Fall 2014 Meeting
November 6-7, 2014
Location: John Jay College of Criminal Justice, CUNY
524 West 59th Street New York, NY 10019
Thursday, November 6th, 2014 Room L.61 NB
8:00 - 9:00 AM
Continental Breakfast & Registration
9:00 - 9:20 AM
Introductions & Remarks
LaRue Williams, IFP Executive Director
Bill Olsen, President, IFP Industry Advisory Board
Practitioner Perspectives
9:20 - 10:00 AM
10:00 - 10:15 AM
Presentation - “Deconstructing Deception” – Aaron Brehove, Communication and
Deception Specialist
Break
Research Portfolio & Resources
10:15 - 10:30 AM
IFP Research Project Overview: Update on the IFP Research Agenda and
Accomplishments
Dr. Richard Riley, Louis F. Tanner Distinguished Professor of Public Accounting,
College of Business and Economics, West Virginia University
10:30 – 11:30 AM
IFP Research Projects Progress and Final Reports: Presentation of Currently
Funded IFP Sponsored Research
1. The Impact Of Occupational Mobility On White-Collar Crime: Gender Distinctions In A
Global Setting, Theresa Hilliard and Presha Neidermeyer (both at West Virginia
University)
2. Rewarding Appropriate Professional Skepticism Regardless of the Outcome: The Effect
of Supervisor Consultation, Joe Brazel (North Carolina State University) and Tammie
Schaefer (University of Missouri-Kansas City) (Complete – Nov 2014)
11:30 - 12:45 PM
12:45 - 2:15 PM
Lunch
IFP Research Projects Progress and Final Reports: Presentation of Currently
Funded IFP Sponsored Research
3. The Effect of Alumni Affiliations on Auditors’ Professional Skepticism, Ashley Austin
and Tina Carpenter (both at University of Georgia)
4. Petty Corruption in Organizations: Hierarchical Analysis, Yuriy Timofeyev (Frankfurt
School of Finance & Management, Germany)
5. General Strain Theory: Strain as a predictor or occupational fraud, Timothy Bergsma
(Walden University)
2:15 - 2:45 PM
Break
2:45 – 4:15 PM
IFP Research Project Proposals
1. Executive Equity Compensation and Accounting Fraud, Robert Davidson (Georgetown
University)
2. Pay or Protect: Promoting Internal Whistleblowing, Eileen Taylor (North Carolina
State University) and Cynthia Guthrie (Bucknell University)
3. Fraud and Nonprofit Governance: Evidence from the Revised Form 990, Martha Eining
(University of Utah), Kathy Hurtt (Baylor University) and Claire Richards (Zayed
University)
4. Understanding the extent, causes and prevention of fraud in Nonprofit Organizations
in Canada. A National Study, Herbert Snyder, Margaret Andersen, Jill Zuber (North
Dakota State).
5. Fraud Risk Awareness in Local Governments, Ellen L. Landgraf and Laurence E.
Johnson (Loyola University Chicago)
6. Asset Misappropriation: Analysis of Predictors of Organizational Losses, Eberhard
Feess and Yuriy Timofeyev (Frankfurt School of Finance & Management)
7. The Role of Short-Sellers in Detecting Financial Reporting Fraud, Zabihollah Rezaee
(University of Memphis) and Yu Chen (Texas A&M International University)
4:15 – 4:30 PM
Break
4:30 – 5:15 PM
Practitioner Presentation – “Using Fraud Schemes to Help With Identifying Risk” –
Jonathan Marks, national leader of the fraud, ethics, and anti-corruption practice,
Crowe Horwath LLP
6:00 - 8:00 PM
Networking Reception and Heavy Hors d’œuvres
The Coliseum Bar & Restaurant
312 W. 58th Street
New York, NY 10019
Friday, November 7th, 2014 Room 9.64 NB (9th Floor)
8:00 - 9:00 AM
Continental Breakfast
Practitioner Perspectives
9:00 - 10:30 AM
Practitioner Panel Presentation – “Current Trends/ Future Challenges” - William
“Bill” Olsen, Principal and Practice leader of the Forensic and Valuation Services
practice, Grant Thornton LLC.; Scott Woestman, Senior Client Executive-SAS Lead, SAS
Federal, LLC; Richard Sibery, Partner, Fraud Investigation & Dispute Services,
Americas Leader- Fraud & Investigations, Ernst & Young
Moderated by – John Warren, Vice President and General Counsel, ACFE
10:30 - 10:45 AM
Break
BREAK OUT SESSIONS
10:45 –11:45 AM
Practitioner Presentation – “Forensic
Accounting Investigation” - Steven
Skalak, Advisory Forensic Services
Partner, PricewaterhouseCoopers and
author of “A Guide to Forensic
Accounting Investigation”
IFP Board Meeting (Closed Meeting) –
Room 8.63.24 NB