Education
MBA, Seton Hall University School of Business, So. Orange, NJ in 1988 (concentration in accounting)
JD, Seton Hall University School of Law, Newark, NJ in 1985
BA in Philosophy, Rutgers University, Newark, NJ in 1980 (minor in English literature)
Bio
David M. Shapiro, CPA (inactive) is a Fraud Risk and Financial Crimes Specialist. He is also an expert generally on financial investigations and law enforcement. His extensive background includes work as an FBI (public sector) special agent / assistant legal advisor, assistant (public) prosecutor, and corporate (private sector) investigator. In brief, David has focused on conduct and financial crime risks.
David serves as an Assistant Professor at New York's John Jay College of Criminal Justice, instructing in the fields of inspection and oversight, fraud examination, and financial forensics. He has published articles in the areas of accounting, finance, and risk management. He recently wrote a special chapter for the book "How They Got Away With It: White Collar Criminals and the Financial Meltdown."
David was an expert management consultant, having completed assignments in the fields of risk management, fraud investigations, and investor due diligence in a variety of contexts, including mergers and acquisitions. To contact David please use his professional email address: dshapiro@jjay.cuny.edu or work telephone no.: 212.393.6882.
Publications
Shapiro, D. (2015). Treasurers under Investigation. The Journal of Corporate Accounting & Finance, 26(4), 37-41.
Shapiro, D. (2015). Forensic Accounting: Beyond the Courtroom. Strategic Finance, September 2, 2015, 46-53.
Shapiro, D. (2015). Assessing Corporate Governance in M&As. The Journal of Corporate Accounting & Finance, 26(2), 35-39.
Shapiro, D. (2014). Treasurer’s Bribery Risk Update. The Journal of Corporate Accounting & Finance, 26(1), 11-16.
Shapiro, D. (2014). Corporate Crime. In Encyclopedia of Criminal Justice (1st ed., Vol. 1, pp. 151-157). Los Angeles: SAGE.
Shapiro, D. (2014). White-Collar Crime. In Encyclopedia of Criminal Justice Ethics (1st ed., Vol. 2, pp. 1020-1023). Los Angeles: SAGE.
Shapiro, D. (2014). Codes of Conduct, Police. In Encyclopedia of Criminal Justice Ethics (1st ed., Vol. 1, pp. 116-118). Los Angeles: SAGE.
Shapiro, D. (2014). Doing Business in Nigeria. The Journal of Corporate Accounting & Finance, 25(6), 3-6.
Shapiro, D. (2014). COSO embraces enhanced fraud risk management. The Journal of Corporate Accounting & Finance, 25(4), 33-38.
Shapiro, D. (2014). Overcoming insurance and financial risks for M&A. The Journal of Corporate Accounting & Finance, 25(2), 39-42.
Shapiro, D. (2013). Treasurers, bribery, and the FCPA: Is there a better way? The Journal of Corporate Accounting & Finance, 25(1). 39-42.
Shapiro, D. (2013). Greece, derivatives, and FX: What went wrong? The Journal of Corporate Accounting & Finance, 24(6), 15-17.
Shapiro, D. (2013). Contractor Fraud. In Encyclopedia of White-Collar & Corporate Crime (2nd, ed., Vol 1, pp. 207-211). Los Angeles: SAGE.
Shapiro, D. (2013). Insurance Fraud. In Encyclopedia of White-Collar & Corporate Crime (2nd ed., Vol. 1 pp. 473-477). Los Angeles: SAGE.
Shapiro, D. (2013). Tax Evasion. In Encyclopedia of White-Collar & Corporate Crime (2nd ed., Vol. 2, pp. 904-908). Los Angeles: SAGE.
Shapiro, D. (2013). The HPQ/AU scandal: What went wrong? The Journal of Corporate Accounting & Finance, 24(4), 49-53.
Shapiro, D. (2013). Auditor’s guide to M&A scandals. The Journal of Corporate Accounting & Finance, 24(4), 11-14.
Shapiro, D. (2013). Generating the alpha return: How Ponzi schemes lure the unwary in an unregulated market. In How they got away with it: White collar criminals and the financial meltdown (Chap. 7). New York: Columbia University Press.
Shapiro, D. (2012). Treasurers under investigation. The Journal of Corporate Accounting & Finance, 24(1), 9-12.
Shapiro, D. (2012). Internal auditing and the Dodd-Frank Act. The Journal of Corporate Accounting & Finance, 23(4), 15-18.
Shapiro, D. (2011). Organized crime is not just for the usual suspects. In Financial statement fraud casebook: Baking the ledgers and cooking the books (pp. 83-94). Hoboken, NJ: John Wiley & Sons.
Shapiro, D. (2011). Better understanding accounting fraud. The Journal of Corporate Accounting & Finance, 22(4), 61-64.
Shapiro, D. (2010). The flight from accountability. The Informant, 7(1), 26-27.
Shapiro, David M. (2003). Management Controls. Habitat Magazine. February ed.
Shapiro, David M. (2001–2003). Financial Services Construction, and Government chapters. In AICPA’s Handbook of Fraud. Jersey City, NJ: AICPA.
Shapiro, David M. (2000).Corporate Compliance. Metropolitan Corporate Counsel Magazine. June ed.
Research
June 27 - July 1, 2016. Guatemala and the Public Prosecution Function. Field work at Guatemala City, Guatemala RE: Public prosecution in the Northern Triangle.
June 22, 2016. The Panama Papers. Presented at a John Jay College of Criminal Justice workshop, New York, NY.
June 14 – 16, 2016. Developing, Applying, and Expanding the Inspector General (IG) Function. Presented at the 8th Sino-U.S. International Conference for Public Administration, Renmin University, Beijing, China.
January 28, 2016. Geek Speed Dating: New Online Learning Encounter. Presented at Faculty Development Day at John Jay College of Criminal Justice.
December 3, 2015. Taking One for the Team: Collaborative Online Course Redesign Practices. Presented at the CUNY IT Conference at John Jay College of Criminal Justice.
October 27, 2015. Forensic Accounting: Beyond the Courtroom. Presented at the Forensic Accounting Panel at Baruch College.
April 20, 2012. Ethics and Compliance for Auditors. Developed and presented for the New York City Comptroller’s Office (and other government auditors).
August 17-18, 2011. Developed and presented seminar on Forensic Accounting, Fraud Examination, and Ethics, sponsored by the Association of Government Accountants for the benefit of New York City government auditors.
August 14-16, 2011. Developed and presented seminar on Forensic Accounting and Fraud Examination, sponsored by Baruch College for the benefit of delegation of students from China.
October 2009. Accounting for Attorneys (including Forensic Accounting), sponsored by the New York County Lawyers’ Association, NYC (see http://bit.ly/19kPBlB).
April 2009. The casino economy: Tackling Ponzi schemes, sponsored by the McCormick Foundation at John Jay College, NYC.
March 2009. Barriers to Prosecution: Flight from accountability. Eastern Economics Association at NYC.
Research interest
- Criminal justice (proportionality) and the persistence of fraud
- The (periodic and episodic) failure of inspection and oversight
- Performance measurement, especially the use of financial metrics
- Online education, including the development of critical thinking and creative problem-solving
Expertise
- Financial crimes, including fraud
- Risk management, including due diligence
- Law enforcement, including investigation and prosecution