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Douglas Laufer

Professor of Accounting

SUP_TERM

Bio

Doug Laufer CPA, CFE is a Professor of Accounting at Metropolitan University of Denver. His primary teaching responsibilities are in the areas of forensic accounting and fraud examination, he also teaches financial accounting. Dr. Laufer’s research focus is on accounting education, teaching pedagogy and occupational fraud. His publications include authored or co-authored articles appearing in the Journal of Forensic Studies in Accounting and Business, American Journal of Economics and Business Administration, The Tax Adviser and Advances in Accounting Education. Doug has been a member of the Metro State accounting department since 1995; prior to returning to Colorado and joining the Metro State faculty Doug was at Weber State University, where he served as the Director of the MPAcc Program. He also has taught at Northern Arizona University and Colorado Mountain College. Doug has a bachelor’s degree in accounting from the University of Denver, a master’s degree in taxation from Colorado State University, and a PhD in accounting from Oklahoma State University. Doug has been a licensed CPA in Colorado since 1975. He worked as a CPA for five years in Denver and Leadville before shifting his professional focus to academia. Doug is an active member of the Colorado Society of CPA’s (CSCPA); in 2009 he was selected to serve on the CSCPA’s Educational Foundation Board. Presently he serves on the COCPA 2020 Committee. In 2012 he received the COCPA Heroes and Heroines award. Doug has been member of the ACFE since 2002 and served on the Board of Directors of Colorado Chapter of the ACFE until 2013. In 2007, I received the Association of Certified Fraud Examiners Distinguish Achievement Award. Doug is an avid trail runner and marathoner. He runs the Pikes Peak Marathon/Ascent annually and has run a marathon in all fifty states. He served on the Board of RunPikesPeak.org a non-profit running organization that supports trail running in the Pikes Peak Region.

Degree

MS in Taxation & Accounting

Colorado State University

Other in Accounting

University of Denver

Published Works

  • Laufer, M. D., Betzer, L. S. (2017). The Case of the Skimming Partner.. Journal of International Finance and Economics.
  • Clifton, T. G., Conner, E., Laufer, M. D. (2017). Tax Return Preparers Beware of Trumped-up Due Diligence Standards. Journal of Finance and Accountancy, 22 .
  • Laufer, M. D., Conner, E. (2015). Tax Ramifications of S Corporation Shareholder Termination or Change of Ownership Interest. Advances in Business, Operations, and Product Analytic, (August 20, 2015), pp. 121-130. .
  • Laufer, M. D., Conner, E. (2015, May). Habit Forming Fitness: A Revenue Recognition Case Study. Proceedings of the American Accounting Association Western Region 50th Annual Meeting.
  • Laufer, M. D., . (2015). Curtailing Elder Financial Fraud through Enhanced Awareness. American Association of Behavioral and Social Sciences,
  • Laufer, M. D., Conner, E. (2014, November). Case Study on the Tax Ramifications of S Corporation Shareholder Termination or Change of Ownership Interest. National DSI Conference.
  • Laufer, M. D., Conner, E. (2014). Need for Anti-Fraud Study in Higher Education. National DSI Conference,
  • Laufer, M. D. (2014). Fighting Global Fraud and Corruption – Can the War be Won? . American Association of Behavioral and Social Sciences,
  • Laufer, M. D., Shively, J., Wooldridge, Z. C. . Trials and Tribulations Faced by Whistleblowers . American Association of Behavioral and Social Sciences.
  • Laufer, M. D. (2013). Occupational Fraud – Worldly Losses Reach Global Proportions. American Association of Behavioral and Social Sciences Fourteenth Annual Meeting,
  • Conner, E., Laufer, M. D., Vera, E. (2012). McQueen Company – An Excel Based Budgeting Case. National DSI Conference,
  • Laufer, M. D. (2012, May). Active Learning Assignments for Future Fraud Fighters. Fraud & Forensic Accounting Education Sixth Annual Conference.
  • Laufer, M. D., Conner, E. (2012, April (2nd Quarter/Spring)). Unrelated Business Income Tax and Its impact on Tax-Exempt Trade Associations. Forty-first Annual Western Decision Science Institute Conference.
  • Conner, E., Laufer, M. D., Clifton, T. G., Schaefer, M. (2012). When is Form 8283 Required to be Filed?. Tax Adviser, The,
  • Laufer, M. D., Shively, J. (2012, February). Trials and Tribulations Faced by Whistleblowers.
  • Conner, E., Laufer, M. D. (2011). The Case of the Noncash Charitable Contribution. National DSI Conference,
  • Laufer, M. D., Hammer, C. (2011). A Colorado Nursing Home Incident-Case Study on the Cost of Fraud. Fraud & Forensic Accounting Education Fifth Annual Conference,
  • Laufer, M. D. (2011). Small Business Entrepreneurs: A Focus on Fraud Risk and Prevention. American Journal of Economics and Business Administration, 3(2), 401-404. thescipub.com/ajeba.toc.
  • Crosser, L. R., Laufer, M. D. (2011). Accounting Ethics Responses: Stirring the System Ten Years After. Proceedings of the American Accounting Association Western Region Forty-Sixth Annual Meeting,
  • Richardson, B., Laufer, M. D. (2011). An Examination of Fraud and Corruption within the Industry of Oil and Gas. Fortieth Annual Western Decision Science Institute Conference,
  • Conner, E., Laufer, M. D., Vera, E. (2011). Bull's Eye, Inc. - A Case Study Comparison of IFRS and GAAP. Proceedings of the American Accounting Association Western Region Forty-Sixth Annual Meeting,
  • Laufer, M. D., Conner, E. (2011). Online Classes: Taste Great, Less Filling. American Association of Behavioral and Social Sciences Fourteenth Annual Meeting,
  • Laufer, M. D. (2010). Small Business Entrepreneurs: A Focus on Fraud Risk and Prevention. Applied Business and Entrepreneurship Association International Annual Conference,
  • Laufer, M. D., Betzer, L. S. (2010). Hide and Seek: A Divorce Fraud Case Study. Journal of Forensic Studies in Accounting and Business, 2(1), 61-66. .
  • Laufer, M. D., Betzer, L. S. (2010). Teaching Notes-Hide and Seek: A Divorce Fraud Case Study. Journal of Forensic Studies in Accounting and Business, 2(1), 67-72. .
  • Laufer, M. D., Betzer, L. S. (2010). Indirect Methods of Income Determination-A Divorce Fraud Case Study. Fraud & Forensic Accounting Education Fourth Annual Conference,
  • Clifton, T. G., Laufer, M. D., Crosser, L. R. (2010). Smart Drugs for Brain Gain: Legal and Ethical Ramification. American Association of Behavioral and Social Sciences 13th Annual Meeting,
  • Laufer, M. D., Betzer, L. S. (2009). A Fraud and Corruption Case Study: The Case of the Devious Doctor. Proceedings of the American Accounting Association Western Region 44th Annual Meeting,
  • Laufer, M. D., Betzer, L. S. (2008). Indirect Income Determination Methods: The Case of the Skimming Partner. Proceedings of the American Accounting Association Western Region 43rd Annual Meeting,
  • Laufer, M. D., Hammer, C. (2008). The Case of the Compensated Spouse. Fraud & Forensic Accounting Education Second Annual Conference,
  • Crosser, L. R., Laufer, M. D. (2008). Should ethics be taught? Can ethics be taught?...in academic departments of accounting. AABSS Journal, (Fall 2007 Edition), 38-52. .
  • Crosser, L. R., Laufer, M. D. (2007). Career Opportunities in Teaching: Now is the time to share your wisdom and experience. NewsAccount, 53(3), 8-9. .
  • Crosser, L. R., Laufer, M. D. (2007). Using Writing Assignments to Inform Students of Career Options in Accounting. Advance in Accounting Education, 821-234. .
  • Laufer, M. D. (2007). Fraud: Issues in Accounting. Fraud & Forensic Accounting Education 1st Annual Conference,
  • Murphy, A., Crosser, L. R., Laufer, M. D. (2006). One Approach to Integrating Ethical Issues into an Accounting Curriculum. Proceedings of the International Society of Business Disciplines Conference,
  • Laufer, M. D., Hammer, C. (2006). A Fraud and Corruption Case Study: Guiding Light Teen Pregnancy Intervention Agency. Western Decision Sciences Institute Conference,
  • Crosser, L. R., Laufer, M. D., Murphy, A. (2005). Self-Regulated Learners in Online Accounting Courses. Proceedings of the American Academy of Accounting and Finance Conference Proceedings,
  • Murphy, A., Crosser, L. R., Laufer, M. D. (2005). A Comparison of Student Grades Online and Ground Accounting Courses. Proceedings of the Midsouth Association of Business Disciplines 2005 Annual Meeting,
  • Laufer, M. D., Gutierrez, T., Crosser, L. R. (2005). Designing Class Assignments to Address Issues in Fraud Prevention and Detection and the AICPA's Core Competency Framework. Proceedings of the American Accounting Association Western Region Annual Meeting,
  • Laufer, M. D., Crosser, L. R. (2004). Career Information: Helping accounting majors understand their options. Journal of Accounting and Finance Research, 11(3), 97-105. .
  • Laufer, M. D., Gutierrez, T. (2004). Colorado Schools Aim to Educate Future Accounting Fraud Fighters. Proceedings of the 46th Annual Mountain Plains Management Conference,
  • Laufer, M. D., Crosser, L. R. (2004). Setting the Proper Tone on the First Day of Class. Proceedings of the American Accounting Association Western Region 39th Annual Meeting,
  • Laufer, M. D., Crosser, L. R. (2003). Are you ready for the CBT uniform CPA exam?. 10th Annual Meeting of the American Academy of Accounting and Finance,
  • Laufer, M. D., Parker, V., Bathrick, A., Bryant, E. (2003). Sarbanes-Oxley Act of 2002. 10th Annual Meeting of the American Academy of Accounting and Finance,
  • Laufer, M. D., Crosser, L. R. (2003). Towards enhance of the teaching/learning experience through group and cooperative assignments in online courses?. National Conference: Stop Surfing-Start Teaching,
  • Crosser, L. R., Laufer, M. D. (2003). Why are retention rates abysmal?. National Conference: Stop Surfing-Start Teaching,
  • Laufer, M. D., Crosser, L. R. (2002). Development of fraud examination curriculum. 9th Annual Meeting of the American Academy of Accounting and Finance,
  • Crosser, L. R., Laufer, M. D. (2002). On-line accounting courses. Proceedings of the American Society of Business and Behavioral Sciences 9th Annual Meeting,
  • Laufer, M. D., Crosser, L. R. (2002). Online course workshop for faculty: a feasible method to enhance the teaching/learning experience. Proceedings of National Conference: Teaching and Learning Through the Internet,
  • Laufer, M. D., Howell, S., Crosser, L. R., Moet, L., Parker, V. (2001). An examination of issues relating to online courses. 8th Annual Meeting of the American Academy of Accounting and Finance,
  • Papienik, J., Laufer, M. D., Needles, B. (2001). Reviewing the issues for changes in accounting education: Implications for future directions. Accounting Instructor's Reportcollege.hmco.com/accounting/resources/instructors/air/fall_2001/papiernik.html.
  • Crosser, L. R., Laufer, M. D. (2001). The proliferation of on-line courses and the pre-professional core competency expectations of the accounting profession. Proceedings of the National Conference of the Academy of Business Disciplines,
  • Laufer, M. D., Papiernik, J., Needles, B., Pollock, K. (2001). Challenges in accounting education for the 21st century. Annual Conference of the Midwest Business Administration Association,
  • Laufer, M. D., Crosser, L. R. (2001). A focus on career advising through a required course module. Colorado/Wyoming Academic Advising Conference,
  • Crosser, L. R., Freeman, J., Laufer, M. D. (2001). Creating master teachers in a school of business: an organized program for instructional developed. National Conference of the American Society of Business and Behavioral Sciences,
  • Laufer, M. D., Crosser, L. R. (2000). Accounting adjuct faculty workshops: a feasible method to enhance teaching effictiveness. American Academy of Accounting and Finance Conference,
  • Laufer, M. D., Crosser, L. R. (2000). Adjunct faculty workshop series: facilitation of instructional change and innovation for all faculty. Professional & Organizational Development Network in Higher Education 25th Annual Conference,
  • Laufer, M. D., Crosser, L. R. (1999). The impact of the 150-hour rule on undergraduate only accounting programs. American Academy of Accounting and Finance Conference,
  • Crosser, L. R., Laufer, M. D. (1999). Active learning in a technological context: Undergraduate tax research and the internet. Proceedings of the 6th Annual Meeting of the American Society of Business and Behavioral Sciences,
  • Crosser, L. R., Laufer, M. D. (1999). An overview of a mentoring program for accounting students. Journal of Accounting and Finance Research, 6(1), 80-87. .
  • Crosser, L. R., Laufer, M. D., Lujan, R., Khandekar, R. (1999). Career services center + academic faculty=a partnership & program for career advising. Conference Proceedings of the 23rd National Conference on Academic Advising: NACADA '99,
  • Crosser, L. R., Laufer, M. D. (1999). First impressions last: Promoting and active learning model on the first day of class. Proceedings and Abstracts of the 1999 Annual Meeting of the Western Region Decision Sciences Institute,
  • Laufer, M. D., Crosser, L. R., Robertson, J. (1999). Career information: do accounting majors know their options?. Proceedings and Abstracts of the 1999 Annual Meeting of the Decision Sciences Institute,
  • Crosser, L. R., Laufer, M. D. (1998). Creating student success for the new century: developing a professional-to-student mentoring program. Conference Proceedings of the 2nd Annual Student Services Conference,
  • Crosser, L. R., Laufer, M. D. (1998). Faculty career advising with interships and cooperative education. Conference Proceedings of the 22nd National Conference on Academic Advising: NACADA 98',
  • Crosser, L. R., Laufer, M. D. (1998). Winds of change in accounting education: A shift to an active learning model. Proceedings of the National Conference on a new Kind of Leadership: New Ways of Learning and Leading in the Classroom, the Workplace and the Community,
  • Laufer, M. D. (1998). Active Learning through use of an annual report project. Western Decision Science Institute Conference,
  • Crosser, L. R., Laufer, M. D. (1998). Shifting to an active learning model in accounting education . National Conference of the American Society of Business and Behavioral Sciences,
  • Crosser, L. R., Laufer, M. D. (1997). Team learning methodologies: Experiences in accounting and tax courses. Journal of Accounting and Finance Research, 4(3), 90-98. .
  • Laufer, M. D., Parker, V., Crosser, L. R. (1997). The role of accounting faculty in student career advising. 39th Annual Mountain Plains Management Conference,
  • Laufer, M. D., Nowell, C. (1997). Understanding student cheating in the fields of business and economics. Journal of Economic Education, 28(1), 3-12. .
  • Laufer, M. D., Parker, V., Crosser, L. R. (1997). Career advising: a critical component of student advising. Conference Proceedings of the 21st National Conference on Academic Advising: NACADA 97',
  • Laufer, M. D. (1997). Entrepreneurial opportunities on the Internet. National Conference of the Association of Private Enterprise Education,
  • Crosser, L. R., Laufer, M. D. (1996). Cases Published by the COCPA. Colorado Society of CPAs.
  • Laufer, M. D., Lombard, L. (1996). Facilitation of instructional change and innovation. International Council for Innovation in Higher Education Conference,
  • Laufer, M. D., Swenson, J. (1996). Integration of written communication assignments into the curriculum. FACT Conference,
  • Laufer, M. D. (1996). An overview of a round table series designed to facilitate instructional innovation. National Conference of the Association of Private Enterprise Education,
  • Durkee, D., Crosser, L. R., Laufer, M. D. (1994). Team learning: A workshop on how to implement in accounting courses. Proceedings of the 36th Annual Mountain Plains Management Conference,
  • Laufer, M. D., Nycum, V. (1994). "A Study to Examine the Relationship Between Students' Economic Background and Students' Success in Elementary Accounting Courses". National DSI Conference,
  • Laufer, M. D., Nowell, C. (1994). "Student Cheating in the Fields of Business and Economics". Western Economic Association International Conference,
  • Laufer, M. D., Nycum, V. (1994). "A Preliminary Examination of Accounting Academicians' Perceptions of Economic Understanding and Student Success in Elementary Accounting Courses". Western AAA Conference,
  • Crosser, L. R., Laufer, M. D. (1993). An overview of college education funding options. Personal Financial Planning, 5(2), 3-8. .
  • Crosser, L. R., Laufer, M. D. (1993). Partnership profit interest recieved for services: A review of the ramifications. Oil & Gas Tax Quarterly, 41(3), 277-284. .
  • Laufer, M. D., McBeth, K. (1993). "Diversity and Factors Influencing Choice of Major Among Business Students". National DSI Conference,
  • Laufer, M. D., Nowell, C. (1993). "Student Cheating in Business and Economics". Southern Economic Association Conference,
  • Crosser, L. R., Laufer, M. D. (1993). A teaching styles workshop. Proceedings of ISETA-93: Teaching to Facilitate Learning, The 1993 Joint Annual Conference of the International Society for the Exploration of Teaching Alternatives and NCTLA,
  • Laufer, M. D. (1993). "Variations on Self-Assessment: Student Grading of Examinations". Western DSI Conference,
  • Laufer, M. D. (1993). "A Risk Perspective on Alternatives for Funding College Education". Western Risk and Insurance Conference,
  • Crosser, L. R., Laufer, M. D. (1992). A Preliminary Examination of Beliefs about Accounting Education Reform. Proceedings of the American Accounting Association Western Region 27th Annual Meeting,
  • Crosser, L. R., Laufer, M. D. (1992). A survey of faculty response to writing across the curriculum workshops. Proceedings of the 21st Annual Meeting of the Western Decision Sciences Institute,
  • Laufer, M. D., Hansen, D., Crosser, L. R. (1992). Moral Ethics vs. Tax Ethics: The Case of Transfer Pricing Among Multinational Corporations. Journal of Business Ethics, 11(1), 679-686. .
  • Crosser, L. R., Laufer, M. D. (1992). Teaching styles in an accounting curriculum. Proceedings of the 34th Annual Mountain Plains Management Conference,
  • Crosser, L. R., Laufer, M. D. (1991). Journal writing in tax courses: A preliminary evaluation of a writing-to-learn endeavor. Proceedings of the 20th Annual Meeting of the Western Decision Sciences Institute ,
  • Crosser, L. R., Laufer, M. D. (1990). An empirical analysis of student attitudes towards the value of written communication skills. 1990 Proceedings Decision Sciences Institute Annual Meeting,
  • Laufer, M. D., Crosser, L. R. (1990). Integration of the 'Writing-Across-the-Curriculum' Concept into Upper Division Accounting Tax Courses. Journal of Education for Business, 66(2), 83-87. .
  • Crosser, L. R., Laufer, M. D. (1990). Workshop to assist in incorporating informal written communication assignments into the business curriculum. Proceedings of the 32nd Annual Mountain Plains Management Conference,
  • Laufer, M. D., Vogel, R., Crosser, L. R. (1990). An Analysis of the Supreme Court Ruling on the Deductability of Payments to Mormon Missionaries. Tax Notes, 48(9), 1169-1175. .
  • Laufer, M. D. (1990). "The Effect of Experiental Accounting Work Experience on Student Performance in Intermediate Accounting Courses". ABSEL National Conference,
  • Crosser, L. R., Laufer, M. D. (1989). Dividends-received deduction and net operating losses: income can cause a loss!. Oil & Gas Tax Quarterly, 38(2), 296-301. .
  • Laufer, M. D., Hansen, D., Crosser, L. R. (1989). "Moral Ethics v. Tax Ethics: The Case of Transfer Pricing Among Multinational Corporations". Proceedings 1989 Annual Meeting of the Decision Sciences Institute,
  • Laufer, M. D., Crosser, L. R. (1989). "How to Incorporate Writing-to-Communicate Assignments into Business Courses". 31st Annual Mountain Plains Management Conference,
  • Laufer, M. D. (1989). "The Effect of Rule Complexity on Tax Compliance". Southeast AAA Conference,
  • Laufer, M. D., Scribner, E., Watkins, L. (1989). "An Analysis of Students' Attitudes Towards Utilization of Computer Assisted Accounting Simulations in Intermediate Accounting Courses". DSI Western Regional Conference,
  • Laufer, M. D., Crosser, L. R. (1989). "Integration of the 'Writing-Across-the-Curriculum' Concept into Upper Division Accounting and Tax Courses". American Accounting Association's Southwest Region Meeting,
  • Laufer, M. D., Mano, R., Deppe, D. (1988). Tax Reform: Simplification Becomes Complication. Business and Tax Planning Quarterly.
  • Laufer, M. D., Watkins, L. (1988). Utilization of Computerized Tax Research Services in the Tax Research Curriculum. Developments in Business Simulation and Experiental Exercises.
  • Laufer, M. D., Swearingen, J. (1988). "The Structure of Authorative Underpinnings of Taxation and Financial Accounting. Decision Science Institute Western Regional Conference,
  • Laufer, M. D. (1987). "Using Personal Computer Based Decision Support Systems in the Maximization of Tax Election Path Values". Decision Science Institute Western Regional Conference,
  • Laufer, M. D. (1986). The 1986 Tax Reform Act-Highlight of Provisions Affecting Individual Taxpayers. Northern Arizona Economic Review.
  • Laufer, M. D. (1986). Self-Grading of Examinations by Students, a Viable Alternative to Traditional Procedures. Developments in Business Simulation and Experiential Exercises.