Bribery and Corruption Casebook

Dr. JOSEPH T. WELLS, CFE, CPA, editor, has spent nearly a decade as a U.S. FBI Special Agent, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and the author of 20 books. For his landmark research in fraud detection and deterrence, Dr. Wells has been inducted into the American Institute of Certified Public Accountants' Business and Industry Hall of Fame and named to Accounting Today's list of the 100 most influential people for nine years in a row. He holds a doctorate in commercial science from York College, The City University of New York. LAURA HYMES, CFE, is the Managing Editor of the ACFE's Research Department, where she oversees the editing of books, manuals and other publications related to the prevention, detection and investigation of fraud. She also collaborates with authors and speakers who are experts in the anti-fraud industry to produce high-quality educational material. She has a master's degree in publication management and years of experience in editing and publishing.

• Preface xiChapter 1 The Hot-Tub Highwaymen 1Ted WendlingChapter 2 Trouble Brewing 13Jay Dawdy and Angela ClancyChapter 3 In the State’s Interest 23Gary GraffChapter 4 Odd Bedfellows 35Jon CohenChapter 5 When Bribery Becomes a Way of Doing Business 43Amine AntariChapter 6 Kickbacks for Comic Books 53Rafael A. GarciaChapter 7 Interrupted Production 65Carl KnudsonChapter 8 High-Plains Grifter 75Carolyn Conn, Katie Houston, and Brandon TanousChapter 9 Getting a Free Ride 85William J. KirbyChapter 10 Conflicting Interests, Conflicting Cultures 95Douglas M. WatsonChapter 11 But We Thought He Was Saving Us Millions 107Gary E. GauglerChapter 12 The Construction of a Fraud 115Lorna LeungChapter 13 The Summer Bribe 123Mark DronChapter 14 Brazen Bank Manager 133Antonio Ivan S. AguirreChapter 15 In Bed with the Tax Man 141Hanif HabibChapter 16 High-Rise Rollers 149Richard F. Woodford, Jr.Chapter 17 Decorum Across the International Date Line 159Jim PelczarChapter 18 The Kickback Mine 169J. Aaron ChristopherChapter 19 A Sweet Deal 177Jason PetrusicChapter 20 Da’ Money 187Michael CarrChapter 21 The Seemingly Upstanding Citizen 199Austine S. M. AdacheChapter 22 Big Dangers from a Small Vendor 209Kimiharu ChataniChapter 23 A Drop in the Ocean 217Ludmila GrechanikChapter 24 The Professor and the Deputy 225Paul KeytonChapter 25 Calling for Kickbacks 235Anil KumarChapter 26 Going Green in Mexico 245Ronald L. DurkinChapter 27 A Wolf in Sheep’s Clothing 253Daniel NitaChapter 28 Dances with Fraud 261Hank J. BrightmanChapter 29 The Corrupt Public Servant 271Sandeep MehraChapter 30 Romance, Jewels and Kickbacks: All in a Day’s Work 279Dennis ThomasChapter 31 Power Corrupts and Absolute Power Corrupts Absolutely 287Jim CaliChapter 32 For Love or Money? 299John R. HolleyChapter 33 Ethical Governance: A Mandate for Outsourcing 309Jyoti KhetarpalChapter 34 Friends and Lovers in High Places 319Rick HoyeChapter 35 Kickbacks on Demand 329Philip LeviChapter 36 High-Flying Ambition 341Manjit ChodhaChapter 37 The Cleaner Who Swept His Way to the Top 347Shane RinginChapter 38 Sorry, This Fraud Has Been Disconnected 357Meric BlochChapter 39 Bid Rigging and Kickbacks under the Bridge 369Edward J. GaioIndex 377