Essentials of Forensic Accounting

About the Authors: Michael A. Crain, DBA, CPA/ABV, CFA, CFE Michael A. Crain is a member of faculty at Florida Atlantic University, where he teaches and is director of FAU's Center for Forensic Accounting. Prior to joining the full-time faculty at FAU, he was a practicing CPA for over 30 years and spent much of his time in forensic accounting and business valuation. He still consults in forensic accounting and valuation. he is a doctor of business administration (finance) from the Manchester Business School, University of Manchester in England. He has been a licensed CPA in Florida since 1984 and holds several certifications in valuation, fraud examination, and financial analysis. He has certifications of Chartered financial Analyst (CFA) from the CFA Institute, Accredited in Business Valuation (ABV®) from the AICPA, and Certified Fraud Examiner (CFE) from the Association of Certified Fraud Examiners. He has also received several awards, including the AICPA's Lawler Award presented bthe the Journal of Accountancy for best article of the year, AICPA's Sustained Contribution Award, and has been inducted into the AICPA's Business Valuation Hall of Fame. William S. Hopwood, Ph.D. William S. Hopwood is a professor of accounting at Florida Atlantic University (FAU). He earned a Ph.D. from the University of Florida and has worked extensively with curriculum development in the FAU Master of Accounting - Forensic Concentration Program. He is also a coauthor of widely used textbooks in the areas of Forensic Accounting and Accounting Information Systems as well as an AICPA study guide for the CFF Exam. Richard S. Gendler, J.D, LL.M, J.S.D. Richard S. Gendler is Business Law Area Coordinator and an instructor at Florida Atlantic University (FAU). He earned a Doctor of Jurisprudence from the University of Miami School of Law, as well as a Masters of Laws, and a Doctor of Science of Law from the Thomas Jefferson School of Law. He is a member of the Florida Bar and licensed to practice before several U.S. District, Circuit, Tax and Bankruptcy Courts. He has published several law review and journal articles, presented before various bar and accounting association conferences, and has served as a contributing editor for several widely distributed business law text books. George R. Young, Ph.D., CPA, CFE George R. Young is an associate professor of accounting at Florida Atlantic University (FAU). He is a CPA and practiced public accounting for nine years before entering academia. He earned his doctorate from the University of Texas at Arlington and a Master of Accounting degree (tax concentration) from Southern Illinois University at Carbondale. Since 2003, he has been academic director of the forensic concentration in the Master of Accounting program at FAU. He was a member of the Technical Working Task Group (sponsored by a National Institute of Justice grant) that developed a model educational curriculum for fraud examination and forensic accounting. He is a coauthor of Forensic Accounting and Fraud Examination (McGraw-Hill, 2e) and a chair emeritus of the Association of Certified Fraud Examiners Higher Education Advisory Committee. Carl Pacini, Ph.D., JD, CPA/CFF Carl Pacini is an associate professor of accounting at the University of South Florida St. Petersburg (USFSP). He received his Ph.D. in Accounting from Florida State University and his law degree from the University of Notre Dame. He is a licensed CPA, a Certified Financial Services Auditor, Certified in Financial Forensics, and a member of the Florida Bar. He has published over 75 articles in varous academic and practitioner journals.