W. Steve Albrecht is the Andersen Alumni Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor's degree in accounting from BYU and MBA and PhD degrees from the University of Wisconsin. He is a Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner.
Mark F. Zimbelman is an accounting professor and Selvoy J. Boyer Fellow at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals, including JOURNAL OF ACCOUNTING RESEARCH, JOURNAL OF ACCOUNTING LITERATURE, ORGANIZATIONAL BEHAVIOR AND HUMAN DECISION PROCESSES, AUDITING; A JOURNAL OF PRACTICE AND THEORY, CONTEMPORARY ACCOUNTING RESEARCH AND ACCOUNTING HORIZONS. Dr. Zimbelman received his doctorate in 1996 from the University of Arizona, where he completed his dissertation on SAS 82. A paper from his dissertation was honored as one of six that were presented at the 1997 Journal of Accounting Research Conference at the University of Chicago. In 1999, he returned to that conference to present another paper on fraud. In addition to his academic research on fraud, Dr. Zimbelman has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. After graduating from BYU's accounting program in 1984, Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his Ph.D. and working for three years at the University of Oklahoma, he returned to BYU in 1999. In 2005, he took a leave of absence to work with KPMG in their fraud and forensics practice. This opportunity gave him hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud, and embezzlement.