In its charge as the investigative, auditing arm of Congress, the U.S. General Accountability Office has reached out to two fraud experts from the John Chambers College of Business and Economics at West Virginia University. Richard Riley and Scott Fleming will lead discussion with the GAO Wednesday (April 10), covering issues ranging from fraud topics and trends to what drives people to commit fraud.
Richard Riley audio file: Going back to 2004
"Going back to 2004 when WVU started its program, there were only four other schools in the nation that had multiple-course programs in forensic accounting and fraud examination, so WVU became a pioneer. We also were given a grant by the Federal Government to create a model curriculum for the nation so that any other school that wanted to start a forensic accounting program would know where to begin. Since that time, we’ve been thought leaders in teaching, research and service in the area of forensic accounting and fraud examination. Continuing into this day, we are considered one of the premier schools in the nation related to forensic accounting.” —Richard Riley, Louis F. Tanner Distinguished Professor of Public Accounting and Master of Forensic and Fraud Examination program coordinator
Scott Fleming audio file: We have a lot of anti-fraud
“[W]e have a lot of
anti-fraud and forensics research expertise within the department and over the
years, we've started to become recognized as the thought leaders in this, so
our folks are heavily involved in everything from the accounting side with the
sectional in forensics to actual practical experience in this, [we] can bring
real-world experiences to drive our research agendas and some of our
publications have been rather notable, particularly within the what we'll call
the professional press.”
Scott Fleming audio file: There's a lot of interest
“There's a lot of interest around the idea of the fraud triangle and that's pressure rationalization and opportunity as the key three ingredients to why fraud occurs. We're going to talk beyond that and we're going to talk a little bit about the elements of how you identify when fraud has happened. [W]e're going to talk about some of the other psychological constructs if you will, about fraud and what may lead somebody to doing fraud, what may lead somebody to reporting fraud, which incidentally is one of the most important aspects in preventing and detecting fraud, is having willing tipsters out there to describe what they're doing.” — Scott Fleming, Associate Professor of Accounting and Senior Director of the Center for Executive Education
Additional Resources:
Original story: WVU business fraud experts requested to speak to
investigative, auditing arm of Congress April 10
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pg/04/08/19
CONTACT:
Richard Riley
Louis F. Tanner Distinguished Professor of
Public Accounting and Master of Forensic and Fraud Examination program
coordinator
John Chambers College of Business and
Economics
richard.riley@mail.wvu.edu; 304.293.7849
OR
Scott Fleming
Associate Professor of Accounting and Senior
Director of the Center for Executive Education
John Chambers College of Business and
Economics
scott.fleming@mail.wvu.edu; 304.293.7896