Financial Statement Fraud

ZABIHOLLAH REZAEE, PhD, CPA, CMA, CIA, CGFM, CFE, is the Thompson--Hill Chair of Excellence and Professor of Accountancy at the University of Memphis. He has published over 130 articles in a variety of accounting, finance, banking, and economic journals, including the Journal of Accounting and Economics, Journal of Business, Journal of Accountancy, Strategic Finance, Finance and Accounting, and Bankers' Economic and Investment Alert. Dr. Rezaee makes presentations at conferences and workshops throughout the world and has been involved in consulting with national and international organizations, including the United Nations. He was the recipient of the 1998 distinguished research award at Middle Tennessee State University and received the Lybrand Bronze Medal for the outstanding article in 1999 selected by the Institute of Management Accountants. He received his BA degree from the Iranian Institute of Advanced Accounting, his MBA from Tarleton University, and his PhD from the University of Mississippi.