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F:

Financial Statement Fraud

Accounting Shenanigans on the Cash Flow Statement

Advanced Forensic Financial Analysis

An Accountant’s Defining Moments: Questionable Corporate Practices

Anatomy of a Financial Fraud

Assessing and Responding to Risks in a Financial Statement Audit

Avoid your own Enron

Board Composition and Corporate Fraud

Contemporaneous Risk Factors and the Prediction of Financial Statement Fraud

Control Overrides in Financial Statement Fraud

Determinants of auditors’ attitudes towards creative accounting

Do Analysts Anticipate Accounting Fraud?

Does Fraud Equal Loss?

Earnings Management and the Abuse of Materiality

Earnings Management: When Does Juggling the Numbers Become Fraud?

Earnings Management Revisited

Enron lessons learned

Enron: The Way Ahead (speech)

Example Analytical Ratios as Predictors in Financial Statement Fraud

Executive Compensation and Corporate Fraud

Exposing Financial Statement Fraud

Financial (Mis)Statements

Financial Statement Complexity: A Breeding Ground for Fraud

Financial Statement Fraud Part 1

Financial Statement Fraud Part 2

Financial Statement Fraud Part 3

Financial Statement Fraud - red flags

Financial Statement Manipulation: The Schemes

Follow Fraud to the Likely Perp

Formulas for detection

Fraud and its discontents

Fraudulent Financial Reporting: 1987-1997 - An Analysis of U.S. Public Companies

Fraudulent Financial Transactions

Hocus-Pocus Accounting

Is There a Link Between Executive Compensation and Accounting Fraud?

It's official white collar crime no longer pays!

Keeping up with the Joneses: A Model and a Test of Collective Accounting Fraud

Lessons from the Baptist Foundation fraud

Management Override and Financial Statement Fraud

Preventing fraudulent financial reporting

Principles, Processes and Practices of Fraud Prevention

Raise the red flag

Recognition of Revenue and the Auditor’s Responsibility for Detecting Financial Statement Fraud

Recognizing Financial Statement Fraud Red Flags

Red flagging as an indicator of financial statement fraud

Report of the National Commission on Fraudulent Financial Reporting

Ten Things About Financial Statement Fraud

The Consequences to Managers for Financial Misrepresentation

The Cost to Firms of Cooking the Books

The criminalisation of securities fraud

The Enron Collapse: An Overview of Financial Issues

The Enrons of Russia

The three Cs of Fraudulent Financial Reporting 

Timing is of the Essence

When Is Backdating a Crime?

Why management fraud is unstoppable

Forensic Accounting

A Case Study of the Role of the Forensic Accountant in a Legal Dispute

A forensic approach

A growing concern - forensic accounting

Developing Expertise in Forensic Accounting to Help Investigate and Prosecute bribery

Financial Detectives: The Rising Demand for Forensic Accountants

Forensic accounting: A new twist on bean counting

Forensic Accounting as an Investigative Tool

Forensic Accounting Demystified

Taking Legible Fingerprints

Polygraph Evidence

The First High-Profile Case - history of the polygraph

The polygraph as an investigative tool

Questioned Document Examination

From the Naked Eye to DNA, Part One

From the Naked Eye to DNA, Part Two

Trace Evidence

Without a Trace? - Advances in Detecting Trace Evidence

Voice Analysis

The Origin of Voiceprints

Fraud & Technology

A Comprehensive Survey of Data Mining-based Fraud Detection Research

Adding value with digital analysis

A Risk-Based Approach to Journal Entry Testing

A Systems Approach to Investigative Accounting

Back from the shred

Benford’s Law: Can It Be Used to Detect Irregularities in First Party Automobile Insurance Claims?

Bridging CAATs and Risk

CAAT Can Do - computer-assisted audit techniques

Click...and the Database Loads Into Excel

Computer Assisted Fraud Detection

Computer-Assisted Techniques for Fraud Detection

Continuous fraud control

Continuous Fraud Monitoring: A Real-Time Solution to a Real Problem?

Data integrity and CAATTs

Data mining for assurance

Data Mining 101: Tools and Techniques

Data mining, "The DNA of a forensic accountant"

Digging for golden evidence

Flexing Your Super Financial Sleuth Power

Fraud and artificial intelligence

Fraud Detection with Benford's Law

Full service fraud - internal auditors' discovery of fraud in company's garage operations

How retailers can get the most from forensic data analysis

How to Use a New Computer Audit Fraud Prevention and Detection Tool

Incident response and fraud investigation – the role of the information technology auditor

I've got your number

Pulling it all together - maximizing the benefits of CAATTs

Setting a Process To Proactively Detect Fraud Using Technology

Seven easy CAATT - computer-assisted audit tools and techniques

Statistical Fraud Detection

Technology's Role in Accounts Payable Fraud Prevention

Ten Ways to Identify Accounts Payable Fraud - Part One

Ten Ways to Identify Accounts Payable Fraud - Part Two

The brain gain

The Effective use of Benford's Law to Assist in Detecting Fraud and Accounting Data

The Weakest Link in Information Security

Turn Excel Into a Financial Sleuth

Using Software to Sniff Out Fraud

Video Surveillance in the Fight Against Bank Fraud

Fraud in Small Businesses

Protect Small Business

Protecting Yourself from Fraud

Small Business, Big Losses

To Catch a Thief

When Criminals Come Calling

Fraud Prevention & Detection

10 basic rules to help uncover fraud

10 truths you need to know about fraud

20 Ways to Detect Fraud

Accounts deceivable: How to detect and prevent fraud

Achilles' heel: management override of internal controls a weak link in fraud prevention

A Cognitive Approach to Fraud Detection

A Comprehensive Structure to Help Analyze, Detect and Prevent Fraud

Adding Significant Value with Internal Controls

A Field Investigation of Auditors' Use of Brainstorming in the Consideration of Fraud

A Fistful of Dollars

AICPA Leading the Way: Protecting the Public. Preventing Fraud

…And Nothing But the Truth: Uncovering Fraudulent Disclosures

An environment for fraud

A new era: using the internal audit to spot fraud

Antifraud white paper: Emerging role of internal audit in mitigating fraud and reputation risks

A panacea of the profession: is segregation of duties a useful control, or is it the snake oil of internal auditing?

Appendix to SAS No. 99, Fraud Risk Factors

A Primer for Brainstorming Fraud Risks

A proactive approach to combating fraud

Are you too trusting?

A Roadmap to Robust Fraud Prevention

Assessing Fraud Risk

A three step approach to Fraud Risk Management for Hotels

Auditing Inventories—Physical Observations

Auditors’ Responsibility for Fraud Detection

Audits That Keep Fraudsters Guessing

Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99

Avoid Inappropriate Spending Debacles on Your Watch

Baiting the hook - fraud detection

Basic accounting controls can minimize chance of fraud

Before you hire, do a background check

Be prepared: Think like a thief

Best practice in fraud prevention

Best practices used in the effort to defeat corporate fraud

Beyond Traditional Audit Techniques

Bite into fraud: Simple ingredients make a palatable prevention recipe

Blowing the whistle

Brainstorming: The Key to Compliance and Success in Fraud Detection

Broken Promises, Shattered Trust - Preventing and Responding to Fraud and Misuse of Assets

Building an Anti-fraud Framework

Building Processes To Detect Fraud

Can Audit Committees Prevent Management Fraud?

Cash: The Favourite Target of Fraudsters

Catching Fraudsters

Catching Fraudsters with Their Hands in the Till - The Key to Fraud Detection

Catch the Warning Signs of Fraud in NPO's

Caution: fraud overhead

Compliance Programs And Fraud Prevention

Creating a Culture Hostile to Fraud

Creating a fraud risk dialogue

Corruption and Fraud Detection by Supreme Audit Institutions

Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues

Dedicate time to fraud education

Defining a clear fraud risk landscape to adequately plan and scope your risk mitigation plan

Designing a Robust Fraud Prevention Program - Part One

Designing a Robust Fraud Prevention Program - Part Two

Detecting employee fraud

Detecting Occupational Fraud: Billing Schemes

Eight Tips to Prevent Employee Theft and Fraud

Enterprise Risk Management — Integrated Framework

Establishing a screen of defense - employee screening to deter fraud

Evaluate Your Ethics Program

Expanded guidance for auditor fraud detection responsibilities

Expanding Role of the Audit Committee

Fashioning a Fraud

Ferreting out fraud: the Dow Chemical Company's success story

Fighting fraud - a matter for the Board

Fighting Fraud: Checklists

Fighting fraud: Cover story

Fighting Fraud: Guidelines for state and local government

Firms bulking up to fight fraud with white-collar crime on rise

Fortifying Anti-Fraud Defenses

Fraud and the Responsibilities of the Audit Committee

Fraud and the Role of the Audit Committee

Fraud and the Tone at the Top

Fraud Awareness Handbook (USAID) - Fraud Indicators

Fraud: Control and conquer

Fraud Control Improvement Kit

Fraud Deterrence Strategic Plan (FDSP)

Fraud Detection: Red Flags

Fraud happens -- and it may be happening to you

Fraud in American organizations: An examination of control mechanisms

Fraud in foreign operations

Fraud in the Corporate World

Fraud: Meeting the Challenge through External Audit

Fraud precautions start with better awareness by companies

Fraud Prevention and Detection Audit Work Program

Fraud Prevention - An Investment No One Can Afford to Forego

Fraud Prevention 101

Fraud Preventions: The Latest Techniques

Fraud prevention tool helps set ethical tone

Fraud: The risk that still defies financial controls

Fraud - Time for straight-talking and constructive action

Getting managers involved - fraud prevention

Ghost Goods: How to Spot Phantom Inventory

Good fraud risk management: what does it look like?

Good practice in tackling external fraud

Guidance on Monitoring Internal Control Systems (COSO)

Guide to Preventing Workplace Fraud

Handbook on Fraud Indicators for Contract Auditors

Hiring practices reduce employee fraud

Hot Lines -  What’s it all about?

How to catch employees stealing

How to Fight Fraud: Know Thyself

How to Nab the Rogues: 10 Fraud Tips

How to Prevent and Detect Fraud

How to Screen Job Applicants to Avoid Potential Employee Fraud

Identifying Vulnerability to Fraud Among Managers and Directors

Implementing Enterprise Risk  Management

Importance of a Strong Fraud Policy

Improving Internal Auditors' Fraud Risk Assessments

Improving Internal Control Over Financial Reporting

Indicia of Fraud

Inside job: Prevent and detect employee fraud

Internal Control Checklist

Internal Control over Financial Reporting — Guidance for Smaller Public Companies

Internal Controls and "Fraudproofing"

Internal controls help crack fraud

Irrational Ratios - The numbers raise a red flag

Is Your Company Managing Its Risk?

Is Your Sense of Security . . . FALSE?

Keep Ghosts Off the Payroll

Key Elements of Antifraud Programs and Controls

Key Fraud Prevention Controls

Learnings on fraud

Let Them Know Someone’s Watching

Management Antifraud Programs and Controls

Management Is Responsible, Too

Management wake-up call: fraud prevention no longer discretionary

Managing fraud and other misconduct

Managing Fraud Risks in Emerging Markets

Managing Fraud Risk: What You Don't Know Could Hurt You

Managing Risk from the Mailroom to the Boardroom

Managing Risk from Within: Monitoring Employees the Right Way

Managing the Business Risk of Fraud: A Practical Guide

Managing the Risk of Fraud - A Guide for Managers

Managing the Risk of Fraud - Actions to Counter Fraud and Corruption

Misuse of Fixed Assets

Monkey See, Monkey Do 

More Board Independence, Less Fraud?

New Approaches to Fraud Deterrence

Occupational Fraud: The Audit as Deterrent

Recognizing Fraud Patterns in Accounting Data

Reduce the risk of fraud

Reducing Fraud: A Programme that will deliver benefits on the bottom line

Reducing the cost of fraud

Responsibilities defined: do you know who's accountable for fraud detection in your company?

Risk Management Checklist

Risk management in practice: fraud and corruption

Responding to Fraud: (An ICAC discussion paper)

Root Out Financial Deception

Safeguard Against Internal Theft

Six Steps to Prevent Procurement Fraud

SOX Section 404: Responding to an Adverse Report-A Checklist for the Audit Committee

Taking Control: A Guide to Compliance with Section 404 of the Sarbanes-Oxley Act of 2002

Temptation: what executives can do to protect themselves

Ten Tips for Preventing Corporate Fraud

The 10 vital questions to ask about fraud risk management

The Current State Of Corporate Fraud Risk Management (FRM)

The eyes have it: Seeing the signs of fraud

The fight against fraud

The Fraud Diamond: Considering the Four Elements of Fraud

The fraud disconnect: a shared understanding of where fraud-related responsibilities lie

The Fraud Factor

The Fraud Hotline: A Wise Investment

The payroll payoff

The Thief at the Next Desk

The threat from within

The Threat of Organizational Fraud: Are Your Defenses in Place?

The unthinkable - encouraging employees to participate in designing internal controls

Three steps to fraud prevention in the workplace

Things I’ve learned about fraud

Thinking like a thief - fraud auditing

Think like the fraudster

To assess and detect fraud

To catch a crook

To Cure Fraud, Start at the Top

To deter and detect fraud: The new corporate creed

Tone at the Top: Value Added Auditing for Leadership

Top 10 Reasons Why Fraud Is Increasing in the U.S.

Training: A powerful way to prevent fraud

Trust is not an internal control

Using fraud assessment questioning to detect fraud

Using Nonfinancial Measures to Assess Fraud Risk

Yes, Auditors Can Stop Fraud

Wanting to find fraud

What's Your Fraud Score?

When the hotline rings

White-collar grime prevention

Why don’t auditors detect fraud?

Why Your Organisation needs an Effective Fraud Control Strategy

Fraud - Miscellaneous

7 Ways to Fight Back Against Fraud

Action and ethics

An Examination of Actual Fraud Cases With a Focus on the Auditor’s Responsibility

An Eye for an Eye: Public Attitude Toward White Collar Crime and Punishment

A primer on new techniques used by the sophisticated financial fraudster

Are You at Risk?

Assessing Your Vulnerability

A Thief Among Us - story of a company's falsified accounting records

Back To The Future: Trends In Procurement Fraud Investigations

Big frauds start small

Booms, Busts, and Fraud

Breaking the silence on white collar crime

Closing the audit expectation gap

Competitive pressures leaving gate open to fraud in industrial markets

Crime does pay, sometimes

Diagnosis: Fraud!

Dumb and Dumber

Examining fraud in developing countries

Fighting Public Sector Fraud

Financial Statement Fraud, Sarbanes-Oxley And Corporate Governance

Five myths about fraud

Forget Those Comfy Old Rules About Fraud

Frank about fraud

Fraud and Theft Start Small

Fraud Examiners Report More Corporate Deception

Fraud: the challenge facing internal auditors

Fraud: The issue that dare not speak its name

How to commit fraud and get away with it

Internal Audit, Alternative Internal Audit Structures, and the Level of Misappropriation of Assets Fraud

Internal auditors' assessment of fraud warning signs: Implications for external auditors

Internal audit's role in identification and investigation of frauds

Is occupational fraud "typical" white-collar crime?

Knocking the starch out of white collar crime

Management Turnover and Governance Changes following the Revelation of Fraud

Managerial Incentives and Corporate Fraud

My employee steals from me!

Novel Criminal Fraud

Professional Skepticism: The Effects of Tone at the Top and Individual Skepticism on Fraud Risk Assessments

Prosecuting Government Fraud Despite the 'CSI Effect': Getting the Jury to Follow the Money

Public Eye

The Fraud Examiners

The Fraud Management Lifecycle Theory: A Holistic Approach to Fraud Management  

The “F-Word” By Another Name

The Greatest Frauds of the (Last) Century

The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation

The Press as a Watchdog for Accounting Fraud

The psychology of fraud

The true cost of fraud

The truth about fraud 

The World’s Dumbest Fraudsters

Think of the Corporate Office As a Potential Crime Scene?

Effective Fraud Risk Management: The Last Word

The Vital Role Of The Forensic Accountant In Investigations

Why The Foreign Corrupt Practices Act Is High On Everyone's Radar Screen

Fraud Related Studies, Surveys & Research

SURVEYS BY ORGANISATION CLICK HERE

9th Global Fraud Survey

2004 Survey on the Risk of Manipulation of Financial Statements

ACFE 2006 Report to the Nation

A Discussion of Research on Fraud Control

Bringing to Book: Tackling the Crisis in the Investigation and Prosecution of Serious Fraud

Corruption in the Procurement Process/Outsourcing Government Functions: Issues, Case Studies, Implications

Fraud and technology crimes

Global Fraud Report

Improving the Investigation and Prosecution of Fraud

Indications of Fraud in SMEs

Integrity Survey 2005–2006

KPMG Global Anti-Money Laundering Survey 2007: how banks are facing up to the challenge

KPMG Profile of a Fraudster Survey 2007

Perceptions on the impact of data protection legislation on the successful private sector investigation of fraud

PricewaterhouseCoopers global economic crime survey 2005

PricewaterhouseCoopers global economic crime survey 2007  (South Africa)

PricewaterhouseCoopers global economic crime survey 2007  (Global)

PWC Global economic crime survey 2007: US supplement video with Neil Keenan

Study of Published Literature on the Nature & Extent of Fraud in the Public & Private Sector

Ten Things About Fraud Control

Why is Management Reticent to Report Fraud? An Exploratory Study

Fraud Types

Auto Fraud What is the "financing fell through" scam?

Auto Fraud What is the "bait and switch" scam?
Auto Fraud What is the "low-balling" scam?
Auto Fraud What is the "we'll pay off your loan or lease" scam?
Auto Fraud What is the "wrecked used car as is" scam?

Building a Case to Arrest Bank Fraud

Crime and Fraud

Determinants of Customs Fraud and Corruption

Fighting VAT Fraud: The Bulgarian Experience

FraudBasics - The Many Faces of Fraud

FraudBasics - The Many Faces of Fraud, Part Two

Fraud, what is it and how to spot it

Mortgage Fraud - FBI issues a warning

Mortgage Fraud - A growing concern

Procurement fraud

Procurement fraud and misconduct – a rising trend in East Africa?

Q&A: the fraud carousel

Skimming: The Achilles’ Heel of the Audit?

Tackling VAT Fraud (United Kingdom)

Tender crimes

The faces of fraud

The Impact of Insurance Fraud Detection Systems

Value for money? Fraud in the property market

VAT Fraud and Evasion: What Do We Know, and What Can be Done?

Vendor Fraud: Reducing the Risks