Authors
Results: (224)
Rupert Evill, CFE
Rupert Evill, CFE, is the director of Ethics Insight Pte Ltd. in Singapore. Contact him at rupert@ethicsinsight.co.
Brian Molloy, J.D., CFE
Brian Molloy, J.D., CFE, is chief of investigations with the City of Austin, Texas. Contact him at brian.molloy@austintexas.gov.
Crystal Zuzek
Crystal Zuzek is assistant editor of Fraud Magazine. Contact her at CZuzek@ACFE.com.
Sean Mcgrath, CFE, CPA
Sean McGrath, CFE, CPA, is manager of medical services at Eastern Health. Contact him at mcgrath.j.sean@gmail.com.
Cliff A. Lansley, Ph.D.
Cliff A. Lansley, Ph.D., is a behavior analyst with the EIA Group in Manchester, U.K. He’s the author of “Getting to the Truth,” a practical approach to behavior analysis for professionals. Lansley is a frequent speaker at ACFE events. Contact him at cliff@eiagroup.co.uk.
F. Todd Dezoort, Ph.D., CFE
F. Todd DeZoort, Ph.D., CFE, is Durr-Fillauer Chair in Business Ethics and professor of accounting in the Culverhouse School of Accountancy at The University of Alabama. He was the ACFE’s 2015 Educator of the Year Award recipient. His email address is: tdezoort@cba.ua.edu.
Andi McNeal, CFE, CPA
Andi McNeal, CFE, CPA, is the Chief Training Officer for the Association of Certified Fraud Examiners (ACFE).
John Warren, J.D., CFE
John Warren, J.D., CFE, is Chief Executive Officer of the Association of Certified Fraud Examiners (ACFE).
Emily Primeaux, CFE
Emily Primeaux, CFE, is the former associate editor of Fraud Magazine.
Shawn Fohs, CISM
Shawn Fohs, CISM, is a senior manager in Ernst & Youngs LLP’s Forensic & Integrity Services Practice. Contact him at shawn.fohs@ey.com.
Jing Xun Quek
Jing Xun Quek is an associate at Jenner & Block LLP. Contact him at jquek@jenner.com.
Sherron Watkins
Sherron Watkins, the former vice president, corporate development at Enron, now lectures on leadership and ethics as the executive-in-residence at the McCoy College of Business at Texas State University and as professor of the practice at Kenan-Flagler business school at the University of North Carolina at Chapel Hill. Contact her at sherronwatkins@txstate.edu.
Steve C. Morang, CFE
Steve C. Morang, CFE, is a senior manager at a Northern California-based CPA firm and president of the ACFE’s San Francisco Chapter. Contact him at steve.morang@yahoo.com.
Sanya Morang
Sanya Morang (smorang@ggu.edu) is an adjunct professor at Golden Gate University and co-developer of The Seduction of Fraud.
Sean Tweed, CFE, CCAS, CCI
Sean Tweed, CFE, CCAS, CCI, is a cryptocurrency investigator for the Preston Matthews Group in Vancouver, British Columbia, Canada. You can contact him at st@prestonmatthews.com.
Dick Carozza, CFE
Dick Carozza, CFE, is the former and first editor-in-chief of Fraud Magazine, serving in the role for 25 years prior to his retirement in 2021.
Courtney Howell
Courtney Howell is formerly the ACFE’s community manager.
Adrian Gepp, Ph.D.
Adrian Gepp, Ph.D., is an associate professor of statistics at Bond University and an Educator Associate of the ACFE. Contact him at adgepp@bond.edu.au.
Huat Lai Thye, CPA
Huat Lai Thye, CPA (ASEAN), is co-founder and principal consultant for Thye & Associates in Selangor, Malaysia. Contact him at thye_hl@yahoo.com.
Bob Bates, CFE, CPA
Bob Bates, CFE, CPA, is owner of HP Accounting Services Inc. in San Francisco. He wrote a shorter blog version of this column for his company’s website. Contact him at mail@hpaccounting.com.
Grace Y. Mui, Ph.D., CPA
Grace Y. Mui, Ph.D., CPA (Australia), CPA (ASEAN), ACFE Educator Associate, is principal research consultant and co-founder for Thye & Associates in Selangor, Malaysia. Contact her at gymui@yahoo.com.
Bethany Faford
Bethany Faford is a staff accountant at AAFCPAs in Westborough, Massachusetts, and a Masters of Science in Accounting student at Nichols College in Dudley, Massachusetts. Contact her at bethany.faford@nichols.edu.
Eric Johnson
Eric Johnson is an executive director in Ernst & Young’s Forensic & Integrity Services Practice. Contact him at eric.johnson2@ey.com.
Eric A. Kreuter, Ph.D., CFE, CPA, CGMA
Eric A. Kreuter, Ph.D., CFE, CPA, CGMA, is a partner in the advisory services group at Marks Paneth LLP. His litigation support experience includes testifying in depositions in civil damage cases, testifying as an expert witness in court trials and arbitration hearings, and participating in mediations. He’s also testified for a grand jury in a criminal case and assisted counsel numerous times in the depositions of other witnesses. His email address is: ekreuter@markspaneth.com.
Elena Klevsky, Ph.D., CPA
Elena Klevsky, Ph.D., CPA, is an assistant professor of accounting at the University of New Mexico in Albuquerque. Contact her at eklevsky@unm.edu.
Chip Guy, CFE
Chip Guy, CFE, is a senior manager in Ernst & Youngs LLP’s Forensic & Integrity Services Practice. Contact him at chip.guy@ey.com.
Sandra Damijan, Ph.D., CFE
Sandra Damijan, Ph.D., CFE, is lecturer and program coordinator of the Corporate Integrity Academy at the Faculty of Economics, University of Ljubljana. She’s the co-chair of the ACFE Higher Education Advisory Committee. She’s the former forensic leader at PwC Slovenia and investigator at Slovenian Anti-Corruption Commission. Her email address is: sandra.damijan@ef.uni-lj.si.
Rick Roybal, CFE
Rick Roybal, CFE, is senior vendor auditor at Matador Resources, where he ensures compliance with the company’s accounting policies and procedures, as well as the accuracy and validity of its billing process. Contact him at Rick.tamu@gmail.com.
Richard G. Brody, Ph.D., CFE
Richard G. Brody, Ph.D., CFE, is the Douglas Minge Brown Professor of Accounting at the University of New Mexico in Albuquerque. Contact him at brody@unm.edu.
Joseph M. Palmar, CFE, CPA/CFF
Joseph M. Palmar, CFE, CPA/CFF, is chief executive officer of Palmar Forensics. Contact him at jpalmar@palmarforensics.com.
Matt Molchany, CFE
Matt Molchany, CFE, is in a senior fraud role with a leading hospitality company. He’s president of the ACFE South Florida Chapter. Contact him at molchy66@gmail.com.
Lourdes C Miranda, CFE
Lourdes C. Miranda, CFE, is chief consultant for the FinTech Advisory Group, a division of RaLytics, LLC. Contact her at lmiranda@ralytics.com.
Linda Miller
Linda Miller is a principal and leader of the fraud and financial crimes practice at Grant Thornton, LLP. Contact her at Linda.Miller@us.gt.com.
Lawrence J. Hoffman, CFE, CPA/CFF
Lawrence J. Hoffman, CFE, CPA/CFF, is an assistant professor of accounting and forensic accounting at Mount St. Mary’s University. He’s also director of both the university’s forensic accounting program and the Center for the Advancement of Forensic Accounting Education. He’s the ACFE 2020 Educator of the Year. Contact him at hoffman@msmary.edu.
Milosz Gudzowski, Esq.
Milosz Gudzowski, Esq., is a trial attorney, U.S. Department of Justice Antitrust Division. Contact him at Milosz.Gudzowski@usdoj.gov.
Michael Yamma, CFE
Michael Yamma, CFE, is an investigator for the City of Austin, Texas, Office of the City Auditor. Contact him at Michael.yamma@austintexas.gov.
Kieran Porter, CFE
Kieran Porter, CFE, is a director at Elicius Intelligence in London. Contact him at kieran@elicius.co.uk.
Mohammed V.S. Ashraf Khan, CFE
Mohammed V.S. Ashraf Khan, CFE, is one of the founding board members of the ACFE Mauritius Chapter.
Natalie S. Lewis, CFE
Natalie S. Lewis, CFE, is a senior vice president at consulting firm J.S. Held, LLC, where she specializes in forensic accounting and the analysis of economic damages.
Meghan Sebaugh, CFE
Meghan Sebaugh, CFE, is compliance manager, Strategic Operations at EmpiRx Health, LLC, a pharmacy benefit manager. She is also on the board of directors for the ACFE Chapter in St. Lous, Missouri. Contact her at sebaugh.m@gmail.com.
Murray D. Wolfe, CFE, CPA, CA
Murray D. Wolfe, CFE, CPA, CA, is the chief audit executive of a large agricultural cooperative in western Canada. Contact him at murraywolfe96@gmail.com.
John E. Mulvaney, Jr., CFE, CPA
John E. Mulvaney, Jr., CFE, CPA, leads CBIZ’s white collar and government enforcement practice, specializing in government and internal investigations. He was a former special agent in charge for SIGTARP and a supervisory special agent for the FBI for 26 years. Contact him at JMulvaney@CBIZ.com.
James Ruotolo, CFE
James Ruotolo, CFE, is senior manager, fraud risk mitigation & analytics, at Grant Thornton LLP. Contact him at james.ruotolo@us.gt.com.
Josh Cox, CFE
Josh Cox, CFE, is a senior manager of forensic data analytics at consulting and advisory firm BDO. Contact him at jdcox@bdo.com.
Ken Dieffenbach, CFE
Ken Dieffenbach, CFE, is the special agent in charge of the U.S. Department of Justice Office of the Inspector General Investigations Division Fraud Detection Office and is deputy director of the DOJ OIG’s Office of Data Analytics. He’s had a 23-year federal law enforcement career in fighting fraud. (His opinions in this column are his own.) Contact him at kenneth.r.dieffenbach@usdoj.gov.
Robin Singh, CFE, LPEC, CFAP
Robin Singh, CFE, LPEC, CFAP, is the compliance and fraud control department lead officer at Abu Dhabi Health Services Company – SEHA (Government of Abu Dhabi). His email address is: robinsingh002@yahoo.com.
Justin Davis, CFE
Justin Davis, CFE, is vice president of product delivery at Point Predictive, where he has also worked as a fraud consultant. Contact him at jdavis@pointpredictive.com.
Stephen M. Speciale, CFE
Stephen M. Speciale, CFE, is a professor of financial management at the Defense Acquisition University of the U.S. Department of Defense. In addition to the CFE, he holds the Certified Defense Financial Manager with the Acquisition Specialty (CDFM-A) credential. Contact him at stephen.speciale@dau.edu.
Steve Morang
Steve Morang, CFE (imorang@ggu.edu) is an adjunct professor at Golden Gate University and co-developer of The Seduction of Fraud. He also leads the Fraud & Forensics Practice at Frank, Rimerman in San Francisco.
Rayan Mohamed, CFE
Rayan Mohamed, CFE, is a KYC assistant vice president at Credit Suisse, part of the UBS group, in North Carolina. Contact him at alagbari@yahoo.com.
Sandra Talbott, Esq.
Sandra Talbott, Esq., is the assistant director, Procurement Collusion Strike Force, in the U.S. Department of Justice Antitrust Division. Contact her at Sandra.talbott@usdoj.gov.
Robert E. Holtfreter, Ph.D., CFE
Robert E. Holtfreter, Ph.D., CFE, is a distinguished professor of accounting and research at Central Washington University. He serves on the ACFE Advisory Council, the ACFE Editorial Advisory Committee and the ACFE’s inaugural CFE Exam Content Development Committee. In 2005 he received the ACFE’s Outstanding Achievement in Accounting award and the ACFE’s Educator of the Year award in 2006. Holtfreter was the recipient of the Hubbard Award for the best Fraud Magazine feature article in 2016. Contact him at doctorh007@gmail.com.
Anastasia Nazarova, CFE
Anastasia Nazarova, CFE, is a corporate auditor at Chevron Products UK Limited in London. She’s the 2020 ACFE Hubbard Award recipient for the best Fraud Magazine article in 2019, “Dark world of oil theft and fraud,” in the July/August issue. Contact her at anastasia_wish@yahoo.com.
Antonio Rossi, CFE
Antonio Rossi, CFE, is a manager – forensic services with a multinational advisory firm and co-founder and member of the board of the nonprofit association OsintItalia. Contact him at antoniorossi0192@gmail.com.
Frank S Perri, J.D., CFE, CPA
Frank S. Perri, J.D., CFE, CPA, is an attorney in Illinois. Contact him at frankperri@hotmail.com.
Paul Kilby, CFE
Paul Kilby is the former editor-in-chief of Fraud Magazine.
Jala Attia, CFE
Jala Attia, CFE, is president and founder of Integrity Advantage and chair of the ACFE Foundation. Contact her at jattia@integrityadvantage.com.
Paul McCormack, CFE
Paul McCormack, CFE, is a freelance writer specializing in fraud, security and compliance. He previously worked for SunTrust, EY, PricewaterhouseCoopers and Delta Airlines. Contact him at paul@mccormackwrites.com.
Helen Christodoulou, Esq.
Helen Christodoulou, Esq., is a trial attorney, U.S. Department of Justice Antitrust Division. Contact her at Helen.Christodoulou@usdoj.gov.
Casey Buffalini, CFE
Casey Buffalini, CFE, is a special agent and program manager for public corruption and major theft, U.S. Department of Defense Office of Inspector General, Defense Criminal Investigative Service. Contact her at Casey.Buffalini@dodig.mil.
Benjamin Schorn, CFE
Benjamin Schorn, CFE, is a forensic investigator at KPMG and self-employed profiling specialist, systemic coach and behavior analyst. Contact him at bschorn@kpmg.com and benjaminschorn.de.
Fadi Makdessi
Fadi Makdessi is a KYC analyst at Credit Suisse, part of the UBS group, in North Carolina. Contact him at F.Makdessi@outlook.com.
Hannibal "Mike" Ware, CFE
Hannibal “Mike” Ware, CFE, is the inspector general of the U.S. Small Business Administration and former chair of the ACFE Board of Regents. Contact him at Hannibal.Ware@sba.gov.
Belinda M. Kitos, CFE
Belinda M. Kitos, CFE, is president of SCF Inc. Contact her at BMKitosCFE@hotmail.com.
Lucrezia Tunesi
Lucrezia Tunesi is a threat intelligence expert with years of experience in the energy sector. She is a certified security expert and a certified open source intelligence expert and a member of the Italian Association of Corporate Security Professions (AIPSA) and the nonprofit association Osintitalia. Contact her at tunesi.lucrezia1@gmail.com.
Jesse Gossman, CFE
Jesse Gossman, CFE, is president and founder of Bottom Line Fraud LLC. Contact him at jgossman@bottomlinefraud.com or visit www.bottomlinefraud.com for further information.
Ralph Summerford, CFE
Ralph Summerford, CFE, is the president of Forensic Strategic Solutions. He’s testified as an expert witness on many matters. Summerford has served as an ACFE faculty member for more than 20 years, and he was the recipient of the ACFE’s 2010 Cressey Award. Contact him at ralph@forensicstrategic.com.
Vince M. Walden, CFE, CPA
Vincent M. Walden, CFE, CPA, is the CEO of Kona AI, an AI-driven anti-fraud and compliance technology company providing easy-to-use, cost-effective third-party payment and transaction analytics software around corruption, investigations, fraud prevention, internal audit and compliance monitoring. He welcomes your feedback and ideas. Contact Walden at vwalden@konaai.com.
Brandi Pritchard, CFE
Brandi Pritchard, CFE, is assistant director of local audit and special investigations in the Office of the Washington State Auditor. Contact her at Brandi.Pritchard@sao.wa.gov.
Phillip V. Poma, CFE
Phillip V. Poma, CFE, is an audit specialist with CSAA Insurance Group. Contact him at phillip.poma@csaa.com.
Vincent M. Walden, CFE, CPA
Vincent M. Walden, CFE, CPA, is the CEO of Kona AI, whose company mission is to empower compliance, audit, and investigative professionals with research-driven, innovative, and effective analytics to measurably reduce global fraud, corruption and enterprise risk. He works closely with CFEs, internal auditors, compliance, audit, legal, and finance professionals and welcomes your feedback and ideas.
Rasha Kassem, Ph.D., CFE
Rasha Kassem, Ph.D., CFE, is an associate professor in accounting at Aston University. Contact her at r.kassem@aston.ac.uk.
Beth Mohr, CFE
Beth A. Mohr, CFE, is managing partner of The McHard Firm, a firm specializing in forensic accounting, investigations and expert testimony. Mohr provides expert testimony in several areas, including cases where false or coerced confessions are alleged. Contact Mohr at bmohr@themchardfirm.com.
Charles Rabeno, Ed.D., CFE
Charles Rabeno, Ed.D., CFE, is a special agent with a federal law enforcement agency. His email address is: charles.rabeno@gmail.com.
Kuldeep Kumar, Ph.D.
Kuldeep Kumar, Ph.D., is a professor of economics at Bond University and an Educator Associate of the ACFE. Contact him at kkumar@bond.edu.au.
L. Christopher Knight, CFE, CPA
L. Christopher Knight, CFE, CPA, is a forensic accountant in Indianapolis, Indiana, and an adjunct faculty member at Indiana University’s Kelley School of Business in Bloomington and Indiana University-East in Richmond. The views expressed in this article are his own. Contact him at lchristopherknight@yahoo.com.
Linh Dang, CFE
Linh Dang, CFE, is an investigator at Charles Schwab & Co. Contact her at linh.dangn@gmail.com.
Mani Padmanabhan, CFE
Mani Padmanabhan, CFE, is co-founder and CFO of Positive Shift Technologies in Hyderabad, India. Contact him at iammani65@gmail.com.
Emily Wilson, CFE
Emily Wilson, CFE, is vice president of research at Terbium Labs. Contact her at LinkedIn.com/in/emily-e-wilson.
Joe Koenig, CFE
Joe Koenig, CFE, is owner of KMI Investigations, LLC, and author of the book “Getting the Truth: Discover the Real Message. Know Truth. Know Deception,” available in the ACFE Bookstore at ACFE.com/booksandmanuals. His email address is: Joe.Koenig@kmiinvestigations.com.
Louise Marie Jupe
Louise Marie Jupe is a doctoral student and research associate in the department of psychology at the University of Portsmouth in the U.K. Contact her at louis.jupe@port.ac.uk.
Jack L. Oliver, CFE, CPA
Jack L. Oliver, CFE, CPA, is senior partner at Westminster Investigative Consultants and owner of Oliver and Associates, CPAs. He holds a master’s in public accountancy. Contact him at joliver@oandhcpas.com.
Judy D. Wright, Ph.D., CFE
Judy D. Wright, Ph.D., CFE, is senior partner at Westminster Investigative Consultants. Her doctorate is in industrial/organizational business psychology — specializing in fraud behavior. She also holds a master’s in business administration. Contact her at drjdwright@outlook.com.
James D. Ratley, CFE
James D. Ratley, CFE, is the former president of the Association of Certified Fraud Examiners.
Sarah Hofmann, CFE
Sarah Hofmann, CFE, was formerly the ACFE’s public information officer.
Vincent Denault, LL.M., LL.B, CFE
Vincent Denault, LL.M., LL.B, CFE, is a lawyer and a lecturer in the department of communication at Université de Montréal in Canada. He’s also a research assistant at the university’s Communication and Health Research Center, a doctoral student and co-director of the Center for Studies in Nonverbal Communication Sciences of the Montreal Mental Health University Institute Research Center. Contact him at vincent.denault@umontreal.ca.
Bruce Dorris, J.D., CFE, CPA
Bruce Dorris, J.D., CFE, CPA, is the former president and CEO of the ACFE.
Charles Riely
Charles Riely is a partner at Jenner & Block LLP. Contact him at criely@jenner.com.
Tim Harvey, CFE, JP
Tim Harvey, CFE, is the ACFE’s global chapter liaison, based in London. Contact him at tharvey@ACFE.com.
Jeff G. Matthews, CFE, CPA
Jeff G. Matthews, CFE, CPA, is a partner at StoneTurn and an ACFE Faculty member. He’s a past president of the ACFE’s Dallas Chapter. Matthews is the 2013 Certified Fraud Examiner of the Year. Contact him at jmatthews@stoneturn.com.
Leonard Vona, CFE
Leonard Vona, CFE, is CEO of Fraud Auditing Inc. Contact him at lvona@leonardvona.com.
Dr. Joseph T. Wells, CFE, CPA
Dr. Joseph T. Wells, CFE, CPA, is the founder and Chairman of the ACFE. Contact him at jwells@ACFE.com.
Jacob A. Mathews, CFE, CPA
Jacob A. Mathews, CFE, CPA, is a management consultant and a practicing CPA. He’s also a Certified Advanced Facilitator with the University of Phoenix Online. Contact him at jacobcpa@gmail.com.
Jan Tadeusz Stappers, LL.M.
Jan Tadeusz Stappers, LL.M, is the legal counsel of WhistleB, a provider of professional whistleblowing systems. Stappers is assisting in the development of the new ISO 37002 standard on whistleblowing management systems. He’s a frequent professional speaker. Stappers is a Certified Information Privacy Professional (CIPP/E) through the IAPP. Contact him at jan.stappers@whistleb.com.
Charles Piper, CFE
Charles E. Piper, CFE, is a private investigator and owner of Charles Piper’s Professional Services in Memphis, Tennessee. He previously served 30 years in law enforcement, including 20 years as a federal special agent with the Department of Defense. Piper was the recipient of the ACFE’s 2014 Hubbard Award. Contact him at pipercfe@cs.com.
Stephen Pedneault, CFE, CPA/CFF
Stephen Pedneault, CFE, CPA/CFF, is the principal of CPA firm Forensic Accounting Services, LLC. Contact him at steve@fasman.com.
Donn LeVie, Jr., CFE
Donn LeVie Jr., CFE, is a staff writer for Fraud Magazine and has presented and served as a career strategist at ACFE Global Fraud Conferences since 2012. Now retired, though speaking at ACFE conferences occasionally, he has led people and programs for Fortune 100 companies, the U.S. federal government, and academia for more than 30 years prior to his becoming a leadership influence strategist, award-winning author and speaker. Contact him at donnleviejr@gmail.com.
Monique G. Harley, CFE
Monique G. Harley, CFE, is a veteran institutional portfolio manager, analyst and strategist, and managing director of Speculare Forensic Consulting, LLC. Her email address is: mgharleycfe@speculareforensics.com.
Mandy Moody, CFE
Mandy Moody, CFE, is vice president of communications for the ACFE. Contact her at mmoody@ACFE.com.
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