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FROM ACCOUNTING MANIPULATION TO SUSTAINABILITY AND ARTIFICIAL INTELLIGENCE: NEW HORIZONS IN FORENSIC ACCOUNTING
Douglas Cumming

Douglas J. Cumming

Professor Douglas J. Cumming, J.D., Ph.D., CFA, is an internationally recognized scholar in corporate and entrepreneurial finance, venture capital, private equity, financial market misconduct and regulation, and corporate governance. He is Professor of Finance and the Steven Shulman ’62 Endowed Chair for Digital Innovation at the Stevens Institute of Technology School of Business. His distinguished academic career includes previous appointments as the DeSantis Distinguished Professor of Finance and Entrepreneurship at Florida Atlantic University and as Professor and Ontario Research Chair at the Schulich School of Business, York University, as well as numerous visiting appointments at universities around the world.

He has published more than 260 articles in leading academic journals, including 51 papers in Financial Times Top 50 journals, and has published 23 academic books. In 2022, Clarivate recognized him as one of the world’s 92 most cited researchers in the Business and Economics category. Douglas' work has been cited over 36,000 times. In addition to his academic contributions, he has served as an expert witness in numerous litigation cases involving financial accounting fraud, tax evasion, market manipulation, investment fund misconduct, mergers and acquisitions, business valuation, and other complex financial matters.

With extensive editorial experience, Professor Cumming currently serves as Managing Editor-in-Chief of the Review of Corporate Finance and the Journal of Alternative Investments. His editorial engagements also include Associate Editor positions at several academic journals and membership on the editorial boards of numerous others. He is also a regular speaker at international academic and industry conferences, and his work has been reviewed in major media outlets, including The Economist, The New York Times and The Wall Street Journal.
David Weber

David P. Weber

Dr. David P. Weber is an internationally recognized authority on corporate governance, fraud prevention, and forensic accounting. He works at the John Chambers College of Business and Economics at West Virginia University and has three decades of experience across regulatory enforcement, financial investigations, accounting, and law. He is also an Associate Editor of the Journal of Forensic Accounting Research.

Over the course of his distinguished career, Dr. Weber served as Chief Investigator of the U.S. Securities and Exchange Commission and as Chief of the Federal Deposit Insurance Corporation’s Enforcement Unit I. Alongside his teaching and research, Dr. Weber maintains an active practice as an expert witness, consultant, and trusted advisor to corporate boards and senior executives. In recognition of his outstanding contributions, he was named Certified Fraud Examiner of the Year for 2024–2025 by the Association of Certified Fraud Examiners. He also served as the banking expert for the Panama Papers Investigation, a project that received the Pulitzer Prize in 2017.

Dr. Weber is currently preparing several studies for a special topic edition of the Journal of Forensic Accounting Research devoted to the use of court data in forensic accounting. These studies examine court-data research, demographic predictors of embezzlement, fraud theories in the context of white-collar crime, and the non-financial harm experienced by victims of such crimes.
David Weber

Zabihollah (Zabi) Rezaee, University of Memphis - Fogelman College of Business and Economics, Crews School of Accountancy

Dr. Zabihollah (Zabi) Rezaee is the Thompson-Hill Chair of Excellence and a tenured Professor of Accounting at the Crews School of Accountancy, University of Memphis. He served on the Standing Advisory Group (SAG) of the Public Company Accounting Oversight Board (PCAOB) from 2004 to 2006 and has been the editor of the Journal of Forensic Accounting Research from 2019 to 2025. Additionally, he serves as the Honorary Advisor to the Financial Reporting Council in Hong Kong, a position he has held since December 2019 and will continue through September 2026. Dr. Rezaee earned his BS from the Iranian Institute of Advanced Accounting, an MBA from Tarleton State University in Texas, and a PhD from the University of Mississippi. His teaching expertise spans a wide range of topics, including Business Sustainability, Corporate Governance, Financial Accounting, Financial Reporting, Financial Statement Analysis, Forensic Accounting, Internal and External Auditing, International and Managerial Accounting, Organizational Ethics, and Accounting Systems Applications including artificial intelligence (AI), across undergraduate, graduate, Executive MBA, International MBA, and PhD programs. Dr. Rezaee has published over 285 articles in prestigious academic and practitioner journals, including recent papers in the Accounting Review (September 2023) and the British Accounting Review (January 2025). He has delivered more than 305 research presentations at universities and regional, national, and international conferences, frequently as a keynote speaker. Dr. Rezaee is highly ranked among leading scientists in business and management, holding positions #510 in the United States and #1095 worldwide according to the 2023 Research.com Ranking of Best Scientists. His work is also recognized in the Stanford-Elsevier 2023 Top 2% Most-Cited Researchers, (https://www.memphis.edu/mediaroom/releases/2023/december/uofm-research-top-2-percent-stanford-elsevier.php) and as of May 2024, he is ranked in the top 0.05% of scholars worldwide by ScholarGPS, View your scholar profile and rankings. Dr. Rezaee's research has real-world impact, extending beyond citation counts to drive positive change in the accounting profession and society. He holds numerous certifications, including CPA, CMA, CIA, CFE, CGFM, CSOXP, CGOVP, CGRCP, CGMA, and CRMA. He is the author of 17 books on topics such as Financial Statement Fraud, Mergers and Acquisitions, Corporate Governance, Internal Auditing, Business Sustainability, Organizational Ethics, Audit Committees, Forensic Accounting, Business Analytics, and Artificial Intelligence. Many of these books have been translated into Spanish, Chinese, Persian, and Korean, broadening their global reach. Dr. Rezaee has also contributed to numerous international and national professional organizations and served on various university, college, and departmental committees including chaired the Budget and Finance Committee of the Faculty Senate at the University of Memphis from 2020 to 2024. Recipient of the 2025 High Impact Scholar Award at the University of Memphis.