Oliverio, Mary Ellen

CHARLES H. CALHOUN, CPA, CIA, CFE, is a consultant and corporate trainer specializing in ethics, fraud examination, litigation support, and expert testimony.

MARY ELLEN OLIVERIO, CPA, is Professor of Accounting in the Lubin School of Business, Pace University, New York City.

PHILIP WOLITZER, CPA, is Professor Emeritus of Accounting at Long Island University.