Carey Miller, CPA/CFF, is a co-author of this quarter’s FVS Eye on Fraud report, focused on the role of organizational culture in reducing fraud risk.

Miller, a partner at the firm J.S. Held, joined the Journal of Accountancy podcast to discuss details in the report and share stories from her experience as a forensic accountant.

The discussion delves into particulars of the quarterly report, including how strong culture can serve to minimize fraud risk, why middle managers are important in such culture, and indicators that a company’s culture is more likely to allow fraud.

The first-quarter FVS Eye on Fraud report, focused on financial tracing, was detailed in a March podcast episode.

Resources

• FVS Section home page
• CFF credential information page
• Eye on Fraud report for the second quarter of 2025

What you’ll learn from this episode:

· The multiple business aspects affected by a company’s culture.

· Why a weak or unethical corporate culture might permit employees to commit fraud.

· Five drivers of high-performance culture.

· The important role of middle managers in building or affirming organizational culture.

· Three points of the fraud triangle.

· How leaders can balance employee autonomy with a system of checks and balances that mitigates fraud risk.

· Indicators of a fraud-prone culture.

Growing up, Durran Dunn, CPA, had drive and discipline, but he didn’t have any aspiration of using those qualities to become a CPA. He didn’t even know what a CPA was.

Dunn, now a partner in Bennett Thrasher's Risk Advisory Services practice, based in greater Atlanta, overcame “whiplash” in the form of two moves – from Jamaica to New York, from New York to Mississippi – and now mentors students on the merits of the profession.

In addition to sharing strategies for success, Dunn spoke about the high-profile-yet-anonymous role he had at a Major League Baseball stadium. He was a social media and YouTube sensation, even though his identity was hidden by a full bodysuit.

What you’ll learn from this episode:

• Dunn’s introduction to the accounting profession.
• The cultural whiplash he experienced, twice, upon leaving his native Jamaica.
• The running role Dunn performed for about seven years at a Major League Baseball stadium.
• Dunn’s path from not knowing what a CPA was to becoming a firm partner.
• Details of Dunn’s service on the AICPA’s Board of Examiners.
• Why he is passionate about volunteering and mentoring young accounting candidates.
• His emphasis on discipline – a message he shares with student groups.

Melanie Lauridsen, the AICPA’s vice president–Tax Policy & Advocacy, joined the JofA podcast early Wednesday to provide context on the fast-moving budget bill that was approved by the Senate on Tuesday and is being discussed in the House today.

Lauridsen detailed some tax-related priorities of the AICPA and state societies. She also explained the aspects of the Senate bill that are most likely to face opposition in the House.

On a topic separate from the budget bill, Lauridsen summarized the key points of the national taxpayer advocate’s midyear report to Congress.

In a May JofA episode, Lauridsen explained why certain provisions were being prioritized by the AICPA.

What you’ll learn from this episode:

· The latest on the Senate version of the massive budget bill, H.R. 1, the One Big Beautiful Bill Act.

· Lauridsen’s thoughts on the bill being approved by the House for the president’s signature by the July 4th holiday.

· What tax-specific provisions from the Senate-approved version of the bill are most likely to be examined by the House.

· Highlights of the national taxpayer advocate’s midyear report to Congress.