Lester Heitger

Professor Lester E. Heitger, Ph.D., CPA, taught for many years in the Accounting Department at Indiana University in Bloomington, Indiana. He now holds the position as the BKD Distinguished Professor of Forensic Accounting in the School of Accountancy at Missouri State University, where he has developed and teaches several forensic accounting courses, and he has helped develop a Certificate in Forensic Accounting in the graduate accounting program. Dr. Heitger served as a member of the task force funded by the United States Justice Department, White Collar Crimes Division that created the "Model Curriculum in Forensic Accounting." Professor Heitger has been active in litigation support and expert witnessing over the past 30 years, working as a forensic accountant on over 50 cases, testifying as an expert witness in state and federal courts and in the United States Tax Court. He also has testified in alternative dispute resolution environments, such as arbitrations and mediations. He is currently President of the Forensic Accounting (FA) section of the American Accounting Association. In 2014, Professor Heitger became the Chair of the Higher Education Initiative Committee of the ACFE.

Academic Degrees

• PhD, Michigan State University, 1972
• MSBA, University of Denver, 1968
• BSBA, Ohio State University, 1966

Teaching

• Advanced Cost Accounting
• Fraud Examination
• Forensic Accounting: Litigation Support and Expert Witnessing

Research and professional interests

• Forensic accounting, management accounting and its use in decision making
• Actively involved in litigation support and expert witnessing

Awards and honors

• BKD Distinguished Professor of Accounting, Missouri State University, Fall 2008-present
• Member of the editorial board of The Journal of Forensic Accounting, 2002-present