Several reviewers provided valuable comments that aided in the development of this book
They were as follows:
Richard G. Brody Randal E. LaSalle
University of New Mexico West Chester University of Pennsylvannia
- Robert Okopny Jeffrey L. Decker
Eastern Michigan University Universtity of Illinios Springfialed
Barbara Muller David W. O,Bryan
Arizona State University West Campus Pittsburg State University Pittsburg Kansas
We are very grateful for the help of many other individuals who made this book possible. We appreciate the talented word processing help of many secretaries and assistants at BYU. We especially appreciate our research assistants, Jeffrey Hoopes and Matt Lingenbrink, for their able assistance. We also say thank you for the able talented editing of Matt Filimonov, Jessica Kempf, and Jana Lewis of Cengage Learning as well as Erin Shelton of LEAP Publishing Services. In addition we grate fully acknowledge Brigham Young University for its supports and for providing an environment of stimulation and challenge.
Joseph T. Wells, chairman of the Association of Certified Fraud Examiners, has been inspiring and helpful in many ways. In this area of fraud examination he has been our closest and most supportive friend. He and the ACFE have have made their materials available to us in writing this book and through their generous offer to support fraud education will make their videos and other materials available to professors. Joseph Wells, through his work make with the ACFE has done more to fight fraud in the United States and the world than any person we know.
We also appreciate the help of valuable colleagues with whom we have collaborated previously. Gerald. W Wernz and Timothy L. Williams were coauthors on a previous book and several academic articles from which many ideas for this book were taken Gregory J. Dunn, William Gerald W. and T.Jeffrey Wilks have been coauthors on journal articles from which ideas have been taken as well. We are also grateful to the many law firms professional service firms, corporations, and government organization that have provided us with consulting and expert witnessing opportunities to enrich our fraud experience and background