COPYRIGHTED MATERIAL. Contents. vii. Wells4689_FM_1 05/31/ PART 1 Asset Misappropriation 1
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1 Wells4689_FM_1 05/31/ & Contents Preface PART 1 Asset Misappropriation 1 CHAPTER 1 High Art, Low Value: How a Connoisseur Became a Convict 3 by Ellen A. Fischer CHAPTER 2 The Ambitious Payroll Manager 16 by John Tonsick CHAPTER 3 The Insider 25 by Craig R. Sinnamon CHAPTER 4 Aloha, Hawaii! 36 by Dominic A. D Orazio CHAPTER 5 What About Pete? 44 by Michael Goldman CHAPTER 6 Check, Please 54 by Peter Parillo CHAPTER 7 The MoJo Skim Twins 61 by John F. Kronick COPYRIGHTED MATERIAL CHAPTER 8 The Mole 71 by Manuel Pereira CHAPTER 9 Her Passion for Fashion 79 by Bethmara Kessler CHAPTER 10 An Unaffordable Complex 91 by Jeffrey D. Barsky CHAPTER 11 A Taxing Problem 100 by Andrew H. Kautz xiii vii
2 Wells4689_FM_1 05/31/ viii CHAPTER 12 PHANTOM LINKS IN THE SUPPLY CHAIN 108 by Christopher J. Kelly CHAPTER 13 The Trusting Business Owner 117 by David H. Glusman CHAPTER 14 The $13 Million Man 126 by John Francolla CHAPTER 15 They Didn t Know Jack 137 by Janet M. McHard CHAPTER 16 The Skim Sisters 145 by Adam K. Bowen CHAPTER 17 No Such Thing as a Free Lunch 156 by Suzanne Coggins CHAPTER 18 The Dirty Custodian 164 by Paul J. Harvey CHAPTER 19 The Video Game 172 by Carlos L. Holt CHAPTER 20 Bet Your Life on It 183 by Howard B. Grobstein and Joshua R. Teeple CHAPTER 21 When Petty Cash Isn t Petty 195 by Karen Frey CHAPTER 22 Where Did My Money Go? 203 by Robert Barr CHAPTER 23 Three Strikes and You re Out! 212 by Mary Best CHAPTER 24 Country Club Fraud What a Steal! 222 by John Boekweg CHAPTER 25 Where in the World Is Dina Sanchez? 233 by Briana J. Paciorek CHAPTER 26 School of Fraud 242 by Nessan Ronan CHAPTER 27 Price Check on Register One 251 by Dwight Taylor CHAPTER 28 The Sky Is the Limit 260 by Brian E. Browning
3 Wells4689_FM_1 05/31/ ix CHAPTER 29 SUPPLEMENTAL INCOME 268 by James E. Whitaker CHAPTER 30 An Innocent Perpetrator 276 by Howard C. Sparks CHAPTER 31 Dr. Amy 285 by Stephen A. Pedneault CHAPTER 32 Patriotic Game 295 by James Lee CHAPTER 33 Would You Like the Special Poutine, If You Know What I Mean? 305 by Richard Elliott CHAPTER 34 Three-Ring Circus: An Exposé of a Corporate Commission Embezzlement 316 by David A. Schneider CHAPTER 35 One Bad Turn Deserves Another 327 by Forrest Bowman Jr. and Charles F. G. Kuyk III CHAPTER 36 Dialing for Dollars 337 by Ian Henderson CHAPTER 37 Wake-Up Call 343 by Michael Speight CHAPTER 38 The Dental Queen 351 by Kenneth J. Wilson CHAPTER 39 Shirley A. Little Wouldn t Hurt! 358 by A. T. Chief Schwyzer CHAPTER 40 Just When You Thought It Was Safe 368 by Frank D. Moran Jr. CHAPTER 41 How Many Ways Can I Defraud You? 378 by David Clements PART 2 Corruption Schemes 389 CHAPTER 42 A Contract of Convenience 391 by Robert B. Walsh Jr. CHAPTER 43 Corruption by Seduction 404 by Douglas M. Watson
4 Wells4689_FM_1 05/31/ x CHAPTER 44 BIG EASY BUSINESS 418 by Patrick W. Malik and Jeffrey R. Sebree CHAPTER 45 Unlucky by Graham J. Thomson CHAPTER 46 It s 11 p.m. Do You Know What Your IT Director Is Up To? 434 by John Kula CHAPTER 47 These Weights Didn t Measure Up! 444 by Joseph R. Dervaes CHAPTER 48 Swimming with the Sharks 455 by Pedro Fabiano CHAPTER 49 A New York State of Fraud 466 by Martin T. Biegelman CHAPTER 50 Information Superhighway 477 by Barry Davidow PART 3 Financial Statement Fraud Schemes 491 CHAPTER 51 Banking on Fraud 493 by Jason Lee CHAPTER 52 Just a Matter of Time 502 by Margaret Smith CHAPTER 53 Bury Me Not in Guyandotte 510 by John W. Burdiss CHAPTER 54 The Woolly Mammoth Eats Its Prey 519 by Paul Pocalyko and Charles N. Persing CHAPTER 55 Double Damage 527 by Matthias K. Kopetzky CHAPTER 56 How to Steal a Million Dollars Without Taking the Cash 536 by Richard A. Riley PART 4 Other Fraud Schemes 547 CHAPTER 57 This Land Is Your Land, This Land Is My Land 549 by Andrew Pappas CHAPTER 58 Paradise Lost 560 by Pierre E. Lautischer
5 Wells4689_FM_1 05/31/ xi CHAPTER 59 BODIES FOR RENT 568 by Rebecca S. Busch CHAPTER 60 The Million-Dollar Breach of Trust 577 by Holly Frook Graham CHAPTER 61 Troubled Water 587 by Dimiter Petrov Dinev CHAPTER 62 Con Artists Gone Wild 596 by Heinz Ickert Index 607
6 Wells4689_FM_1 05/31/
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