Marie Rice

Dr. Rice holds a PhD in accounting, with an emphasis in fraud and forensic accounting. Prior to entering academia, Dr. Rice was an anti-fraud, compliance, and audit professional with 20 years of experience. As a practitioner, she managed forensic accounting engagements up to and including expert testimony and advised audit committees and executive leadership teams of small to mid-sized U.S. listed companies on risk and compliance matters. She was a founding member and Past President of the Spokane Chapter of the Associaiton of Certified Fraud Examiners (ACFE) and a founding member of the Justice for Fraud Victims Project at Gonzaga University. She was named the ACFE 2024 Educator of the Year, and received the ACFE’s 2010 Outstanding Achievement in Outreach/Community Service Award and the Spokane Police Chief’s Citizen Award.  Dr. Rice is most interested in helping future anti-fraud professionals learn about the various specializations in the anti-fraud profession and in finding justice for those victimized by occupational fraud and abuse, including the colleagues, coworkers, and family members of the alleged perpetrators.

My Siena Experience

My Teaching Philosophy

Driven by my past experience and a desire to prepare students for the accounting profession, I emphasize real-world accounting situations delivered through research-based pedagogy and adjusted based on real-time student feedback. I enjoy acknowledging my individual students' strengths, activating their personal motivations, and watching them meet or exceed their own expectations. I am grateful to have the opportunity to be a part of the future of the accounting profession.

What I Love About Siena

 The people. Quite simply, Saints live for others and it shows in all they do and in the culture of the campus.  As a liberal arts college, Siena emphasizes education of the whole person, and encourages both conceptual and methodical thinking, which helps Saints empathize and learn from others with a discerning mindset. Coupled with the Fransiscan values, Saints learn to serve others and the greater community and it shows on campus every day. The world truly needs more Saints!

My Favorite Courses to Teach

My favorite courses to teach are Occupational Fraud and Abuse and Forensic Accounting. I am a self-professed "fraud geek" and am passionate about all things anti-fraud, from helping future professionals learn to identify fraud risks and establish anti-fraud measures to diving into the psyche of a fraudster and investigating allegations of occupational fraud. I also enjoy collaborating with insurance, finance, and other professionals, law enforcement and the legal community to prepare forensic accounting cases for trial, providing either fact or expert witness testimony. The skills acquired in fraud and forensics translate across the accounting profession and help students develop an analytical mindset, increase professional skepticism, and move quickly between details and big-picture thinking.

My Professional Experience

Current Research

Occupational fraud and workplace deviance
Management controls
Organizational justice
Judgement and decision-making

Articles & Book Reviews

• In pursuit of justice
  Fraud Magazine, vol. 40
  2025
• An Examination of Occupational Fraud Committed by Information Technology Professionals
  Journal of Forensic Accounting Research, vol. 8
  2023
• The Fraud Goes On: The Effect of Fraud Duration,Victim Organization Type, and Perpetrator Status
  Journal of Forensic Accounting Research, vol. 8
  2023

Awards & Distinctions

• Siena Award of Excellence
  Category: Service-University
  Siena University, 2025
•  The Association of Certified Fraud Examiners (ACFE) is the world’s largest anti-fraud organization. By delivering best-in-class training, offering the CFE credential and fostering a dynamic, global community of anti-fraud professionals, the ACFE is reducing fraud and corruption worldwide.
  
  www.acfe.com/community/awards-and-recognition
  
  Category: Teaching
  Association of Certified Fraud Examiners, 2024
• Qualified as an expert witness related to fraud
  Category: Service-Community
  State of New York, 2024

Presentations

• Enhancing Scam Prevention Messaging: A Study on Source Credibility
  October, 2025
  52nd Annual Conference of the State Society on Aging of New York, Saratoga Springs, New York
• Implementing the Justice for Fraud Victims Project
  June, 2025
  Association of Certified Fraud Examiners, Nashville, Tennessee
• Conflicts of Interest in FTX
  February, 2025
  AAA Forensic Accounting Section Midyear Meeting, St. Petersburg, Florida
• Best Practices for Implementing the JFVP
  March, 2024
  AAA Forensic Accounting Section Midyear Meeting, Savannah, Georgia
• Case Studies in Asset Misappropriation
  March, 2024
  AAA Forensic Accounting Section Midyear Meeting, Savannah, Georgia
• Teaching Interdisciplinary Criminal Justice Forensic Courses
  2024
  Association of Franciscan Colleges and Universities, La Crosse, Wisconsin
• The People of FTX
  2024
  Association of Certified Fraud Examiners, Cleveland and Cincinnati, Ohio
• Removing Mental Filters to Find Fraud
  November, 2023
  Association of Certified Fraud Examiners, Albany, New York
• Data Analytics using PowerBI for Fraud Examiners
  October, 2023
  Spokane Chapter of the ACFE, Spokane, Washington
• Self-bias Training for CFEs
  October, 2023
  Spokane Chapter of the ACFE, Spokane, Washington
• Best Practices for the Justice for Fraud Victims Project
  March, 2023
  AAA Forensic Accounting Section Midyear Meeting, Salt Lake City, UT, United States of America
• Curse of the Poker Face: The Effects of Mindfulness on Auditors' Ability to Identify Fraud Risk Factors
  March, 2023
  AAA Forensic Accounting Section Midyear Meeting, Salt Lake City, UT, United States of America
• Curse of the Poker Face: The Effects of Mindfulness on Auditors' Ability to Identify Fraud Risk Factors
  June, 2022
  AAA Northeast Region Meeting, Loudonville, Virtual
• An Examination of Occupational Frauds Committed by IT Professionals
  January, 2022
  Association of Certified Fraud Examiners, St. Louis, Missouri