Michael A. Crain is a member of faculty at Florida Atlantic University, where he teaches and is director of FAU’s Center for Forensic Accounting. Prior to joining the full-time faculty at FAU, he was a practicing CPA for over 30 years and spent much of his time in forensic accounting and business valuation. He still consults in forensic accounting and valuation. He is a doctor of business administration (finance) from the Manchester Business School, University of Manchester in England. He has been a licensed CPA in Florida since 1984 and holds several certifications in valuation, fraud examination, and financial analysis. He has certifications of Chartered Financial Analyst (CFA) from the CFA Institute, Accredited in Business Valuation (ABV®) from the AICPA, and Certified Fraud Examiner (CFE) from the Association of Certified Fraud Examiners. He has also received several awards, including the AICPA’s Lawler Award presented by the Journal of Accountancy for best article of the year, AICPA’s Sustained Contribution Award, and has been inducted into the AICPA’s Business Valuation Hall of Fame.

Ph.D., CPA, CFE

Carl Pacini is an associate professor of accounting at the University of South Florida St. Petersburg (USFSP). He received his Ph.D. in accounting from Florida State University and his law degree from the University of Notre Dame. He is a licensed CPA, a Certified Financial Services Auditor, Certified in Financial Forensics, and a member of the Florida Bar. He has published over 75 articles in various academic and practitioner journals.