Acknowledgments

There is no way to adequately thank all of the people who played a role in the creation of this book because nearly every person I have worked with over my career has been a part of its creation. All of my classmates and students, professors and colleagues, peers and friends, and even the perpetrators I have met through my work—each experience has helped shape me, my career, and this book.

There are some people and organizations that deserve special note. I would like to begin by thanking my business partner, Andy Wilson, for his support, humor, and occasional abuse over the 20 years we have worked together. He is an outstanding fraud investigator, a great business partner, and a true friend.

Next, I must recognize Joe Wells, Jim Ratley, and the entire staff of the Association of Certified Fraud Examiners for their unwavering support of our field. I thank them for allowing me to give back some small portion of what I have received from them in the way they have shaped my profession and for everything they have taught me.

I would like to thank the faculty, staff, and students at the Kenan-Flagler School of Business of the University of North Carolina–Chapel Hill and the Department of Criminology and Criminal Justice at the University of Memphis. The interactions with my colleagues on the faculty, the support of the staff, and the interest of students make working with them both an opportunity to teach and to learn.

I extend my deep appreciation to my clients for ...

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