Excerpt: "A Ponzi scheme is a fraudulent investment 'opportunity' in which current investors are paid abnormally high returns out of the money paid in by newly-recruited investors." Author's biography: Thomas Buckhoff is an associate professor of accounting at Georgia Southern University and a partner with Forensic Solutions LLC, a forensic accounting firm specializing in fraud detection, investigation and prevention consulting services. He can be reached at 912-478-7142 or tbuckhoff@georgiasouthern.edu.