Fraud and Forensic Accounting Conference | LSU Department of Accounting

News & Events

2022 Fraud and Forensic Accounting Conference

Details

  • Date: Thursday, July 7 - Friday, July 8
  • Time: 8:00 a.m. - 4:15 p.m.
  • Location: Crowne Plaza Hotel, 4728 Constitution Ave., Baton Rouge, LA 70808
  • Who Should Attend: CPAs, Certified Fraud Examiners, Certified Internal Auditors, forensic accountants, governmental accountants, other accounting and auditing professionals, educators, financial executives, and lawyers.
  • Cost: $330 for both days; $165 for one day; lunch included. 
  • Additional Information: The conference qualifies for 16 CPE hours (8 hours a day) and 13.33 hours of CLE for both days.

Registration & Payment Information

  • Registration: Register for the conference via the link below. 

Register for the Conference

  • Payment: Payments can be made by credit card via the link below or check after completing the registration form.

https://commerce.cashnet.com/LSUDPTACCT

           To pay by check, make checks payable to “LSU Department of Accounting” and mail it to:

Attn: Maggie Olivier
LSU Department of Accounting
501 South Quad Dr.
2800 Business Education Complex
Baton Rouge, LA 70803

  • Refunds & Cancellations: Cancellations must be requested in writing by Friday, July 1, 2022 to be eligible for a refund. Cancellation requests should be emailed to Maggie Olivier. After July 1, 2022, no refunds will be issued.
  • Hotel: A special rate of $99 has been set up at the Crowne Plaza for conference attendees. To receive the special rate, reservations need to be made by Monday, June 6, 2022. To make a reservation, call the hotel directly at 225-925-2244 and use the group code "FAD" or let them know you are with the "Fraud & Forensic Accounting Conference." You can also make a reservation online by clicking here.

Questions? Contact the LSU Department of Accounting at 225-578-6228 or accounting@lsu.edu

 

Agenda

Session

Speaker

Day One

Thursday, July 7, 2022

8:00 - 8:10 a.m.

Introduction

Main Session
8:10 - 9:30 a.m.

Developing the Lasso of Truth: A History of the Polygraph
 Allison Marsh, University of South Carolina

Main Session
9:40  - 11:00 a.m.

Predatory Fraud Offenders: The Formula Behind Their Success
Frank Perri, JD, CPA, CFE  DePaul University

Main Session:
11:15 a.m. - 12:35 p.m.

Detecting Internal Fraud Through Data Analytics
Kristin Ferguson, CFE, TIAA

12:45 - 1:20 p.m. Lunch 

Breakout Session:
Option 1
1:20 - 2:40 p.m.

Daubert Challenges to Financial Experts: A Study of Trends
Megan Utz, CPA and Jared Bourgeois, CPA, PwC

Breakout Session:
Option 2

1:20 - 2:40 p.m.
Using High Tech to Detect Outliers

Dr. Christine Cheng, University of Mississippi

Main Session
2:55 - 4:15 p.m.

The TAO of the Interview
Dr. George Bokelberg, Retired, FBI

 

 

Day 2

Friday, July 8, 2022

8:00 - 8:10 a.m.

Introduction

Main Session
8:10 - 9:30 a.m.

Fraud Lies and Hermes Ties
Aaron Beam, Aaron Beam Speaks

Main Session
9:40 - 11:00 a.m.

History of Fraud and Lessons Learned
Dr. Glenn Sumners, Louisiana State University

Breakout Session:
Option 1
11:15 a.m. - 12:35 p.m.

Valuation Updates
Jason MacMorran, CPA, Postlethwaite & Netterville

Breakout Session:
Option 2
11:15 a.m. - 12:35 p.m.

Analytical Toolbox
Mark Shirley, V & L Consultants

12:35 - 1:20 p.m.

Lunch

Breakout Session:
Option 1
1:20 - 2:40 p.m.

Forensics in Divorce- The Ultimate Financial Dispute
Chris Peters, CFE, GPS Consultants
Kimberly Peters, CPA, CFF,  GPS Consultants

Breakout Session:
Option 2
1:20 - 2:40 p.m.

The Anatomy of Medicaid Fraud
Dr. Jacob Kuriyan, Physmark Inc. & Care Maps, Inc.

Main Session
2:55 - 4:15 p.m.

From Cybercrime to Credit Card Fraud: How Lies are Costing Billions
Roger Harris, Louisiana Legislative Auditor

Conference Sponsor

Bank of America logo

 

Speaker Bios

Allison Marsh headshotAllison Marsh
University of South Carolina

Allison Marsh is an associate professor of history and the co-director of the Ann Johnson Institute for Science, Technology & Society at the University of South Carolina. Her research focuses on how the general public comes to understand complex engineering ideas through informal education, primarily through museum exhibitions. She is an IEEE Senior Member and a contributing editor at Spectrum, where she writes the monthly “Past Forward” column.

 

 

Frank Perri headshotFrank Perri, JD, CPA, CFE
DePaul University

Frank Perri has worked as a criminal trial attorney with cases ranging from white-collar crime to homicide for over two decades both as a prosecutor and defense counsel. He also is an adjunct faculty member at DePaul University teaching a graduate level course on forensic accounting and investigations. Perri lectures throughout the country on fraud offender behavioral profiles, predatory fraud offenders, and organizational misconduct. He also coined the term red-collar crime that represents a subgroup of fraud offenders who resort to violence to prevent the detection and disclosure of their fraud schemes. Perri wrote two books: With Cold Ease: Inside the Fraud Offender Mind and White-Collar Crime, Organizational Misconduct and Fraud Examination: An Accounting, Behavioral and Criminological Approach

 

Ferguson headshot Kristin Ferguson, CPA
TIAA

Since July 2019, Kristin Ferguson has been a senior director in the Internal Investigations department of TIAA.  Her responsibilities include conducting and overseeing targeted investigations of employee integrity and internal fraud allegations and mitigating wrongful conduct. In addition, she is responsible for overseeing the Internal Fraud Intelligence Unit which takes a proactive approach to identifying and detecting internal fraud and misconduct.  

Prior to joining TIAA, Ferguson worked for BMO Harris Bank from 1996 to 2017.  During her time with BMO, she held a number of positions within the Corporate Investigations group, most recently, the US Criminal Risk Manager.  She managed teams in the US and Canada, and in 2017, Ferguson joined MB Financial as the VP of Fraud Investigations where she oversaw both internal and external investigations and the fraud detection group.

Ferguson is a Certified Fraud Examiner (CFE) and is currently pursuing her Certified Anti-Money Laundering (CAMS) certification.  She sits on the boards of the ACFE – Chicago Chapter and the Midwest Fraud Investigators Network.  In addition, she is an active member of Infragard, IAFCI, ACAMS and CCROC.

 

Megan Utz headshotMegan Utz, CPA
PwC

Megan Utz is a manager in PwC’s Deals practice. She graduated summa cum laude with a Bachelor of Business Administration from The University of Texas at Tyler in 2014 and with a Master of Science in Accounting from Texas A&M University in 2016. Utz is a licensed Certified Public Accountant (CPA) in the state of Texas, earning the “Outstanding Achievement Award” for scoring among the top ten cumulative scores on the Uniform CPA Examination in the state of Texas, and is also a Certified Fraud Examiner (CFE).

Her professional career includes matters involving purchase price disputes, commercial contract disputes, lost profits analysis, auditor malpractice litigation, business valuations, and business interruption insurance claims. Utz also has experience in investigations of suspected fraud and accounting irregularities, as well as the assessment of compliance programs.

 

Jared Bourgeois headshotJared Bourgeois, CPA
PwC

Jared Bourgeois is a director in the PwC US Transaction Services and Dispute Advisory Services groups and is based in Chicago. He specializes in advising clients on pricing mechanisms in sale and purchase agreements, and on financial, accounting, and valuation issues that arise post-closing, including in M&A disputes, commercial disputes, bankruptcy-related litigation, and forensic accounting investigations.

Bourgeois holds a BS in Accounting from Brigham Young University and is a Certified Public Accountant (CPA), Accredited in Business Valuation (ABV) by the AICPA, and Certified Fraud Examiner (CFE).  He is a member of the AICPA's ABV Credential Committee, and previously served as a member of the Illinois CPA Society (ICPAS) Board of Directors, chair of the ICPAS Young Leaders Advisory Council, member of the ICPAS Accounting Principles Committee, and member of the AICPA’s Relations with the Bar Committee.

 

Christine ChengChristine Cheng
University of Mississippi

Christine Cheng is an assistant professor at the University of Mississippi. She worked with the other tax faculty in the Patterson School of Accountancy and KPMG professionals to develop the first Master of Taxation with Data Analytics program sponsored by KPMG. This new program is being designed to provide students not only with technical skills and specialized knowledge in the area of taxation and data analytics, but also with practice in applying critical thinking to the challenges faced by tax professionals of tomorrow.  Prior to joining the Patterson School of Accountancy, Cheng was an assistant professor at Louisiana State University where she taught and conducted research in multiple areas of taxation including individual tax, small business entity tax, corporate tax, and international, state, and local tax.

She is also an associate editor of the Journal of Forensic and Investigative Accounting. Prior to earning her PhD from the Pennsylvania State University, Cheng worked for both KPMG and a regional CPA firm, Padden, Guerrini and Associates (who has since merged with RKL) in central Pennsylvania as a consultant in the long-term care industry. 

 

George Bokelberg head shotDr. George Bokelberg
Retired FBI

Dr. Bokelberg is a licensed clinical and forensic psychologist who served with the FBI as a special agent and supervisory special agent, for 21 years. Dr. Bokelberg served as the chief psychologist of the FBI's Undercover Program and Psychological Services Unit, has won numerous awards for his work as a criminal investigator, and has lectured and consulted in more than 15 countries. While assigned to the FBI's New Orleans Division, Dr. Bokelberg was the case agent for the Mayor Ray Nagin public corruption investigation, resulting in the conviction of Nagin and several co-conspirators. Retired as a special agent, Dr. Bokelberg provides consultation to federal and local agencies and private entities on fitness for duty, insider threat, disability, workplace violence, and pre-employment screening, and is the director of the Bokelberg Consulting Group.

 

Aaron Beam headshot

Aaron Beam
Aaron Beam Speaks

Aaron Beam was a founder and the first CFO of Healthsouth from 1984 until 1997. The company began business in 1984, went public in 1986, and by 1996 was a “Fortune 500” company. In 1996, the company clearly began committing accounting fraud.  Beam was at the center of the fraud. 

In 1997, he left the company and then, in 2003, when the continuing fraud was exposed, he turned himself into the FBI. He was sent to federal prison for his crime.

In 2009, he began his public speaking career, and as of 2021, has given over 700 speeches to universities, civic groups, professional associations, and other organizations. While he does not consider himself a motivational speaker, he does hope his message will help people achieve a higher level of ethical activity. Universities Beam spoke at include Tulane, Yale, Duke, Chicago School of Business, Stanford, DePaul, Ohio State, Texas, Penn State, and Kansas.  

Beam earned a BS in Economics from LSU in 1967 and took additional accounting courses from University of Houston in 1977. Beam earned his CPA in 1978 and earned a two-year degree in 2007 from Faulkner Community College in Turf Management.

  

Glenn Sumners headshotDr. Glenn E. Sumners
Louisiana State University

Glenn E. Sumners, DBA, CIA, CFE, CRMA is on the faculty of Louisiana State University where he is the director of the LSU Center for Internal Auditing (LSUCIA). Prior to receiving his DBA from the University of Tennessee, he received a BS and MA from the University of Alabama. In 2006, Sumners received the Bradford Campus Memorial Award from the IIA. In 2012, he was a member of the initial group of four inducted into the IIA American Hall of Distinguished Audit Practitioners, and he started the first internal audit program in 1985. In 2012, The CIA Award for the highest student score was named the Dr. Glenn E. Sumners Award. In 2021, the University of Pretoria established the Glenn E. Sumners Award to be presented at the graduation ceremonies to the best student in Business Communication. The LSUCIA staff has placed 2,727 students in internship positions as of 2022. He provides CIA exam reviews, quality assurance reviews, consulting, and training to internal audit groups and audit committees. He has been invited to speak in 22 countries. 

 

Jason MacMorranJason MacMorran, CPA
Postlethwaite & Netterville

Jason MacMorran is a shareholder in the consulting department of Postlethwaite & Netterville. His practice focuses on business valuation and economic damages, and his professional experience includes valuations for estate and gift matters, litigation, mergers and acquisitions, and financial reporting. MacMorran provides litigation support in economic damage issues, assists clients in complex financial forecasting and modeling, and performs general financial consulting.

He has prepared, overseen, or contributed to hundreds of valuations of businesses, interests in businesses, and intangible assets. MacMorran speaks nationally and locally on valuation and litigation topics, and he brings considerable training and experience to projects through his study to obtain the American Institute of Certified Public Accountants’ (AICPA) Accredited in Business Valuation credential (ABV), Certified in Financial Forensics credential (CFF), and the National Association of Certified Valuation Analyst’s Certified Valuation Analyst credential (CVA).  

 

Mark Shirley headshotMark Shirley
V & L Consultants

After resigning his commission with the Internal Revenue Service in 1984, Mark Shirley’s professional practice has concentrated on the disciplines of business valuation, financial modeling/analysis, and forensic accounting.

Professional memberships include American Institute of Certified Public Accountants (AICPA), Society of Louisiana Certified Public Accountants (LCPA), National Association of Certified Valuators and Analysts (NACVA), Association of Certified Fraud Examiners (ACFE), Institute of Business Forecasting (IBF), and the American Society of Appraisers (ASA).

Shirley's technical contributions include being published in Cost of Capital, Tax and Financial Planning Strategies in Divorce, and BVR’s Guide to Personal v. Enterprise Goodwill.  He's had articles published in BVR Special Reports, Valuation Strategies, The Valuation Examiner, BewertungsPraktiker Nr., The Practical Accountant, CPA Litigation Services Counselor, The Gatekeeper Quarterly, and The Journal of Forensic Accounting. Shriley has also presented lectures for organizations including the AICPA, New York Society of CPAs, LCPA, LSU Fraud Conference, NACVA, American Academy of Matrimonial Lawyers (AAML), National Judicial College (NJC), LSU Law Center, and FBI Academy.

In 2021, he developed the core presentations for the NACVA Forecasting Week including Statistics and Statistical Fallacies, Financial Modeling And Statistical Analysis, Introduction To Financial Forecasting, Regression Analysis: Construction and Interpretation, and How to Effectively Use Benford’s Law. 

Shirley provided expert witness testimony before the U.S. Tax Court, federal district courts, federal bankruptcy courts, Louisiana district courts, NAI Tribal Court, and specialty courts. 

Lastly, he was the recipient of the NACVA Circle of Light in 2002, Instructor of the Year, and Outstanding Member. 

            

Kim Peters headshotKimberly Peters, CPA, CFF
GPS Consultants

Kimberly Peters is a partner at GPS Consultants, LLC and has worked in the field of forensic accounting for the last 10 years. She manages litigation support engagements in both civil and criminal suits, and is a graduate and undergraduate instructor at Louisiana State University (LSU) teaching both forensic accounting and principals of accounting. Peters holds both a Bachelors degree in accounting and Masters in accounting from LSU. She is a CPA and Certified in Financial Forensics (CFF) by the AICPA. She is also a member of the American Institute of Certified Public Accountants and the Society of Louisiana Certified Public Accountants.

 

Christopher Peters head shotChris Peters, CFE
GPS Consultants

Chris Peters is the founder and a partner of GPS Consultants, LLC, a management consulting and forensic accounting firm focused on assisting clients with improving operations and solving organizational problems through forensic accounting, litigation support, and data analysis. Peters helps clients enhance management activities by converting tedious practices into more efficient and effective processes to increase profitability. He also assists clients with dispute related matters and has testified as an expert witness in the field of forensic accounting in Louisiana criminal and civil courts.

 

 

Kuriyan headshotDr. Jacob Kuriyan
Physmark Inc. and Care Maps, Inc.

Jacob Kuriyan has over three decades of experience in developing software for healthcare organizations.  He is the founder and president of Physmark Inc. and Care Maps Inc., two companies based in Corrales, NM, providing software and data modeling services for healthcare organizations.

Trained as a theoretical physicist, Kuriyan was on the faculty at UCLA in the Departments of Physics and Meteorology. He has combined his mathematical skills and meteorological modeling expertise to create a new software “CareMaps” that provides 12-month forecasts of disease spread and healthcare costs with considerable accuracy. The forecasting capabilities of CareMaps makes it reveal anomalous payment patterns that are often a precursor to fraud and abuse in healthcare. CareMaps is a remote electronic tool in this new field of “digital forensics,” and is critically important to recover excess payments and bend the cost curve in healthcare.

 

Roger HarrisRoger Harris
Louisiana Legislative Auditor

Roger Harris is assistant legislative auditor and director of Investigative Audit for the Louisiana Legislative Auditor’s Office, where he supervises a 20-person investigative audit unit. Harris has over 30 years of experience handling fraud cases as a law enforcement officer, a commercial banker, an attorney, and as an investigative auditor. He routinely testifies before legislative committees on fraud investigations and related matters. During the course of his career, he has successfully pursued and defended hundreds of alleged fraudsters. Harris has been a partner in a regional law firm, general counsel for two state agencies, legal counsel for a legislative committee, a business law instructor at Louisiana State University, and chairman of a state board that awards benefits to survivors of law enforcement officers and firemen who give their lives in the line of duty.

Harris has a bachelor’s degree in finance and a law degree from Louisiana State University. He was a Certified Fraud Examiner from 1993-1999 and became a Certified Compliance and Ethics Professional in 2013.