Theresa Hrncir, Ph.D., CPA

Small business fraud and the trusted employee

• January 1, 2013

Article on viable prevention options for small business fraud.

Written By: G. Stevenson Smith, Ph.D., CPA, CMA, Theresa Hrncir, Ph.D., CPA, Stephanie Metts

• • Fraud Investigation and Examination
  • Fraud Schemes

Scourge of Healdton, Oklahoma

• November 1, 2015

Healdton’s treasured treasurer took advantage of an oblivious city council and city manager and defrauded the city of at least $80,000 using three different methods. Her story shows how small nonprofits are particularly susceptible to fraudsters.

Written By: G. Stevenson Smith, Ph.D., CPA, CMA, Theresa Hrncir, Ph.D., CPA

• • Accounting and Auditing
  • Fraud Investigation and Examination