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School of Business & Public Administration
SBPA Bldg. Rm. 229

Degrees Earned: 
BS Accounting, MBA Accounting
Human Resource Management and Development, DBA Accounting


Certified Fraud Examiner (CFE)
FBSC Expertise: Accounting
Fraud Examination

Dr. Elizabeth Enow Foma
Title: Assistant Professor of Accounting
Tel: 671-735-2506
Fax: 671-734-5362
Email: efoma@uguam.uog.edu, drmayuk@yahoo.com

Dr. Elizabeth Foma graduated from Argosy University in 2007 with a DBA in accounting, concentration in Fraud Examination, MBA in 1988 from International Management Center from Buckingham - England, Diploma in Commercial Management in 1986 from Institute of Commercial Management, Bournemouth – England, British Society of Commerce in Wigan, England with a BS degree in Accounting in 1984, She also attended ITT Technical Institute Richardson, Texas and obtained an Associate’s degree in Applied Science - Computer Network Systems (CNS) to be able to have an insight of IT industry in 2002. Besides, she had done courses in Computer Science, Training of Trainers (TOT) etc. She worked for Max Factor Bournnemouth U.K as Cost Accountant/lead from 1986 – 1989, taught Financial Management & Human Resources Management in Dorset Institute of Higher Education, Dept. of Finance and Law in Bournemouth, U.K. from 1988 to 1990. She then moved to Cameroon in West Africa where she took a position as an Accountant with CAPP/USAID/American Embassy in Yaounde from 1990 – 1995. Just before the end of the contract, she picked up a teaching job with Regional Pan African Institute For Development (PAID-WA) West Africa, Buea in Entrepreneurial Skills Development and Credit Management to Grassroots women organizations, Accounting to Government Administrators. She had always liked the teaching profession. Her ultimate goal is to teach in Universities both locally and abroad or to still join the diplomatic core. She is currently teaching managerial and cost accounting and leaves in Mangilao – Guam. Married and has five children.

Hobbies: Travelling, dancing, reading

Areas of Interest: 

Fraud/Forensic Accounting, Ethics, Quality Assurance.

Select Publications: 

Successes and failures of AICPA initiatives: impact of diversity decline on minorities: Journal of Economics, Business, & Accountancy Ventura Volume 16, No. 1, April 2013.
Executive Compensation: Is It Right? Journal of Modern Accounting and Auditing, David Publishing Company September 2012, No. JMAA-E12071401

Talking of Malcolm Baldrige National Quality Award: Review of Integrative Business and Economics Research (RIBER) July 2012, vol.1 iss. 1

Forensic accounting and Fraud Examination as a Science: Universities should teach it: China International Academic Seminar for Universities, Beijing – China, 2011. Vol. X, pg. 191-198.

The reason the Association of Fraud Examiners (ACFE) is encouraging universities to teach Fraud Examination, The Journal of US-China Public Administration, USA 2010. Regulators Act Like Shepherd Protecting the Sheep, The Second International Forum of Economic Growth and Employment Journal – Beijing, China, 2009, pg. 1-7.

Forensic science as applied to other disciplines is not different from Accounting, Guam International Accounting Forum (GIAF) University of Guam, 2008.