About the Editors

Ruby Sharma
Michael Sherrod
Richard Corgel
Steven J. Kuzma

Ruby Sharma,
Principal, Ernst & Young

Ruby Sharma has investigative and forensic accounting experience in internal corporate investigations, white-collar fraud, damage assessment, accounting, and financial issues and contract disputes including inventory, contract accounting and pricing, purchase-price disputes, and financial statement accounting practices and procedures. She has provided analysis of financial, economic, and accounting issues in internal investigations, discovery, and pre-trial analysis, deposition preparation, and assistance in arbitrations.

Ruby has worked in industries such as entertainment, manufacturing and distribution, banking, and insurance. She has performed due diligence in management buyouts, IPOs, joint ventures, mergers and acquisitions, and company restructurings throughout Europe.

Ruby is a fellow of the Institute of Charted Accountants in England and Wales. She holds a bachelor's degree in economics from Delhi University in India.

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Michael H. Sherrod,
Senior Manager, Ernst & Young

Mike Sherrod is a senior manager in Ernst & Young's Fraud Investigation & Dispute Services practice. Mike was selected to lead the firm's efforts in the US in creating and delivering its anti-fraud service into the marketplace. Mike has led numerous fraud risk assessments, fraud awareness trainings and fraud response plan developments with numerous clients in various industries located in the US. In addition to Mike's work in dealing proactively with fraud, he also focuses attention in the area of fraud investigations, specifically on revenue recognition, embezzlements, audit malpractice and other internal investigations. Prior to joining EY, Mike was an external auditor for a large regional CPA firm. He primarily audited local government organizations as well as construction and manufacturing companies. Mike is a Certified Public Accountant and a Certified Fraud Examiner. He holds a bachelors degree in accounting from Virginia Tech.

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Richard Corgel,
Executive Director, Ernst & Young

Rich Corgel has more than 35 years' experience managing complex accounting, financial reporting, Securities and Exchange Commission (SEC) and auditing matters. He has directed and conducted financial, purchase and due diligence investigations, internal control reviews and other projects requiring financial and forensic skills.

Rich is an executive director in Ernst & Young's Fraud Investigation & Dispute Services practice. He has experience resolving complex financial issues by working with legal counsel on regulatory and litigation strategies. Rich's clients have included SEC registrants and private enterprises across a broad range of industries including telecommunications, energy, entertainment and professional sports, health care and financial services. He has advised numerous companies on the proper application of accounting principles, financial reporting and SEC compliance.

Rich has also assisted public company boards and audit committee members with the increasing complexity of their responsibilities by providing independent advisory services for audit committees. Rich has a bachelor's degree in finance and accounting and a master's degree in tax accounting from Syracuse University. He is also a certified public accountant, licensed in California.

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Steven J. Kuzma,
Partner, Ernst & Young

Steve Kuzma is the Americas Chief Operating Officer of Ernst & Young's Fraud Investigation & Dispute Services practice—a group that offers accounting and financial advice to the corporate general counsel and retained counsel of global companies engaged in complex business disputes and investigative matters. The practice conducts fraud investigations and provides economic and damages analysis along with expert witness services to some of the world's largest companies and law firms. The practice is increasingly involved in helping companies investigate the integrity of financial statements, issue restatements and identify corruption and white-collar crime.

Steve has more than 30 years of experience providing Fortune 1000 companies and large law firms with investigative services; financial, accounting and economic analyses; valuation assistance; and complex commercial dispute resolution support. He has testified in deposition, arbitration, and in federal and state courts throughout the US.

Steve has significant experience across a range of industries, including retail, consumer and industrial products; health care; entertainment; real estate; agriculture; utilities; and technology. He advises on commercial disputes, fraud and forensic investigations and economic valuation and damages analysis.

Steve is a certified public accountant, certified fraud examiner and certified in financial forensics. Additionally, he is a senior member of the American Society of Appraisers with a focus on business valuation. Steve is recognized as being accredited in business valuation by the American Institute of Certified Public Accountants.

He holds a BBA from Florida Atlantic University and an MBA from Rollins College, both in finance and accounting. He completed postgraduate studies at Northwestern University's Kellogg Graduate School and Harvard Business School.

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The Guide to Investigating Business Fraud