I acknowledge the Securities and Exchange Commission, the Public Company Accounting Oversight Board, the American Institute of Certified Public Accountants, the Big Four Accounting Firms and Corporate Governance Organizations, American Accounting Association, American Certified Fraud Examiner, and other forensic accounting organizations for permission to quote and reference their professional standards and other publications.
The encouragement and support of my colleagues at the University of Memphis are also acknowledged. Especially, three of my graduate assistants, Mr. Charles Bell, Mr. Matthew Cantin, and Mr. Jon Paul Squitieri for providing invaluable assistance. I thank the members of the Business Expert Press team and S4Carlisle Publishing Services for their hard work and dedication in editing the book, including, Scott Isenberg, Mark Bettner, Michael Coyne, and Premkumar Narayanan.
My sincere thanks are due to my family, my wife Soheila, and my children Rose and Nick. Without their love, enthusiasm, and support, this book would not have come to fruition when it did.
Zabihollah (Zabi) Rezaee
January 15, 2019