Fraud Knowledge Base

The intention here is to list as many academic journal and internet references as possible regarding executives and fraud, with some additions of other areas such as morality, ethics and authenticity. The intention of building of the Fraud Knowledge Base is to assist scholary work and research. If there is an omission of work, please Contact Us.

For a free view of working papers by Terry Sheridan click here

Papers currently listed at are:

  • Growing Small Medium Enterprises at Risk from Predator Executive Fraudsters
  • Towards a Conceptual Framework for fraudster and non-fraudster Executive Impression Management.
  • Developing a Working Definition of Executive Fraud
  • Do Executive Fraudsters Ever Quit Before Being Caught?

Fraud Literature

Agrawal, A., J. F. Jaffe, and J. M. Karpoff. 1999. Management turnover and governance changes following the revelation of fraud. Journal of Law and Economics 42 (1): pg. 309-343.

Albanese, J. S. 2008. White collar crimes and casino gambling: Looking for empirical links to forgery, embezzlement, and fraud. Crime Law and Social Change 49 (5): 333-347.

Albrecht, C. C., W. S. Albrecht, and J. G. Dunn. 2001a. Can auditors detect fraud: A review of the research evidence. Journal of Forensic Accounting 2 (1): 1-12.

Albrecht, C. C., W. S. Albrecht, and J. G. Dunn. 2001b. Conducting a pro-active fraud audit: A case study. Journal of Forensic Accounting 2 (2): 203-218.

Albrecht, W. S., C. C. Albrecht, and C. O. Albrecht. 2004. Fraud and corporate executives: Agency, stewardship and broken trust. Journal of Forensic Accounting 5 (1): 109-124.

Albrecht, W. S., and G. W. Wernz. 1993. The three factors of fraud. Security Management 95: no pagination as electronic article.

Allen, R. D., D. Hermanson, T. Kozloski, and R. J. Ramsay. 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons 20 (2): 157-198.

American Institute of Certified Public Accountants Inc. 2002. Appendix to SAS No. 99, fraud risk factors

Anonymous. 1992. The Maxwell pensions scandal - The ripples spread. Industrial Relations Review and Report (517): 2-4.

Antar, S. E. 2006. The art of spinning: How to identify possible white collar criminals or at least unethical and deceitful people who you should avoid.

Apostolou, B., John M. Hassell, and S. A. Webber. 2001. Management fraud risk factors: Ratings by forensic experts. The CPA Journal 71 (10): 48-53.2nd March 2007).

Apostolou, N., and L. D. Crumbley. 2008. Auditors' responsibilities with respect to fraud: A possible shift? The CPA Journal 78 (2): 32-37.

Association of Certified Fraud Examiners. 2006. Report to the nation on occupational fraud and abuse. Austin, Texas:ACFE Inc.

Association of Certified Fraud Examiners. 2008. Fraud check up. Austin, Texas: ACFE Inc.

Association of Certified Fraud Examiners. 2010. Report to the nations on occupational fraud and abuse. Austin, Texas: ACFE Inc.

Australian Institute of Criminology. 2008. Gambling motivated fraud in Australia: who, why and how. Canberra: Australian Institute of Criminology.

Australian Institute of Criminology. 2009. Australian crime: facts and figures.

Australian Institute of Criminology, and PriceWaterhouseCoopers. 2003. Serious fraud in Australia and New Zealand.

BDO International. 2008. BDO not-for-profit fraud survey 2008.

Becker, D. A., Janice Connolly, Paula Lentz, and J. Morrison. 2006. Using the business fraud triangle to predict academic dishonesty among business students. Academy of Educational Leadership 10 (1): 37-54.

Boddy, C. R. 2006. The dark side of management decisions: organisational psychopaths. Management Decision 44 (10): 1461-1475.

Bower, J., and S. Gilson. 2003. The social cost of fraud and bankruptcy. Harvard Business Review 81 (12): 20-22.

Bradshaw, D. 2006. A wolf in sheep's clothing. Journal of Financial Crime 13 (3): 283-291.

Brottman, M. 2009. The company man: A case of white-collar crime. American Journal of Psychoanalysis 69 (2): 121-135.

Bytestart Ltd. 2005. Small company fraud - how to spot a fraudster!

Chang, H., and D. S. Evans. 2008. Has the pendulum swung too far? Regulation 30 (4): 48-53.

Chang, J. J. S. 2008. An analysis of advance fee fraud on the internet. Journal of Financial Crime 15 (1): 71-81.

Chartered Institute of Personnel and Development, and Credit Industry Fraud Avoidance System CIFAS. 2007. Tackling staff fraud and dishonesty: managing and mitigating the risks. London: Chartered Institute of Personnel and Development.

Childers, D. 2009. Tapping into tips. The Internal Auditor 66 (6): 29-32.

Choo, F., and K. Tan. 2007. An 'American Dream' theory of corporate executive fraud. Accounting Forum (Adelaide) 31 (2): 203-215.

Cohen, J. R., Y. Ding, C. Lesage, and H. Stolowy. 2008. The role of manager's behaviour in corporate fraud. Social Science Research Network,

Conway, A. E. 2004. Early detection checklist: searching for the signs of fraud at work. The Journal of Investment Compliance 5 (2): 128-132.

Coram, P., C. Ferguson, and R. Moroney. 2008. Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting & Finance 48 (4): 543-559.

Cordery, C. 2007. NAB's 'Annus Horribilis': Fraud and corporate governance. Australian Accounting Review 17 (2): 62-71.

Credit Industry Fraud Avoidance System CIFAS. 2004. Employee fraud - the enemy within.

Department of Education and Children's Services. 2007. DECS Fraud Management Framework: Fraud Control Policy, draft. Adelaide, South Australia: Department of Education and Children's Services. - Similar pages - Filter

Donnelly, C. L. 2004. Women and fraud: Escaping an aversive existence, Carleton University, Ottawa.

Duffield, G., and P. Grabosky. 2001. The psychology of fraud. Canberra: Australian Government, Australian Institute of Criminology.

Ernst and Young. 2003. Fraud, the unmanaged risk, 8th global survey. Ernst and Young South Africa.$file/8th%20Global%20Survey.pdf

Flesher, D. L. 1999. Attitudes toward whistle-blowing hotlines. National Forum 79 (2): 5-7.

Freiberg, A. 2000. Sentencing white-collar criminals. In Fraud Prevention and Control Conference. Surfers Paradise, Queensland.

Ghosh, D. 2008. Corporate values, workplace decisions and ethical standards of employees. Journal of Management Issues 20 (1): 68-87.

Grabosky, P., and G. Duffield. 2001. Red flags of fraud. Canberra: Australian Goverment, Australian Institute of Criminology.

Graycar, A., and R. Smith. 2002. Identifying and responding to corporate fraud. Canberra: Australian Institute of Criminology.

Hayes, H., and T. Prenzler. 2003. Profiling fraudsters: a Queensland case study in fraudster crime: final report to Crime Prevention Queensland. Brisbane: Griffith University.

Heiman-Hoffman, V., K. Morgan, and J. Patton. 1996. The warning signs of fraudulent financial reporting. Journal of Accountancy 182 (4): 75-77.

Higson, A. 2002. Indications of Fraud in SMEs. London: Fraud Advisory Panel.

Hochhauser, M. 2004. Smart executives, dumb decisions. Risk Management 51 (9): 64-65. (accessed 26th February 2008).
Holtfreter, K. 2008. Determininants of fraud losses in nonprofit organizations. Nonprofit Management and Leadership 19 (1): 45-63.

Hooks, K. L., S. E. Kaplan, J. J. Schultz, and L. A. Ponemon. 1994. Enhancing communication to assist in fraud prevention and detection; Comment: Whistle-blowing as an internal control mechanism: Individual and organizational considerations. Auditing 13 (2): 86-131.

Johnson, L. R., and H. R. Rudolph. 2008. Prevent large cash losses from small business fraud. Journal of Corporate Accounting & Finance 20 (1): 37-44.

Johnstone, P. 1998. Serious white collar fraud: historical and contemporary perspectives. Crime Law and Social Change 30 (2): 107-130.

Judicial Commission of New South Wales. 2009. Sentencing Bench Book: Fraud offences in NSW: 5. Breach of Trust, senior employees.

Knapp, M. C., and C. A. Knapp. 2007. Europe's Enron: Royal Ahold, N.V. Issues in Accounting Education 22 (4): 641-660.

Kolman, M. R. 1999. What constitutes fraud? The internal Auditor 56 (3): 88-88.

KPMG Forensic. 2006. Fraud survey 2006. Sydney: KPMG Forensic.

KPMG Forensic. 2007. Profile of a fraudster survey. London: KPMG Forensic.

KPMG Forensic. 2009. Fraud survey 2008. Sydney: KPMG.

Krambia-Kapardis, M. 2002. A fraud detection model: A must for auditors. Journal of Financial Regulation and Compliance 10 (3): 266-279.

LaComb, C., and D. Senturk. 2006. The house that fraud built. Quality Progress 39 (1): 52-61.

LaSalle, R. E. 2007. Effects of the fraud triangle on students’ risk assessments Journal of Accounting Education 25 (1-2): 74-87.

Levi, M. 1988. The prevention of fraud. London: Home Office Crime Prevention Unit.

Levi, M. 2006. The media construction of financial white-collar crimes. The British Journal of Criminology 46 (6): 1037-1057.

Levi, M., and J. Burrows. 2008. Measuring the impact of fraud in the UK. The British Journal of Criminology 48 (3): 293-318.

Levi, M., J. Burrows, M. H. Fleming, and K. Matthews. 2007. The nature, extent and economic impact of fraud in the UK. London: Association of Chief Police Officers.

Locker, J. P., and B. Godfrey. 2006. Ontological boundaries and temporal watersheds in the development of white-collar crime. The British Journal of Criminology 46 (6): 976-992.

Machen, M. J., and R. E. Richards. 2004. The use of fraud examiners in the battle against occupational fraud and abuse. The Journal of Investment Compliance 5 (3): 67-71.

Micewski, E. R., and C. Troy. 2007. Business ethics - deontologically revisited. Journal of Business Ethics 72 (1): 17-25.

New South Wales Department of Community Services. 2005. Fraud control plan.

NHS Counter Fraud and Security Management Service. 2006. The internationanl fraud and corruption report. London: NHS Counter Fraud and Security Management Service.

Nove, P. 1999. Fraud Investigation and Prosecution--The Way Forward. Journal of Financial Crime 6 (4): 370- 373.

O'Connor, J. P., R. L. Priem, J. E. Coombs, and K. M. Gilley. 2006. Do CEO stock options prevent or promote fruadulent financial reporting? Academy of Management Journal 49 (3): 483-500.

Peltier-Rivest, D. 2009. An analysis of the victims of occupational fraud: a Canadian perspective. Journal of Financial Crime: A Canadian perspective 16 (1): 60-67.

Perrone, S. 2000. Crimes against small business in Australia: a preliminary analysis. Canberra: Australian Institute of Criminology.

Persons, O. 2008. The effects of fraud and lawsuit revelation on U.S. executive turnover and compensation. Journal of Business Ethics 64 (4): 405-419.

Peterson, B. K., and T. H. Gibson. 2003. Student health services: a case of employee fraud. Journal of Accounting Education 21 (1): 61-73.

Pincus, K. 1989. The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations and Society 14 (1/2): 153-163.

Pontell, H. N. 2005. White-collar crime or just risky business? The role of fraud in major financial debacles. Crime Law and Social Change 42 (4-5): 309-324.

Protiviti. 2000. Fraud detection: Red Flags.!OpenDocument#Understanding

Ramamoorti, S. 2008. The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues in Accounting Education 23 (4): 521-533.

Richards, L. 2008. Why does fraud occur and what can deter or prevent it? In Southwest Securities Enforcement Conference. Ft. Worth, Texas. U.S. Securities and Exchange Commission.

Romney, M. B., W. S. Albrecht, and D. J. Cherrington. 1980a. Auditors and the detection of fraud. Journal of Accountancy 149 (5): 63-69.

Romney, M. B., W. S. Albrecht, and D. J. Cherrington. 1980b. Red-flagging the white collar criminal; Potential fraud situations have common characteristics, according to a survey of published cases, which can be used as early warning signals to prevent actual acts. Management Accounting 61 (9): 51-56.

Sakurai, Y., and R. G. Smith. 2003. Gambling as a motivation for the commission of financial crime. Canberra: Australian Institute of Criminology.

Senturk, D., C. LaComb, R. Neagu, and M. Doganaksoy. 2006. Detect Financial Problems With Six Sigma. Quality Progress 39 (4): 41-48.

Shapiro, S. 1990. Collaring the crime, not the criminal: Reconsidering the concept of white-collar crime. American Sociological Review 55 (3): 346-365.

Skousen, C., J., and C. J. Wright. 2008. Assessing fraud risk: How does the oil and gas industry stack up? Petroleum Accounting and Financial Management Journal 27 (2): 61-74.

Smith, R. 1999. Organisations as victims of fraud, and how they deal with it. Canberra: Australian Institute of Criminology.

Smith, R. G. 1997. Measuring the extent of fraud in Australia. Canberra: Australian Institute of Criminology.

Smith, T. R. 2004. Low self-control, staged opportunity, and subsequent fraudulent behavior. Criminal Justice and Behaviour 31 (5): 542-565.

Sophos. 2004. Ireland bans calls to 13 countries to tackle premium rate telephone fraud, Sophos comments.

Sutphen, P. C. 2007. The one-woman show. Internal Auditor 64 (4): 97-101.

Syrota, G. 1994. Criminal fraud in Western Australia: A vague, sweeping and arbitrary offence. The University of Western Australia Law Review 24 (2): 261-277.

Tatum, K. W., B. Ballou, J. V. Carcello, and P. R. Gillett. 2001. Fraud: A review of academic literature. The Auditor's Report 24 (2): 3-7.

Verschoor, C. C. 2006. Surveys show ethics problems persist. Strategic Finance 88 (4): 19-21.

Weisenborn, D., and D. M. Norris. 1997. Red flags of management fraud. The National Public Accountant 42 (2): 29-35.

Wells, J. T. 2001. Why employees commit fraud. Journal of Accountancy 191 (2): 89-92.

Wells, J. T. 2004. Small businesses, big losses. Journal of Accountancy 198 (6): 42-48.

Wells, J. T. 2009. Mortgage fraud: A scourge of the 21st century? The CPA Journal 79 (2): 6-11.

Wells, J. T., and J. D. Gill. 2007. Assessing fraud risk. Journal of Accountancy 204 (4): 63-69.

Zahra, S. A., R. L. Priem, and A. A. Rasheed. 2005. The antecedents and consequences of top management fraud. Journal of Management 31 (6): 803-828.

Zahra, S. A., R. L. Priem, and A. A. Rasheed. 2007. Understanding the effects of top management fraud. Organizational Dynamics 36 (2): 122-139.

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