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Forensic audit case study

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149272 Cust: Pearson Au: Hahn Pg. No. i Title: Forensic Accounting/ 1e Server:

C/M/Y/K Short / Normal

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Forensic Accounting

Robert J. Rufus Rufus & Rufus Accounting Corporation, Huntington, WV

University of Charleston, WV

Laura Savory Miller Rufus & Rufus Accounting Corporation, Huntington, WV

University of Charleston, WV

William Hahn Southeastern University, Lakeland, FL

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# 149272 Cust: Pearson Au: Hahn Pg. No. ii Title: Forensic Accounting/ 1e Server:

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Editor in Chief: Donna Battista Acquisitions Editor: Lacey Vitetta Sponsoring Editor: Nicole Sam Editorial Project Managers: Christina Rumbaugh and Karen Kirincich Editorial Assistants: Jane Avery and Lauren Zanedis Director of Marketing: Maggie Moylan Leen Marketing Manager: Alison Haskins Managing Editor, Production: Jeff Holcomb Production Project Manager: Carla Thompson Procurement Specialist: Carol Melville

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ISBN 13: 978-0-13-305047-9 ISBN 10: 0-13-305047-5

10 9 8 7 6 5 4 3 2 1

# 149272 Cust: Pearson Au: Hahn Pg. No. iii Title: Forensic Accounting/ 1e Server:

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iii

About the Authors Dr. Robert J. Rufus is the Managing Principal of Rufus & Rufus Accounting Corporation located in Huntington, West Virginia, a boutique CPA firm with a concentrated practice in foren- sic accounting, tax, and litigation support. Dr. Rufus has more than thirty years of field experi- ence as a forensic expert and investigative accountant in both civil and criminal matters. He started his professional career with the Treasury Department, where he worked as an IRS agent for five years. Dr. Rufus is currently the Program Director for the Master of Forensic Accounting program at the University of Charleston, West Virginia. He has also held instructor positions at Ohio University and Marshall University. Dr. Rufus has contributed to the science of forensic accounting through numerous journal publications and conference presentations. He received his B.S. from Concord College, his M.B.A. from Marshall University, and his D.B.A. from Nova Southeastern University, all with concentrations in Accounting. Dr. Rufus is a Certified Public Accountant, a Certified Valuation Analyst, Certified in Financial Forensics, and a licensed private investigator.

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