Book Review

Dawn Taylor, CFE, MBA

Accounting Irregularities and Financial Fraud: A Corporate Governance Guide, Third Edition, covers a wide range of topics, from a primer on the Sarbanes-Oxley Act (SOX) to investigating financial fraud. Michael R. Young—the book's principal author and editor—and his seven contributing authors provide senior executives, boards of directors, audit committee members, internal and external auditors, lawyers, and anyone else susceptible to accounting fraud with a step-by-step guide to smoothing things through, should an irregularity occur. This readable and comprehensive manual opens with Young's thoughts on the origin of financial misreporting and closes with his assessment of the changes that must be made in order to reduce the occurrence of accounting fraud.