Panel 1: Auditor Incentives and Behavior-Related Considerations Regarding Fraud Detection

• Robert Prentice, Professor and Department Chair, Business, Government and Society, University of Texas
• Charles D. Niemeier, Partner, Williams & Connolly LLP
• Simon Platt, Managing Partner, StoneTurn Group

Panel 2: Lessons Learned from Other Disciplines

• Phil Kruse, Managing Director, Alvarez and Marsal
• Dan Mahoney, Global Director of Research, CFRA
• David Cotton, Chairman, Cotton & Company

Panel 3: Auditor Knowledge and Skills Regarding Fraud Detection

• Stephen Asare, Professor, University of Florida
• Tina Carpenter, Professor of Accounting, Terry College of Business, University of Georgia