Harry Cendrowski, a frequent speaker on forensic accounting and litigation, is author of NACVA training programs and many journal articles.  He is President of Cendrowski Corporate Advisors that produces two newsletters on fraud: The Fraud Files and Corporate Governance Edition. James Martin is frequent contributor to Fraud Files and Corporate Governance Edition newsletters, and is author of journal articles and NACVA training programs on forensic accounting. Louis Petro, Ph.D., has contributed to Wiley business publications and has authored books and written journal articles.  He is a Professor at the University of Windsor and a CPA.