Purpose –This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services. Design/methodology/approach – In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are...

Purpose – The purpose of this paper is to explore the issue of violence with respect to white‐collar criminals. Design/methodology/approach – The analysis is conceptual, focusing on the historical underpinnings of white‐collar crime and reviewing the evolution of white‐collar...

Purpose – The purpose of this paper is to understand workplace violence risk factors linked to fraud detection and safeguards professionals can implement to reduce such risk. Design/methodology/approach – Sources of information consisted of published news media, scholarly articles, and...

Purpose – The purpose of this paper is to illustrate how a financial fraud practice, known as affinity fraud, relies on building trust with victims based on shared affiliations or characteristics such as age, race, religion, ethnicity or professional designations, for the purpose of exploiting...

Purpose – The purpose of this paper is to illustrate how a financial fraud practice, known as affinity fraud, relies on building trust with victims based on shared affiliations or characteristics such as age, race, religion, ethnicity or professional designations, for the purpose of exploiting...

Purpose The purpose of this paper is to explore the issue of suicide, a violent act against one’s self, as it relates to white- and red-collar crimes. White-collar crime can be described as nonviolent crime committed for financial gain. Red-collar crime describes a situation where a...

Merit pay plans are often used by companies as a way to motivate and reward employees. While several theories of motivation suggest that rewarding employees for individual accomplishments will produce positive results, there are potential threats that may lead to negative outcomes. Research in...

Purpose – The purpose of this paper is to expose inefficient regulatory policies and organizational weaknesses at the Securities and Exchange Commission (SEC) that have contributed to a series of regulatory oversights that have produced some of the largest fraud schemes perpetrated on...

Purpose – The purpose of this paper is to recognize that organized crime and terrorism do not always operate independently from each other but, at times, rely on each other to create synergistic outcomes and use the same tactics and methods to advance their goals such as the use of fraud....