Forensic Case Study:  
Professional Skepticism and Certified Fraud Examiner
January 9, 2014 at 6 p.m.

Join us for a forensic case study with Joel Pike, PhD, CPA, and Gerald Smith, PhD, CPA, CIE, on Thursday, January 9, 2014.  The event will be held at Webster University's East Academic Building, 545 Garden Avenue, St. Louis, Mo.  The event includes at reception at 5:30 p.m. followed by the presentation at 6 p.m.  This event is sponsored by the George Herbert Walker School of Business & Technology Master of Science in Forensic Accounting Degree Program and the Greater St. Louis Area Chapter of the Association of Certified Fraud Examiners.    

To reserve your seat at this free event, RSVP to Denise Harrell at 314-246-8713 or harreldm@webster.edu.   

Joel Pike, PhD, CPA

PikeJoel Pike is an Assistant Professor of Accounting at the University of Northern Iowa. He earned his B.S in Accounting from the University of Minnesota and his PhD from the University of Wisconsin, and holds a CPA from Minnesota. He has published “Does Investor Selection of Auditors Enhance Auditor Independence?” (with Brian W. Mayhew) and “Are Independent Audit Committee Members Unbiased?” (with Matthew Magilke and Brian W. Mayhew), both in The Accounting Review.  

He taught Assurance and Attestation at the University of Illinois at Urbana-Champaign and has taught Auditing at the University of Northern Iowa.  He also was Professor in Residence at KPMG’s Chicago office in spring 2008.

Current research interests include:  professional skepticism and its role in detecting errors and fraud, reputation and its effects on audit quality, determinants of audit quality, auditor regulation and the effects of institutional features on audit quality, and the relationship between loss reserving errors in the property casualty insurance industry and auditor type and services provided.   



Gerald Smith, PhD, CPA, CIE

SmithGerald Smith is a Professor of Accounting at the University of Northern Iowa. He earned his PhD at the University of Oklahoma and holds a CPA (Mississippi) and CIA. Journals in which he has been published  in include: Auditing: A Journal of Practice & Theory, The CPA Journal, Fraud Magazine, The Internal Auditor, Issues in Accounting Education, Journal of Forensic Studies in Accounting and Business and the Journal of Management Accounting Research.

Prior professional responsibilities include serving the Midwest Region and the Auditing Section of the American Accounting Association as President, editing The Auditor’s Report, the newsletter of the Auditing Section of the American Accounting Association, and serving the Iowa Chapter of the Institute of Internal Auditors as a member of the Board of Governors. Currently he is studying the role of professional skepticism in practice.