David M. Shapiro
David M.
Shapiro
Distinguished Lecturer
Phone number
(212) 393-6882
Room number
53327 (HH)

Areas of expertise

Most requested topics by media
Financial Fraud / White Collar Crime
Organized Crime
Faculty Expertise: topics/keywords
  1. Financial crimes, including fraud and corruption
  2. Risk management, including financial due diligence
  3. Law enforcement, including investigation and prosecution
  4. Organized (transnational) crime
  5. Financial forensics (e.g., investigative accounting)

In the media

Print/Online

Providing public information through news media: (illustrative and not complete):

Quoted by InsideClimateNews, January 7, 2019 (see https://bit.ly/2AKQE4D) accessed January 8, 2019;

Participant on the Dan Loney show (with Felix Mormann), Oct. 25, 2018. See https://drive.google.com/file/d/1hyRI7EjQTFT2VtlHk_Dp3yvSlqlfgex7/view.

Quoted by CNBC, May 1, 2018 RE: Mueller and Trump (see https://cnb.cx/2FFGhhQ) (accessed May 3 2018);

Quoted by Inside Climate News, April 13, 2018 RE: Massachusetts vs. Exxon (see https://bit.ly/2H2usDS, accessed April 26, 2018);

Quoted by CNBC January 17, 2018 RE: Mueller subpoena vs. Bannon (see https://cnb.cx/2I1QmIZ, accessed April 26, 2018);

Article in the Crime Report January 16, 2018 RE: Whistleblowers, Corporate Fraud, and Congress (see http://bit.ly/2nF7lIa, accessed February 5, 2018);

Quoted by Washington Post June 24, 2017 RE: Trump’s comments regarding Comey’s testimony and tampering with witnesses (see  http://wapo.st/2t32Rys, accessed June 24, 2017);

Quoted by NBC News June 8, 2017 RE: Comey’s testimony about Trump meeting (see http://nbcnews.to/2rTKrxB, accessed June 9, 2017);

Quoted by Inside Climate News June 8, 2017 RE: Exxon and failure of compliance with law (see http://bit.ly/2r7frwB, accessed June 8, 2017);

Quoted by Wall Street Journal May 31, 2017 RE: Organized Crime (see  http://on.wsj.com/2seVlxD, accessed May 31, 2017);

Quoted by ABC News May 17, 2017 RE: Trump conduct and obstruction of justice issue (see http://abcn.ws/2qsuNtP, accessed May 17, 2017);

Quoted in Fast Company May 11, 2017 RE: Comey dismissal and F.B.I. policy (see http://bit.ly/2pLE5gI, accessed May 14, 2017);

Quoted by Inside Climate News March 7, 2017 RE: Exxon, PwC, and New York Attorney General subpoenas (see http://bit.ly/2mhEsBs, accessed May 14, 2017);   

Quoted by the Dallas Morning News December 2, 2016 RE: Hospital fraud and mismanagement (see part I http://bit.ly/2rfgXtd and part II http://bit.ly/2pKzBYO, accessed May 14, 2017);

Quoted by VICE News May 17, 2016 RE: FBI Sting (see http://bit.ly/25aGxkk, accessed May 14, 2017);

Quoted by the Providence Journal May 13, 2016 RE: Underground Gambling & International Crime (see http://bit.ly/1Phga4O, accessed May 14, 2017);

OpEd piece for CNBC March 22, 2016 RE: Brussels Security (see http://cnb.cx/1PpN4JQ, accessed May 14, 2017);

OpEd piece for CNBC February 18, 2016 RE: Apple v. FBI (see http://cnb.cx/21aUiKb; http://bit.ly/1VtwpKn, accessed May 14, 2017);

National broadcast TV - WCBS Evening News October 19, 2015 RE: Lufthansa Heist Mob Trial (see http://cbsloc.al/1RkHnj9, accessed May 14, 2017);

National broadcast TV - WCBS Evening News July 11, 2015 RE: Criminal background check database management systems and Charleston shooting (see http://cbsn.ws/1CwiP4H, accessed May 14, 2017);

Quoted by the Dallas Morning News June 21, 2015 RE: Medical fraud investigations (see http://bit.ly/1QLLwAO, accessed May 14, 2017);  

Quoted by The Star Ledger July 26, 2014 RE: Civil rights investigations (see http://bit.ly/1H5KPM4, accessed May 14,  2017).

Download CV

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 a Distinguished Lecturer and Coordinator of the Fraud Examination and Financial Forensics program at New York's John Jay College of Criminal Justice, instructing in the fields of inspection and oversight, fraud examination, and financial forensics (FEFF). He is the coordinator for the FEFF program. 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.

Courses Taught

At the John Jay College of Criminal Justice:

ACC 250 - Introduction to Financial Accounting (undergraduate)

ACC 251 - Introduction to Managerial Accounting (undergraduate)

ACC 260 - Accounting Information Systems (undergraduate)

ACC 270 - Intermediate Accounting I (undergraduate)

ACC 307 - Forensic Accounting I (undergraduate)

ACC 308 - Auditing (undergraduate)

ACC 309 - Forensic Accounting II (undergraduate)

ECO/SOC 360 - White Collar Crime (undergraduate)

ACC 410 - Seminar in Forensic Financial Analysis (undergraduate)

ACC 710 - Advanced Financial Reporting (graduate)

ACC 720 - Advanced Auditing (graduate)

PAD 700 - Public Administration (graduate)

PAD 706 - Bureaupathology (graduate)

PAD 740 - Public Sector Inspection and Oversight (graduate)

PAD 742 - Public Sector Accounting and Auditing I (graduate)

PAD 744 - Capital and Operational Budgeting and Fiscal Management (graduate)

PAD 749 - Public Sector Accounting and Auditing II (graduate)

PAD 758 - Ethics, Integrity and Accountability (graduate)

PAD 818 - Compliance and Ethics for Auditors (graduate)

At the Baruch College (Continuing and Professional Studies - Forensic Accounting Certificate):

Investigating and Reporting Financial Fraud: Core course of forensic accounting certificate, including fundamentals of fraud investigations related to financial reporting

 

Forensic Auditing Practices and Procedures: Core course of forensic accounting certificate, including fundamentals of forensic audits vs. GAAS audits

 

Ethics and Law of Forensic of Forensic Accounting: Core course of forensic accounting certificate, including fundamentals of ethics in the audit process and applicable law

Scholarly Work

Please see CV for updates.

  • Shapiro, David M. (2021). The gig mafia: how small networks and high-speed digital funds transfers have changed the face of organized crime. New York: Business Expert Press. https://cuny-jj.primo.exlibrisgroup.com/permalink/01CUNY_JJ/1mpensg/alma9994417270206128. 
  • Kempf, Robin J., Vijay S. Sampath, Elaine Yi Lu & David M. Shapiro (2020) An Empirical Assessment of the Contribution of State Offices of Inspectors General to Corruption Control, Public Integrity, DOI: 10.1080/10999922.2020.1839188.
  • Shapiro, David M. (2018). Accounting Information Systems and the U.S. Health Care System. Business Expert Press (online). ISBN: 9781948580373.
  • Shapiro, David M. (2018). E-business and Accounting Information Systems. Business Expert Press (online). ISBN: 9781948580359.
  • Shapiro, David M. (2018). Internal Control for Accounting Information Systems. Business Expert Press (online). ISBN: 9781948580366.
  • Shapiro, David M. (2018). Understanding Enterprise Accounting Information Systems. Business Expert Press (online). ISBN: 9781948580342.
  • Shapiro, David M. (2018). Introduction to Accounting Information Systems. Business Expert Press (online). ISBN: 9781948580335.
  • Shapiro, David M. (2018). Devil's in the Details: Understanding Financial Reporting. Business Expert Press (online). ISBN: 9781947843998.
  • Shapiro, David M. (2018). Tough and Smart: An Auditor's Guide to Ethics and Compliance. Business Expert Press (online). ISBN: 9781948198004.
  • Shapiro, David M. (2017). Forensic Accounting: When Do You Need a Financial Sherlock? A How-to-Guide on Forensic Accounting for MBA Students and Professionals. Business Expert Press (online). ISBN: 9781947843837.
  • ​Shapiro, D.M. (2017). The Inspector General Function and Outsourcing: An Introduction. J. Corp. Acct. Fin, 28(2), 81–87. doi:10.1002/jcaf.22238
  • 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 Summary
  • March 9, 2018. Moderator and Panelist at American Society for Public Administration annual conference, Denver, CO. International Public Corruption.
  • April 7, 2017. Panelist at Columbia University, New York, Institute for Religion, Culture, & Public Life. Surveillance & the Mosque: Roundtable on Documentary Film (T)ERROR.  
  • March 22, 2017. Presentation to BMCC (undergraduate) Accounting Club RE: academic opportunities at the JJCCJ and professional opportunities resulting from education at JJCCJ, including discussion of new major (Fraud Examination & Financial Forensics).
  • February 6, 2017. “The PAD 744 Project.” Online presentation given through the Hispanic Educational Technology Services (HETS).
  • January 5, 2017. Presentation of workshop for MPA (and other interested) students RE: Accountability & Governance (including discussion of the City College allegations).
  • October 21, 2016. NASPAA Conference at Columbus, OH. Presenter on panel RE: Educating Students for Niche Fields (viz., MPA-IO).

  • 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.