DR. JOSEPH T. WELLS, CPA, CFE, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a former adjunct professor of fraud examination at the University of Texas at Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both Internal Auditor and the Journal of Accountancy magazines, and is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Dr. Wells has been inducted into the American Institute of CPAs Business and Industry Hall of Fame and named to Accounting Today's list of top 100 most influential people for nine years in a row.

• Preface xiChapter 1 Keep On Trucking 1Ralph WilsonChapter 2 Too Good to Be True? 13Carolyn ConnChapter 3 Trust Us . . . We Wouldn’t Lie to You 25Stephen PedneaultChapter 4 Rotten from the Core 35Paul Pocalyko and Colleen VallenChapter 5 The Broken Trust 45Aaron LauChapter 6 The Perfect Family Business 57Alejandro MoralesChapter 7 Auditor’s Loyalty 67Jyoti KhetarpalChapter 8 Easy Come, Easy Go 75Brad MroskiChapter 9 Organized Crime Is Not Just for the Usual Suspects 83David ShapiroChapter 10 The Spinster and the Investment 95Eric SumnersChapter 11 This Might Sound Familiar . . . 103James M. BrownChapter 12 Pulling the Strings 113Jay DawdyChapter 13 A Tale of Two Books 123John BeardChapter 14 The Family Man Behind Bars 131Antonio Ivan AguirreChapter 15 Net Capital Requirements 141Kevin G. BreardChapter 16 Delaying the Inevitable 149JoLynn RunolfsonChapter 17 Power and Corruption in the Publishing Industry 159Kenneth BiddickChapter 18 It Starts and Ends at the Top 169Kimiharu ChataniChapter 19 The Triple-Three 177Leonard Rang’ala LariChapter 20 What Is 1 þ 1? What Do You Want It to Be? 187Robert BarrChapter 21 Take Two 197Matthias KopetzkyChapter 22 Wade’s WMD 207Michael SpindlerChapter 23 Fraud Under the Sun 217Oscar Hernández HernándezChapter 24 Franklin County Contractors: A Case of Concealed Liabilities 227Patricia A. PatrickChapter 25 The Fall Man 237Nearchos A. IoannouChapter 26 The Happy Life 245Tamer Fouad GheithChapter 27 A Very Merry Fraud 255Clive TomesChapter 28 Missing Ingots 265Prabhat KumarChapter 29 When Silver Spoons Are Not Enough 273Walter Pagano and Deborah KovalikChapter 30 Sales Commission and Fraud Perpetration 283Tarek El S.M. El MeaddawyChapter 31 Like Two Sides of the Same Coin 291Patrick WellensChapter 32 A President Illuminated 301Theodore G. Phelps and Cindy ParkChapter 33 Trouble in Tallahassee 313Dr. Tim NaddyGlossary 325Index 329

DR. JOSEPH T. WELLS, CPA, CFE, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a former adjunct professor of fraud examination at the University of Texas at Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both Internal Auditor and the Journal of Accountancy magazines, and is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Dr. Wells has been inducted into the American Institute of CPAs Business and Industry Hall of Fame and named to Accounting Today's list of top 100 most influential people for nine years in a row.

• Preface xiChapter 1 Keep On Trucking 1Ralph WilsonChapter 2 Too Good to Be True? 13Carolyn ConnChapter 3 Trust Us . . . We Wouldn’t Lie to You 25Stephen PedneaultChapter 4 Rotten from the Core 35Paul Pocalyko and Colleen VallenChapter 5 The Broken Trust 45Aaron LauChapter 6 The Perfect Family Business 57Alejandro MoralesChapter 7 Auditor’s Loyalty 67Jyoti KhetarpalChapter 8 Easy Come, Easy Go 75Brad MroskiChapter 9 Organized Crime Is Not Just for the Usual Suspects 83David ShapiroChapter 10 The Spinster and the Investment 95Eric SumnersChapter 11 This Might Sound Familiar . . . 103James M. BrownChapter 12 Pulling the Strings 113Jay DawdyChapter 13 A Tale of Two Books 123John BeardChapter 14 The Family Man Behind Bars 131Antonio Ivan AguirreChapter 15 Net Capital Requirements 141Kevin G. BreardChapter 16 Delaying the Inevitable 149JoLynn RunolfsonChapter 17 Power and Corruption in the Publishing Industry 159Kenneth BiddickChapter 18 It Starts and Ends at the Top 169Kimiharu ChataniChapter 19 The Triple-Three 177Leonard Rang’ala LariChapter 20 What Is 1 þ 1? What Do You Want It to Be? 187Robert BarrChapter 21 Take Two 197Matthias KopetzkyChapter 22 Wade’s WMD 207Michael SpindlerChapter 23 Fraud Under the Sun 217Oscar Hernández HernándezChapter 24 Franklin County Contractors: A Case of Concealed Liabilities 227Patricia A. PatrickChapter 25 The Fall Man 237Nearchos A. IoannouChapter 26 The Happy Life 245Tamer Fouad GheithChapter 27 A Very Merry Fraud 255Clive TomesChapter 28 Missing Ingots 265Prabhat KumarChapter 29 When Silver Spoons Are Not Enough 273Walter Pagano and Deborah KovalikChapter 30 Sales Commission and Fraud Perpetration 283Tarek El S.M. El MeaddawyChapter 31 Like Two Sides of the Same Coin 291Patrick WellensChapter 32 A President Illuminated 301Theodore G. Phelps and Cindy ParkChapter 33 Trouble in Tallahassee 313Dr. Tim NaddyGlossary 325Index 329

DR. JOSEPH T. WELLS, CPA, CFE, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a former adjunct professor of fraud examination at the University of Texas at Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both Internal Auditor and the Journal of Accountancy magazines, and is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Dr. Wells has been inducted into the American Institute of CPAs Business and Industry Hall of Fame and named to Accounting Today's list of top 100 most influential people for nine years in a row.

• Preface xiChapter 1 Keep On Trucking 1Ralph WilsonChapter 2 Too Good to Be True? 13Carolyn ConnChapter 3 Trust Us . . . We Wouldn’t Lie to You 25Stephen PedneaultChapter 4 Rotten from the Core 35Paul Pocalyko and Colleen VallenChapter 5 The Broken Trust 45Aaron LauChapter 6 The Perfect Family Business 57Alejandro MoralesChapter 7 Auditor’s Loyalty 67Jyoti KhetarpalChapter 8 Easy Come, Easy Go 75Brad MroskiChapter 9 Organized Crime Is Not Just for the Usual Suspects 83David ShapiroChapter 10 The Spinster and the Investment 95Eric SumnersChapter 11 This Might Sound Familiar . . . 103James M. BrownChapter 12 Pulling the Strings 113Jay DawdyChapter 13 A Tale of Two Books 123John BeardChapter 14 The Family Man Behind Bars 131Antonio Ivan AguirreChapter 15 Net Capital Requirements 141Kevin G. BreardChapter 16 Delaying the Inevitable 149JoLynn RunolfsonChapter 17 Power and Corruption in the Publishing Industry 159Kenneth BiddickChapter 18 It Starts and Ends at the Top 169Kimiharu ChataniChapter 19 The Triple-Three 177Leonard Rang’ala LariChapter 20 What Is 1 þ 1? What Do You Want It to Be? 187Robert BarrChapter 21 Take Two 197Matthias KopetzkyChapter 22 Wade’s WMD 207Michael SpindlerChapter 23 Fraud Under the Sun 217Oscar Hernández HernándezChapter 24 Franklin County Contractors: A Case of Concealed Liabilities 227Patricia A. PatrickChapter 25 The Fall Man 237Nearchos A. IoannouChapter 26 The Happy Life 245Tamer Fouad GheithChapter 27 A Very Merry Fraud 255Clive TomesChapter 28 Missing Ingots 265Prabhat KumarChapter 29 When Silver Spoons Are Not Enough 273Walter Pagano and Deborah KovalikChapter 30 Sales Commission and Fraud Perpetration 283Tarek El S.M. El MeaddawyChapter 31 Like Two Sides of the Same Coin 291Patrick WellensChapter 32 A President Illuminated 301Theodore G. Phelps and Cindy ParkChapter 33 Trouble in Tallahassee 313Dr. Tim NaddyGlossary 325Index 329