To my husband, children, and grandchildren, who provide my center of gravity, and to my students at York College – CUNY, who continuously challenge me to think critically and question constantly.

Mary-Jo Kranacher

To my parents, Dick Sr. and Betty, wife Shelley and kids Dave, Connor, Andrew, and Kelsey.

Richard A. Riley, Jr.

We recognize the completion of the test bank for this edition by Brian Carpenter, PhD, CFE.

We appreciate the support of Audimation (IDEA) and Tableau for the ability to embed their software (through their academic partnerships) into the end-of-chapter assignments and provide screen shots for step-by-step tutorials for the solutions to the end-of-chapter assignments.

Special thanks to Dr. Joseph T. Wells and the ACFE for the use of its material throughout this textbook. Dr. Wells has been a trailblazer in the field of fraud. Professionals in this field have a better understanding of fraud detection and deterrence because of his contributions. Through the creation of a vibrant antifraud organization, his professional writings, and his dedication to antifraud education, Dr. Wells had brought illumination and insight on this topic to many. For all he has done, we are grateful.