Sheri Betzer

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Sheri Betzer

Senior Lecturer of Accounting

Accounting

Office Hours

Spring 2026 Semester:

Tuesday 11:00 AM to 2:00 PM (Virtual only)
Wednesday: 12:30 PM - 3:00 PM
Or virtually by appointment

Biography

Sheri Betzer is an accredited CFE from Denver, CO. Since receiving her B.S. in Accounting from Colorado Mesa University, Ms. Betzer has become one of the foremost experts in fraud and forensic accounting. She regularly conducts continuing education courses for CPA's and attorneys while maintaining her presence in a local CPA firm that specializes in litigation support and fraud investigations. Some of her former clients include the US Dept. of Justice, the Colorado Dept. of Revenue, and public defender offices throughout CO, AZ, and WY, just to name a few. Ms. Betzer is a full-time faculty member at MSU Denver and currently teaches courses related to fraud investigations, forensic accounting and Ethics in the MPAcc program.

Research Interests

    1. Aftereffect of financial troubles by small privately-held companies.
    2. Who is to blame in criminal tax investigations: the taxpayer or the return preparer?
    3. Expertise developed by simulated and hands-on/real life experience in the classroom.

Teaching Interests

    Forensic Accounting Graduate Courses (MPAcc 5600, MPAcc 5650, MPAcc 6600)
    Principles of Accounting I (ACC 2010)
    Ethics in Accounting (Undergraduate Course ACC 4440)
    Accounting Ethics and Leadership (Graduate Course MPAcc 5000)

Education

BS in Accounting

Colorado Mesa University (formerly Mesa State College)

Other in Computer Sciences

Colorado Mesa University (formerly Mesa State College)

Personal Website

https://www.bcls-cpa.com

Published Works

    Betzer, L. S., Holt, D. A. (). Who’s Watching the Books? Minority Shareholder Rights to Accountability in Small Private Firms in the US and UK. Small Business Insitute. Cardillo, N. A., Betzer, L. S. (2025). Payroll Internal Controls: Ignoring Payroll Controls May Lead to Bankruptcy or Worse. Small Business Institute Journal, 21(2), 43-50. https://doi.org/10.53703/001c.147315. Betzer, L. S., Cardillo, N. A., Sheppard, B. (2024, August). Cooking the Books: Unveiling Fraudulent Accounting Practices and Navigating the Legal Investigation Process Teaching Case. Small Business Institute Journal. Kesselring, L. K., Holt, D. A., Clifton, T. G., Betzer, L. S. . US Litigation Cases Wherein Stakeholders Were Not Provided with Accountability. , Betzer, L. S., Evren, A. . Old-Fashioned Lapping Scheme but Perpetrated by the Bank Employee. Russell, L. R., Russell Sr, L. R., Betzer, L. S. (2021). Untangling the Inherited IRA Rules II — Covid-19 & Other Updates. CPA Journal, Betzer, L. S. . The Role of the Working Trial Balance in Supporting Damages Computed by Indirect Methods. , Betzer, L. S. . Performing a Fraud Examination in the Classroom. Laufer, M. D., Betzer, L. S. (2017). The Case of the Skimming Partner.. Journal of International Finance and Economics. 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, 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,