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Advisors
Oversight Systems’ Advisory Board is composed of the following senior professionals who are considered
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Mark S. Beasley, Ph.D., CPA
Professor & Director of the Enterprise Risk Management Program at North Carolina State University
Dr. Beasley is a member of the COSO's Enterprise Risk Management Advisory Council and the AICPA's Antifraud Programs and Controls Task Force. Dr. Beasley has actively conducted research related to financial statement fraud. One study, published in The Accounting Review, was the recipient of the American Accounting Association's 1995 Competitive Manuscript Award and the 2002 Auditing Section's Notable Contributions to the Auditing Literature Award. He has also conducted research addressing other board of director and audit committee issues, auditor quality issues, and the use of analytical procedures in multi-location companies. His work has been published in journals such as the Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of the American Taxation Association, Journal of Accountancy, and The CPA Journal, among numerous others. He currently serves on the Editorial Boards for Auditing: A Journal of Practice and Theory, Accounting Horizons, Issues in Accounting Education, and the Journal of Forensic Accounting.
Dr. Beasley is co-author of a study performed for the Committee of Sponsoring Organizations of the Treadway Commission (COSO), Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. The study examines approximately 200 financial fraud cases and offers insights for improving financial reporting. The results of the study apparently have influenced NYSE and NASDAQ listing requirements, as well as SEC disclosure rules, for smaller public companies. He also is co-author of the AICPA monograph, Fraud-Related SEC Enforcement Actions Against Auditors: 1987-1997. He has previously served on Auditing Standards Board task forces, including the SAS No. 99 Fraud Task Force.
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Joseph V. Carcello, Ph.D., CPA, CIA, CMA
Co-founder & Director of Research for the University of Tennessee's Corporate Governance Center,
William B. Stokely Distinguished Scholar in the Department of Accounting and Business Law at the University of Tennessee
Dr. Carcello has published over 30 articles in academic and professional journals on audit committee performance, financial fraud, going-concern reporting, and audit quality, including publications in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, AUDITING: A Journal of Practice & Theory, and Accounting Horizons, among numerous others. He is the co-author of a funded research study by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission titled, Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. This study has been cited by The Wall Street Journal, Barron's, numerous regional newspapers throughout the country, and Georgia Public Television. The study's results have been presented to officials at the Securities and Exchange Commission (SEC), and have been frequently cited in SEC rules and speeches. Dr. Carcello is also the co-author of a follow-on research study published by the AICPA's Auditing Standards Board titled, Fraud-Related SEC Enforcement Actions Against Auditors: 1987-1997. Dr. Carcello is currently co-authoring a monograph on audit committee processes for KPMG's Audit Committee Institute.
Dr. Carcello has served as president of the Auditing Section of the American Accounting Association. He also is a member of Institutional Shareholder Services' Academic Advisory Panel and The Institute of Internal Auditors' Board of Research Advisors.
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Dr. Todd DeZoort, Ph.D., CPA
Professor of Accounting and Accounting Advisory Board Fellow
The University of Alabama
Culverhouse School of Accountancy
Dr. DeZoort is Professor of Accounting and Accounting Advisory Board Fellow in the Culverhouse School of Accountancy at The University of Alabama. He serves as a charter member of the Advisory Council at the Academy for Ethics in Financial Reporting, as a Research Fellow at the Enterprise Risk Management Initiative at North Carolina State University, and as a Research Fellow at the Corporate Governance Center at Kennesaw State University.
Dr. DeZoort’s research and teaching interests focus on audit effectiveness, fraud risk management, and governance quality. He has published over 30 articles in top academic journals, including Accounting, Organizations and Society, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Issues in Accounting Education, Journal of Accounting Literature, Journal of Accounting and Public Policy, International Journal of Auditing, and Behavioral Research in Accounting. He also is co-author of the Corporate Governance Center’s 21st Century Governance and Financial Reporting Principles. Dr. DeZoort currently serves as a member of the AICPA’s Reliability Task Force, which is focused on improving the reliability of CPAs’ audit and non-audit services. He has received numerous research grants, including a recent grant from The Institute of Internal Auditors Research Foundation to conduct an international study of internal auditors’ fraud detection responsibilities. Dr. DeZoort is a member of the American Accounting Association, the American Institute of Certified Public Accountants, the Institute of Internal Auditors, the Association of Certified Fraud Examiners, the National Association of Corporate Directors, and the Society for Judgment and Decision-Making.
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Dana R. Hermanson, Ph.D.
Dinos Eminent Scholar Chair of Private Enterprise and Professor of Accounting in the Coles College of Business at Kennesaw State University
Dr. Hermanson is Dinos Eminent Scholar Chair of Private Enterprise and Professor of Accounting in the Coles College of Business at Kennesaw State University. He serves as a Research Fellow of the Corporate Governance Center at the University of Tennessee and was co-founder of the Corporate Governance Center at Kennesaw State University.
Dr. Hermanson's research on fraud, corporate governance, auditing, enterprise risk management, and other issues has been published in such journals as Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Journal of Accounting and Public Policy, Journal of Accounting Literature, Accounting Horizons, Behavioral Research in Accounting, Journal of Information Systems, Issues in Accounting Education, Journal of Accountancy, The CPA Journal, Journal of Forensic Accounting, and Strategic Finance. His research, letters, or quotes have appeared in such outlets as Newsweek, The Wall Street Journal, BusinessWeek, Harvard Business Review, and USA Today.
Dr. Hermanson is co-author of a study performed for the Committee of Sponsoring Organizations of the Treadway Commission (COSO), Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. The results of the study apparently have influenced NYSE and NASDAQ listing requirements, as well as SEC disclosure rules, for smaller public companies. Dr. Hermanson was a member of the National Association of Corporate Directors' Blue Ribbon Commission on Audit Committees. He also was a member of the Auditing Standards Board's Anti-Fraud Detection Subgroup, which wrote the Appendix to SAS No. 99, Management Antifraud Programs and Controls: Guidance to Help Prevent, Deter, and Detect Fraud. He currently serves as a member of the Technical Working Group for the West Virginia University / Department of Justice Forensic Accounting Curriculum Development project.
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David T. Wolfe, CPA
Glasgow Forensic Group
David T. Wolfe, founder of Glasgow Forensic Group, a firm specializing in forensic accounting, is one of the pioneers of the modern day forensic accountant/investigator. Over his 20-year career, which has included directing forensic accounting teams at PricewaterhouseCoopers and KPMG, Mr. Wolfe has become an invaluable resource for organizations and attorneys addressing fraud, corruption and financial reporting issues. He has served a variety of clients, including top tier law firms, government agencies, privately-held small to mid-sized businesses and the Fortune 500. He is currently the lead forensic accountant on the United Nations' independent investigation into the Oil-for-Food-Programme.
Mr. Wolfe is a frequent speaker and instructor on forensic accounting topics and has testified as an expert witness in deposition and trial proceedings. His article, co-authored with Dr. Dana Hermanson, on "The Fraud Diamond: Considering the Four Elements of Fraud" was recently published in the CPA Journal. Mr. Wolfe is a Certified Public Accountant, has an MBA in Finance from the University of Chicago Graduate School of Business, and has a BBA in Accounting from Abilene Christian University earning top accounting graduate honors.
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David Sawyer, CPA, CIA, CFE
Sawyer & Company LLC
David Sawyer owns Sawyer & Company LLC. A 1992 graduate of Auburn University, Mr. Sawyer's experience includes forensic & investigative accounting, public accounting, internal audit, business risk and controls consulting, and litigation support, including stints with the forensic accounting practices of PricewaterhouseCoopers and Ernst & Young.
Mr. Sawyer's clients have included senior executives and managers, boards of directors, audit committees, general counsel, attorneys and litigators for governments, Fortune 500 corporations, and closely held businesses. He currently holds the professional designations of Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner, and is President of the Georgia Chapter of the Association of Certified Fraud Examiners.
A recognized expert in forensic accounting, he frequently addresses group meetings, seminars, and news reporters, as an authority in his field of expertise. In addition to performing forensic accounting and fraud investigation, David is sought as a coordinator for other resources in the forensic community, such as federal and state law enforcement, polygraph experts, private investigators, handwriting specialists, forensic computer experts, and white collar crime attorneys.
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