SUNY Polytechnic Institute (SUNY Poly) assistant professor of accounting Dr. Katie Matt, in collaboration with Daniel Hebert of Syracuse University, recently published research examining the widespread fraud associated with the federal Paycheck Protection Program (PPP) during the COVID-19 pandemic. Their article, "Governance and Fraud Prevention in Federal Relief Programs: Insights from the Paycheck Protection Program," was published in the Journal of Accounting, Ethics & Public Policy in September 2026.