John Wiley & Sons

ISBN: 9780470178676

Category: Business & Economics

Page: 610

View: 573

Praise for Fraud Casebook Lessons from the Bad Side of Business "I have known Mr. Wells for over twenty years. In my opinion, no one in the world knows more about fraud than he does." -W. Steve Albrecht, Associate Dean, Marriott School of ManagementBrigham Young University, Provo, Utah "This book covers the entire range of fraud that can be encountered in the workplace." -Grant D. Ashley, Vice President for Corporate Security and SurveillanceHarrah's Entertainment Inc., Las Vegas, Nevada "I had the pleasure of serving with Mr. Wells when both of us were volunteers for the American Institute of Certified Public Accountants. He knows as much as anyone about how to detect and deter fraud." -James G. Castellano, Chairman, RubinBrown LLP, St. Louis, Missouri "I have worked with Mr. Wells for ten years. His reputation is unsurpassed." -John F. Morrow, Vice President, The New FinanceAmerican Institute of Certified Public Accountants, New York, New York "Fraud Casebook is a terrific work. I highly recommend it." -Sherron S. Watkins, a Time magazine "Person of the Year," Houston, Texas "No one has done more for fraud prevention and detection than Mr. Wells and the Association of Certified Fraud Examiners. Their guidance and training proved invaluable to my staff and me in uncovering the WorldCom fraud." -Cynthia Cooper, a Time magazine "Person of the Year," Clinton, Mississippi
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Model Rules of Professional Conduct

Author: American Bar Association. House of Delegates,Center for Professional Responsibility (American Bar Association)

Publisher: American Bar Association

ISBN: 9781604421071

Category: Law

Page: 188

View: 641

The 2008 Edition of the Model Rules of Professional Conduct is an up-to-date resource for information on lawyer ethics. The Rules, with some variations, have been adopted in 48 jurisdictions. Federal, state, and local courts in all jurisdictions, even those that have not formally adopted the Rules, look to the Rules for guidance in resolving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions, and much more.
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Computer Fraud Casebook

The Bytes that Bite

Author: Joseph T. Wells

Publisher: John Wiley & Sons

ISBN: 9780470488928

Category: Business & Economics

Page: 440

View: 8542

This one-of-a-kind collection consists of actual cases written by fraud examiners out in the field. These cases were hand selected from hundreds of submissions and together form a comprehensive picture of the many types of computer fraud how they are investigated, across industries and throughout the world. Topics included are email fraud, on-line auction fraud, security breaches, counterfeiting, and others.
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Contracts

Cases and Doctrine

Author: Randy E. Barnett,Nathan B. Oman

Publisher: Wolters Kluwer Law & Business

ISBN: 1454885645

Category: Law

Page: 1248

View: 648

Contracts: Cases and Doctrine, Sixth Edition, features a mix of lightly-edited classic and contemporary cases that stresses current contract doctrine along with the essential lawyering skill of case analysis—how to sift through the facts of the case to discern the prevailing rules and theory. Randy Barnett and Nate Oman’s innovative text introduces each case and provides the historical background of the iconic cases that make the study of contract law engaging. Study Guide questions help students identify salient issues as they read each case. Judicial biographies of each judge provides additional context. Key Features of the New Edition: The 6th Edition has been edited to make it even more modular and therefore easier for professors to select which doctrines to cover. The introductory materials have been shortened to permit a speedier entry to whichever basic doctrine the professor chooses to begin with. A new section on public policy defenses has been added. Recent developments involving arbitration agreements in the wake of the Supreme Court’s AT&T Mobility case are also covered. In addition, roughly a dozen new cases have been substituted, chosen for their interesting facts or their proven pedagogical usefulness. As always, every effort is made to provide students with background materials on the litigation, such as new judicial biographies and excerpts from recently published scholarship dealing with the cases covered. New cases include: Jordan v. Knafel Arnold Porter v. Fuqua Industries Nguyen v. Barnes & Noble Inc. Also, in keeping with the book’s focus on the “classic” cases we have included some iconic cases missing from earlier editions, including: Masterson v. Sine Security Stove & Manfacturing Co. v. American Railway Express Lefkowitz v. Great Minneapolis Surplus Store Lawrence v. Fox Harris v. Watson
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Accounting Principles for Lawyers

Author: Peter Holgate

Publisher: Cambridge University Press

ISBN: 1139447157

Category: Law

Page: N.A

View: 9101

Many lawyers, especially those dealing with commercial matters, need to understand accounting yet feel on shaky ground in the area. This book is written specifically for them. It breaks down and makes clear basic concepts (such as the difference between profit and cash flow), the accounting profession and the legal and regulatory framework within which accounting operates. The relevant provisions of the Companies Act 1985 are discussed at some length. Holgate explains generally accepted accounting principles in the UK (GAAP), the trend towards global harmonisation and the role of international accounting standards. He then deals with specific areas such as group accounts, acquisitions, tax, leases, pensions, financial instruments, and realised profits, focusing in each case on those aspects that are likely to confront lawyers in their work. This book will appeal to the general practitioner as well as to lawyers working in corporate, commercial, and tax law.
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