Fraud Examination Casebook with Documents

Foreword

I am pleased to write this foreword to the Fraud Examination Casebook with Documents: A Hands‐on Approach by William H. Beecken and Clark A. Beecken, a redoubtable father‐son team of forensic accountants. Bill has been a seasoned forensic professional employed many years with the Federal Deposit Insurance Corporation (FDIC) Office of Inspector General, as well as the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Clark is currently working as a forensic auditor for the federal government.

Several years ago, as a faculty member in the School of Accountancy at Kennesaw State University (KSU), I came to know Bill as a popular faculty member at Southern Polytechnic State University—now the KSU Marietta campus—who taught forensic accounting in an innovative way. At the end of his course, it was part of the students' end‐of‐term assignment to go through the real‐world experience of being deposed as an “expert witness” by the local district attorney and overseen by a judge in the actual environs of the Marietta, Georgia, courthouse. A couple of times, I was a member of the audience in the courthouse, rather envious of Bill's students who were being exposed to a mock‐trial scenario. Hence, I enthusiastically commend and recommend Bill's idiosyncratic interpretation of a hands‐on approach!

From my very first meeting, Clark appeared to be a chip off the old block, cut of the same cloth, the apple that doesn't fall far from the tree, etc.—sharp, incisive, and blessed ...