Business Administration Doctorate

Dr. Jack Dorminey is an associate professor of accounting. Prior to joining the College in 2009 he was employed with the Federal Reserve Bank of Richmond in Richmond, VA for 20 years. Dorminey earned a Ph.D. in business from Virginia Commonwealth University and an MBA and BA in finance from Virginia Tech. His research interests include belief heterogeneity, capital markets, pricing of risk, and managerial systems. He is the author (or coauthor) of 22 articles. His teaching interests focus on financial accounting and managerial accounting topics.

Richard B. Dull earned bachelor’s degrees in computer applications and accounting from Harding University, an MBA from the University of North Carolina at Greensboro and a Ph.D. from Virginia Tech. Before joining WVU, he was an associate professor of accounting at Clemson University. He has had extensive experience in accounting and information systems including his time as a founding partner and owner of a CPA/Consulting company in Greensboro, NC. He holds the certifications of Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Certified Information Systems Auditor (CISA), and Certified in Financial Forensics (CFF). His research has been published in Journal of Information Systems, Issues in Accounting Education, Journal of Emerging Technologies in Accounting, and International Journal of Accounting Information Systems.

Nathan Garrett is a Teaching Assistant Professor in the Accounting Department. His research focuses on the use of charts in accounting. He also researches ways to better teach programming and Microsoft Excel. Nathan’s work has been published in the Journal of Emerging Technologies in Accounting, the British Journal of Educational Technology, and Innovative Higher Education. He is a member of the West Virginia Society of Certified Public Accountants.

Nigrini is the author of Forensic Analytics Second Edition (Wiley 2020) which describes tests to detect fraud, errors, estimates, and biases in financial data. He is also the author of Benford's Law (Wiley 2012).

His academic papers have been published in the Journal of Accounting, Auditing, and Finance, Auditing: A Journal of Practice and Theory, Journal of the American Taxation Association, Journal of Forensic Accounting Research, The Journal of Emerging Technologies in Accounting, and others. Other applied research papers have been published in journals such as Hepatology, Managerial Auditing Journal, Mathematical Geology, and The International Journal of Mathematics and Mathematical Sciences. His practitioner papers have been published in journals such as the Journal of Accountancy, Fraud Magazine, and Internal Auditor. In 2014 Nigrini published an article in the Journal of Accountancy that was co-authored with Nathan Mueller, a fraudster, who at the time was incarcerated in a federal prison. That article won the 2014 Lawler award for the best article in the Journal of Accountancy. His forensic work has been featured in national media including The Financial Times, New York Times, and The Wall Street Journal.

His radio interviews have included the BBC in London, and NPR in the United States. His television interviews have included appearances on NBC's Extra and The Investigation Discovery Channel. He regularly presents professional seminars for accountants and auditors in North America, Europe, and Asia with recent events in Italy, Bahrain, and Panama.

His current research focus is on advanced theoretical work on Benford’s Law, cybersecurity, biases in published government statistics, and sports betting. In addition to his academic credentials Nigrini is a Chartered Accountant (South Africa) and his early accounting career included time with Peat, Marwick, Mitchell & Co. (now KPMG), and as a divisional accountant for a stainless steel manufacturing company. He has been called on as an expert witness and has done consulting engagements for organizations such as Procter & Gamble, Burger King, Eaton Corporation, American Airlines, AvalonBay Communities, CaseWare IDEA, and the New York State Comptroller’s Office.

Richard A. (Dick) Riley, Jr., is the Louis F. Tanner Distinguished Professor of Public Accounting at West Virginia University. He is also the Director of Research for the Institute for Fraud Prevention.

Since 2002, Dr. Riley has performed expert financial analysis and litigation support services, offering deposition and trial testimony. He has published four books: Financial Statement Fraud: Prevention and Detection with Zabi Rezaee (John Wiley & Sons, 2010); Forensic Accounting and Fraud Examination with Joseph Wells and Mary-Jo Kranacher (John Wiley & Sons, 2011); Fraud Examination for Fraudulent Financial Reporting with Steven Albrecht, Chad Albrecht and Mark Zimbelman (MyEducator.com, 2015); Forensic Accounting and Fraud Examination: Knowledge, Skills, and Abilities with Richard Dull (WVU Press, 2015).

Dr. Riley has been recognized nationally for his contributions in forensic accounting and fraud examination: The Association of Certified Fraud Examiners (ACFE) 2008 Educator of the Year; 2012 ACFE Hubbard Outstanding Achievement Award*; 2009 American Accounting Association Innovations in Accounting Education Award; The 2013 Max Block Award* from the CPA Journal; the 2013 American Accounting Association FIA Section Outstanding Research Manuscript*. In 2013, the West Virginia University Foundation recognized him for his outstanding teaching, the highest recognition for teaching at WVU. In 2014, Dr. Riley was recognized by the WV Society of CPAs as Educator of the Year and by Wheeling Jesuit University for is service to the institution. In 2015, WVU College of Business & Economics presented him with the Dean’s Special Recognition for the Coursera MOOC and 21,600 participating students (with Richard Dull).

At West Virginia University, he not only teaches traditional accounting classes but also works in the classroom in the areas of forensic accounting / fraud examination (FAFE), performance measurement and entrepreneurship.

Dr. Riley is a CPA, CFE, CFF, forensic accountant and fraud examiner who has developed and implemented fraud and forensic accounting education programs for the United States National Institute of Justice and the Internal Revenue Service. Dr. Riley possesses an undergraduate degree in accounting from Wheeling Jesuit University, a Masters of Professional Accountancy from West Virginia University and Doctor of Philosophy Degree from the University of Tennessee. He has published 46 research papers, including manuscripts in Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Issues in Accounting Education, Journal of Accounting, Auditing and Finance, Journal of Accounting and Public Policy, among other top quality journals.

* These awards were shared with co-authors: Jack Dorminey, Scott Fleming and Mary-Jo Kranacher.

Dr. Christian Schaupp is currently a Professor of Accounting and the Coordinator of the Doctor of Business Administration (DBA) Programs in the Chambers College of Business & Economics at West Virginia University. Dr. Schaupp is a Certified Fraud Examiner (CFE) and his primary research interests include information technology adoption, digital government, privacy, and fake news. He has published in several top-tier journals including Communications of the ACM, Government Information Quarterly, Information Systems Frontiers, the Journal of Computer Information Systems, and the Journal of Information Systems. He has also presented at several international conferences and is currently serving as a co-chair of the digital government track at the Hawaiian International Conference on Systems Sciences (HICSS).

Dr. Schaupp is a 2023-25 Innovation, Design and Entrepreneurship Applied (IDEA) Faculty Fellow, a multi-disciplinary initiative to bolster entrepreneurship and innovation. In addition, Dr. Schaupp is a 2023-24 Cloud Analytics Faculty Fellow where he will infuse data and analytics tools to innovate his current class offerings, enhancing student skills?in data mining, problem solving, critical thinking, innovation and entrepreneurship.

Dr. Schaupp possesses a bachelor’s degree in Accounting from West Virginia University, a master’s degree in Accounting and Information Systems from Virginia Tech, and a Ph.D. in Business Administration with a major in Accounting and Information Systems from Virginia Tech.

John Treu is an associate professor of accounting at the Chambers College of Business and Economics. His primary research interests include litigation risk in capital markets, taxation, and regulation. His research has been published in the top journals in accounting and tax law including The Accounting Review, the Journal of the American Taxation Association, and the Florida Tax Review. He has been quoted by Forbes, Bloomberg BNA, CorporateCounsel.net, FactCheck.org and Accounting Today as an authority on the topics of taxation and securities regulation in capital markets.

Dr. Treu's research has been presented at several workshops and conferences including: the Yale Summer Accounting Research Conference, the Financial Accounting and Reporting Section Midyear Meeting, the AAA Annual Meeting, the Conference on Empirical Legal Studies, the NTA Annual Meeting, and the BYU Accounting Research Symposium. He has conducted peer reviews for The Accounting Review, The European Accounting Review, the Journal of Accounting and Public Policy, and Management Science.

Dr. Treu taught previously at Brigham Young University and Pace University. He has taught undergraduates, graduates, and law students in the areas of introductory and advanced taxation as well as business law. He also serves on PhD committees and mentors PhD students in accounting. Professor Treu is licensed as a CPA and an attorney and he practiced as a tax associate at Deloitte Tax, LLP and as an attorney in law firms in the Salt Lake City and Washington D.C. areas.