About the Authors

Mary-Jo Kranacher is a certified public accountant (CPA), certified fraud examiner (CFE), and certified in financial forensics (CFF). She is the ACFE Endowed Professor of Fraud Examination at York College, CUNY, an ACFE Regent Emeritus, and former ACFE Higher Education Committee Chairperson. She was the Editor-in-Chief of The CPA Journal, published by the New York State Society of CPAs, from January 2006 through June 2013.

Professor Kranacher has written scores of articles and delivered dozens of antifraud presentations at conferences and seminars for professional, governmental, and academic organizations, including: the Association of Certified Fraud Examiners (ACFE), American Accounting Association (AAA), Institute of Management Accountants (IMA), Institute of Internal Auditors (IIA), Internal Revenue Service (IRS), New York Association of Government Accountants (NYAGA), New York Internal Control Association (NYICA), New York Certified Fraud Examiners (NYCFE), various state CPA societies, Fortune 500 companies, and U.S. and international academic universities. She conducts antifraud consulting engagements and also develops and implements fraud detection and deterrence training programs for international business and government delegations.

She coauthored Forensic Accounting and Fraud Examination with Richard A. (Dick) Riley, Jr. and Joseph T. Wells (John Wiley & Sons, 2010), and served on a West Virginia University research project, funded by the U.S. Department of Justice, which culminated in the development of a model curriculum for fraud and forensic accounting education.

Professor Kranacher has been recognized for her work with the following awards: 2009 ACFE Educator of the Year; 2010 York Alumni Distinguished Faculty; 2010 Fraud Magazine Columnist Recognition; 2012 ACFE Hubbard Award; and 2013 KPMG-AAA Competitive Manuscript Award for Best Research Paper.

Richard A. (Dick) Riley, Jr., is the Louis F. Tanner Distinguished Professor of Public Accounting at West Virginia University. He is also the Director of Research for the Institute for Fraud Prevention. Since 2002, Dr. Riley has performed expert financial analysis and litigation support services, offering deposition and trial testimony. He has published four books: Financial Statement Fraud: Prevention and Detection with Zabi Rezaee (John Wiley & Sons, 2010); Forensic Accounting and Fraud Examination with Joseph Wells and Mary-Jo Kranacher (John Wiley & Sons, 2011); Fraud Examination for Fraudulent Financial Reporting with Steven Albrecht, Chad Albrecht, and Mark Zimbelman (MyEducator.com, 2015); Forensic Accounting and Fraud Examination: Knowledge, Skills, and Abilities with Richard Dull (WVU Press, 2015). Dr. Riley has been recognized nationally for his contributions in forensic accounting and fraud examination: The Association of Certified Fraud Examiners (ACFE) 2008 Educator of the Year; 2012 ACFE Hubbard Outstanding Achievement Award; 2009 American Accounting Association Innovations in Accounting Education Award; The 2013 Max Block Award from the CPA Journal; the 2013 American Accounting Association FIA Section Outstanding Research Manuscript. In 2013, the West Virginia University Foundation recognized him for his outstanding teaching, the highest recognition for teaching at WVU. In 2014, Dr. Riley was recognized by the WV Society of CPAs as Educator of the Year and by Wheeling Jesuit University for his service to the institution. In 2015, WVU College of Business & Economics presented him with the Dean’s Special Recognition for the Coursera MOOC and 21,600 participating students (with Richard Dull). Dr. Riley is a CPA, CFE, CFF, CVA, forensic accountant, and fraud examiner who has developed and implemented fraud and forensic accounting education programs for the United States National Institute of Justice and the Internal Revenue Service. Dr. Riley possesses an undergraduate degree in accounting from Wheeling Jesuit University, a Masters of Professional Accountancy from West Virginia University, and Doctor of Philosophy Degree from the University of Tennessee. In spring 2017, WV Governor Justice appointed Dr. Riley to the WV State Board of Accountancy.

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