Fraud Resources

The following is a listing of available resources concerning fraud. The inclusion on this list is not an endorsement of the product. If you are aware of any resources not included on this list that you feel should be included, please e-mail David Sinason at dsinason@niu.edu

Index

Association of Certified Fraud Examiners

Articles

Books

Websites

Association of Certified Fraud Examiners - Phone 1-800-245-3321 - www.acfe.org

Videos and workbooks

Auditing Accounts Receivable - Workbook

The Corporate Con: Internal Fraud and the Auditor - video/workbook

Fundamentals of Computer Fraud - Video/Workbook

Other People's Money: The Basics of Asset Misappropriation - video/workbook

Other info on the ACFE website

Fraud Follies - favorite funny stories of frauds

Listing of local ACFE chapters

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Articles

Anonymous, 2000.Telemarketing Fraud Comes Under Fire, Rural Telecommunications, January / February 2000, pp. 8

Anonymous, 2000. Credit Card Swindlers, Electrical Apparatus, February 2000, pp. 17

Anonymous, 1999. Fraud and The Management Accountant, Management Accounting-London, October 1999, pp.61

Anonymous, 1999. Sigh of the Crimes, Accountancy, April 1999, pp. 23

Anonymous, 1996. Fraudsters Frighten Auditors, Accountancy, October 1996, pp.16

Banks, David G., 1999. Benford's Law Made Easy, The White Paper, September/October, 1999, pp. 19-21

Bartow, Joel, 1999. Dirty Money Takes Caribbean Cruise, The White Paper, May/June, 1999, pp. 19-21

Beneish, Messod D., 1999. Incentives and Penalties Related to Earnings Overstatements That Violate GAAP, Accounting Review, October 1999, pp. 425-457

Bowers, J. Betsy and Coffey, Richard C., 1999. Partners in (Fighting) Crime, The White Paper, May/June, 1999, pp. 35-37, 49

Branch, Shelly, Lani Luciano, Teresa Tritch, Amanda Walman, and Ruth Simon, 1995. The Eight Biggest Rip-Offs in AmericaAnd How You Can Avoid Being A Victim. Money Magazine, August 1995, pp. 142-148

Buckhoff, Thomas A., 1999. Fraud Examination in Academia, The White Paper, May/June, 1999, pp. 23-25, 39

Bukics, Ross Marie L., 2000, Improper Revenue Recognition: A Problem For the Profession, Pennsylvania CPA Journal, Winter 2000, pp. 9-13

Burns, Stuart, 1999. It's Teeming Down, Accountancy, December 1999, pp. 38

Carmichael, Douglas R., 1999. Hocus-Pocus Accounting, Journal of Accountancy, October 1999, pp. 59-65

Corbitt, Terry, 1999. Tax Evasion and The Internet, Management Accounting, November 1999, pp.42

Dyson, Jack, 1999. The Lords of Frauds, Euromoney, July 1999, pp. 12

Dudley, Catherine A. and Allen, Terry, 1998. Chaos to Order, The White Paper, May/June 1998, pp.23-25, 40-41.

Fraud in Europe, The White Paper, September/October, 1999, pp. 27-29, 42

Garza, Katie, 1999. 'Tis the Season to be Wary, The White Paper, November/December, 1999, pp. 23-25, 45

Goetz, John D. and Donohue, Joseph P, 1999. Fraud-On-The-FDA Claims In Litigation, Pharmaceutical Executive, December 1999, pp. 44-49

Halmagean, Marcela, 1999. Flunking the Ethics Test, The White Paper, May/June, 1999, pp. 27-29, 40, 51

 Hamilton, Theodore J., 2000. Fraud: What You Need to Prove It Under the Uniform Fraudulent Transfer Act, Business Credit, February 2000, pp. 14-16

Holzinger, A., 1999. A Look at Financial Statement Fraud, Internal Auditor, June 1999, pp. 13-14

Howard, David, 2000. Painful Fall or Profitable Fraud?, Security Management, February 2000, pp. 76-82

Johnnson, Peter, 1999. Preventing Fraud, Accountancy Ireland, October 1999, pp. 20-21

Jooss, Ron, 1999. Check Fraud Prevention Tips, Credit Union Management, October 1999, pp. 45

King, Julia, 1999. Web Sites Crack Down On Fraud, Computerworld, September 13, 1999, pp.1,113

Klueh, Michael S.; Mehling, Sandra, and Ehlen, Craig, 2000. Devious Diversions, The White Paper, January/February, 2000, pp. 23-25,45-46

Kolman, Mark R., 1999. What Constitutes Fraud?, Internal Auditor, June 1999, pp.88

Lawson, Tom, 1998. How the New Consumer Credit Reporting Reform Act Affects Fraud Examiners, The White Paper, May/June 1998, pp. 19-21

Mader, Robert P., 2000. Contractor Pleads Guilty to Fraud Charge, Contractor, February 2000, pp. 5, 52

Makar, Stephen, D., Alam, Pervaiz, and Pearson, Michael, A., 2000. Earnings Management, The White Paper, January/February, 2000, pp. 31-33

Mann, Fred T., 2000. Perils in Purchasing, The White Paper, January/February, 2000, pp. 19-21

McMenamin, Brigid, 1996. Invasion of the Credit Snatchers, Forbes, August 26, 1996, pp. 256-259

Null, Kevin, 2000. One Bank's Fraud Fight, Security Management, February 2000, pp. 36-41

O'Connor, John and Clements, Jeffrey, 1998. Protecting Financial Privacy, The White Paper, May/June 1998, pp.31-33

Pinto, Frank A., 1999. Promotional Funds Fraud, The White Paper, September/October, 1999, pp. 31-33,39, 46, 49

Plavsic, Alex; Dippel, Tad; and Hussain, Shabir, 1999. IT Facilitating Fraud, International Review of Law, Computers & Technology, August 1999, pp. 193-209

Puglisi, Robert M., 1999. Crushing Loan Fraud, America's Community Banker, December 1999, pp. 28-31

Qui Tam Suits and the False Claims Act, The White Paper, September/October, 1999, pp. 23-25

Quinn, Lawrence Richter, 1999. To Reduce Fraud and Benefit Investors, Mortgage Brokers Plan a Registry: Increased Transparency Could Lead to A New Level of Risk-Based Pricing, Investment Dealers Digest, October 1999, pp. 11

Reda, Susan, 2000. Anti-Fraud Technology Offers Detailed Data on Web Site Visitors, Stores, January 2000, pp. 128-130

Rudloff, Robert W., 1999. Casino Fraud, Internal Auditor, June 1999, pp. 44-49

Saunders, Kurt, and M Zucker, Bruce, 1999. Counteracting Identity Fraud In the Information Age: The Identity Theft and Assumption Deterrence Act, International Review of Law, Computers & Technology, August 1999, pp. 183-192

Sing, Alan, 1999. Forsenic Accounting: Looking For Clues, Australian CPA, March 1999, pp. 42-44

Smith, Russell, 1999. Fraud: What Response?, Australian CPA, November 1999, pp. 38-40

Sparks, Debra, 2000. Asleep at the Audit, Business Week, March 6, 2000, pp. 150-152

Stefanowski, Bob, 1999. Merger and Acquisition Fever, The White Paper, November/December, 1999, pp. 31-33

Swanson, Richard M., Cooking the Books -Part 2, Strategic Finance, November 1999, pp. 6

Swindling the Investor, The White Paper, January/February, 2000, pp. 27-29, 40-41

Toppen, Roel, 1998. Risk Management, The White Paper, May/June 1998, pp. 35-38

Verschoor, Curtis C., 2000. SEC Hopes New Rules Will Stop Financial Fraud, Internal Auditing, January / February 2000, pp. 38-40

Verschoor, Curtis C., 1999. Fraudulent Financial Reporting: 1987-1997, Internal Auditing, May / June 1999, pp.45-47

Weber, Joseph, and Byrnes, Nanette, 1999. Is Fraud the Thing?, Business Week, February 15,1999, pp. 104-106

Wilke, Rosemary, 1999. Built-in Glitches, The White Paper, November/December, 1999, pp. 19-21

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Books

Albert, James A., 1997, Jim Bakker: Miscarriage of Justice?, Open Court Publishing Company

Albrecht, Et Al; Romney, Marshall B.; Albrecht, W. Steve; and Cherrington, David J., 1982, How to Detect and Prevent Business Fraud, Prentice hall Direct (S)

Albrecht, W. Steve; Wernz, Gerald W.; and Williams, Timothy, L., 1994, Fraud: Bringing Light to the Dark Side of Business, Irwin Professional Pub

Allen, George B., 1999, The Fraud Identification Handbook, Preventive Press

Bertrand, Marsha, 1999, Fraud!: How to Protect Yourself from Schemes, Scams, and Swindles, AMACOM

Bologna, Jack, 1992, Handbook on Corporate Fraud: Prevention, Detection, Investigation, Butterworth-Heinemann

Bologna, Jack; Lindquist, Robert J., and Bologna, G. Jack, 1995, Fraud Auditing and Forensic Accounting: New Tools and Techniques, 2nd Edition, John Wiley & Sons

Bologna, John, 1992, Handbook on Corporate Fraud: Prevention, Detection, and Investigation, Butterworth-Heinemann

Calavita, Kitty; Pontell, Henry N.; Tillman, Robert H., 1997, Big Money Crime: Fraud and Politics in the Savings and Loan Crisis, Univ California Press

Champion, Brett, America's Guide to Fraud Prevention, Kroshka Books

Comer, Michael J., 1998, Corporate Fraud, Gower Pub Co

Davia, Howard R.; David, Howard R., and Coggins, Patrick C., 1991, Management Accountant's Guide to Fraud Discovery and Control (Wiley / Institute of Management Accountants Professional Book Series), John Wiley & Sons

Davia, Howard R.; Coggins, Patrick; Wideman, John, and Kastantin, jo, 2000, Accountant's Guide to Fraud Detection and Control, 2nd Edition, John Wiley & Sons

Demuro, Paul R., and Hayman, Russell, 1998, Health Care Executives'Guide to Fraud and Abuse, Amer Hospital Assn

Dicksee, Lawrence R., 1981, Fraudulent Accounting and Fraud in Accounts (Two Volumes in One), Ayer Co Pub

1993, Electronic Funds Fraud, DIANE Publishing Co

Ellis, Abraham, 1997, The Social Security Fraud, Foundation for Economic Educ

Garbis, Martin J.; Rubin, Ronald B., and Morgan, Patricia T., 1992, Tax Procedure and Tax Fraud: Cases and Materials (American Casebook Series), The West Group

Garman, Thomas, 1996, Ripoffs and Frauds. How to Avoid and How to Get Away. Dame Publications

German-Grapes, Joan, 1993, Bank Employee's Fraud & Security Handbook: Everything You Need

to know to Detect & Prevent Loss, Probus Pub Co

Glover, H.D., 1993, Effective Fraud Detection and Prevention Techniques (Practice Set Series), Inst of Internal Auditors

Greenwald, Jesse M., and Tuttle, Holly K., 1997, Document Fraud and Other Crimes of Deception, Loompanics Unlimited

Gup, Benton E., 1994, Targeting Fraud: Uncovering & Deterring Fraud in Financial Institutions, Irwin Professional Pub

Henderson, M. Allen, 1992, Rip-Offs, Cons and Swindles; Money for Nothing, BARRICADE BOOKS

Iannacci, Jerry; Morris, Ronald; Clancy, William, and Morris, Ron, 1999, Access Device Fraud and Related Financial Crimes, CRC Press

Janal, Daniel S., and Dan Janal, 1998, Risky Business: Protect Your Business from Being Stalked, Conned, or Blackmailed on the Web, John Wiley & Sons

Jesilow, Paul; Pontell, Henry N., and Geis, Gilbert, 1993, Prescription for Profit: How Doctors Defraud Medicaid, Univ California Press

Katz, Leo, 1996, Ill-Gotten Gains: Evasion, Blackmail, Fraud, and Kindred Puzzles of the Law, Univ of Chicago Pr

Knapp, Michael C., 1999, Contemporary Auditing: Issues & Cases, South Western College Publishing

Levi, Michael, 1999, Fraud: Organization, Motivation, and Control (International Library of Criminology, Criminal Justice & Penology, Dartmouth Pub Co

Manning, George A., 1999, Financial Investigation and Forensic Accounting, CRC Press

Mark, Howard, and Schilit, Ph. D., 1993, Financial Shenanigans: How to Detect Accounting Gimmicks and Fraud in Financial Reports, McGraw-Hill

Miethe, Terance D., 1999, Whistleblowing at Work: Tough Choices in Exposing Fraud, Waste, and Abuse on the Job (Crime & Society), Westview Press

Morgan, Patricia T., 1998, Tax Procedure and Tax Fraud in a Nutshell (Nutshell Series), West Information Pub Group

Norrgard, Lee E., and Norrgard, Julia M., 1998, Consumer Fraud: A Reference Handbook (Contemporary World Issue), ABC-Clio

Price, David, 1992, Fraudbusting: How to Identify and Deal With Corporate Fraudand How to Prevent It, Mercury Books

Propper, Eugene M., 2000, Corporate Fraud Investigations & Compliance Programs, Oceana Publications

Purvin, Robert L. Jr., 1994, The Franchise Fraud: How to protect Yourself Before and After You Invest, John Wiley & Sons

Rosoff, Stephen M.; Tillman, Robert, and Pontell, Henry, 1997, Profit Without Honor: White Collar Crime and the Looting of America, Prentice Hall

Scwarts, larry, and Sax, Pearl, 1998, Credit Card & Check Fraud: A Stop-Loss Manual, Fraud & Theft Information Bureau

Sparrow, Malcolm K., and Chiles, Lawton, 1996, License to Steal: Why Fraud Plagues America's Health Care System, Westview Press

Stich, Rodney, 1994, Defrauding America, Diablo Western Press

Thornhill, William T., 1994, Forensic Accounting: How to Investigate Financial Fraud (The Irwin Professional Publishing Accounting Library), Irwin Professional Pub

Tillman, Robert, 1998, Broken Promises: Fraud by Small Business Health Insurers (The Northeastern Series on White-Collar and Organizational Crime), Northeastern Univ Pr

Vanasco, Rocco, 1997, Fraud Auditing: An International Perspective, Cat Pub Co

Various Chapter Authors, 1996, Fraud: The Hidden Cost of Health Care, Health Insurance Association of America

Walsh, James, You Can't Cheat an Honest Man: How Ponzi Schemes and Pyramid Frauds Workand Why They're More Common Than Ever, Silver Lake Publishing

Weiner, Alfred N., 1998, How to Reduce Business Losses from Employee Theft and Customer Fraud, Almar Pr

Wells, Joseph T., 1992, Fraud Examination, Greenwood Publishing Group

Whitlock, Charles R., 1994, Easy Money, Kensington Pub Corp

Whitlock, Charles R., and Whitlock, Chuck, 1997, Chuck Whitlock's Scam School, IDG Books Worldwide

Wilker, Josh, and Sarat, Austin, 1997, Classic Cons and Swindles (Crime Justice & Punishment), Chelsea House Pub (library)

Wright, Russell, 1999, Fraud! Classroom Set, Prentice Hall School Group

Wright, Russell G., 2000, Fraud! Teacher's Edition, Prentice Hall School Group

Young, Michael R., 2000, Accounting Irregularities and Financial Fraud: A Corporate Governance Guide, Harcourt Brace Professional Pub

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Websites

American Association of Certified Fraud Examiners - www.acfe.org

Consumer World - www.consumerworld.org

Financial Fraud Institute - www.ustreas.gov/fletc/ffi-view.htm

Fraud Defense Network - www.frauddefense.com

Fraud Organization - www.fraud.org.uk/defright.htm

National Council for Reliable Health Information - www.nachf.org/main.htm

National Fraud Information Center - www.fraud.org

National Health Care Anti-Fraud Association - www.nhcaa.org

Securities and Exchange Commission - www.sec.gov/consumer/cyberfr.htm

Taxpayers against Fraud - www.taf.org

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