What motivates a person to commit fraud?

West Virginia University accounting Professor Richard Riley explores the causes of fraud and the characteristics of people who commit it in “Financial Statement Fraud: Prevention and Detection,” a book he co-authored with Zabihollah Rezaee of the University of Memphis.

In its second edition, the book explores real-world fraud cases and provides practical tools and techniques that corporate governance professionals can use to detect, prevent and deter fraud. It also provides a road map for applying the content to day-to-day company operations, management and corporate governance activities. It gives a historical overview, starting with Al Capone and moving to modern-day scandals such as Madoff, Satyam, Enron, WorldCom, Waste Management and others.

Riley, a forensic accountant, was recognized as the American Accounting Association for Innovations in Accounting Education’s Educator of the Year in 2009 and the Association of Certified Fraud Examiners’ Educator of the Year in 2008. He helped develop and implement educational programs for the U.S. National Institute of Justice and the Internal Revenue Service.

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CONTACT: Richard Riley, WVU College of Business and Economics
304-293-7849, Richard.Riley@ mail.wvu.edu