Richard A. Riley, Jr., Ph.D., CFE, CPA
'Meta-model of fraud'
The Fraud Triangle is tried and true, but we might need more to understand our cases. The authors describe a “meta-model of fraud” that combines the “why-based” Fraud Triangle with the “what-based” Triangle of Fraud Action to better explain fraud cases. We might never know exactly why fraudsters commit crimes, but we can always gather facts and evidence to help prevent and deter fraud.
Written By: Scott Fleming, Ph.D., CPA, CMA, Jonathan T. Marks, CFE, CFF, CPA, Richard A. Riley, Jr., Ph.D., CFE, CPA
Incorporating Practicing Professionals in the Classroom
Ways ATF instructors help teach college students practical fraud examination and forensic principles.
Written By: Franco Frandé, Richard A. Riley, Jr., Ph.D., CFE, CPA
Establishing Anti-Fraud Programs: Navigating the Academic Waters
How can we help students develop the critical knowledge, skills, and abilities they’ll need to succeed in an anti-fraud career?
Written By: Mary-Jo Kranacher, MBA, CFE, CPA/CFF, Richard A. Riley, Jr., Ph.D., CFE, CPA
In Search of Higher Education
Explores the options available to prospective students who want to earn degrees in anti-fraud curricula
Written By: Jordan Bable, Timothy Pearson, Ph.D., CPA, Richard A. Riley, Jr., Ph.D., CFE, CPA
Beyond the Fraud Triangle
Here are some tools that go further than the Fraud Triangle, which is inadequate for deterring, preventing and detecting fraud because pressure and rationalization cannot be observed and do not adequately explain every occurrence of fraud.
Written By: Jack W. Dorminey, Ph.D., A. Scott Fleming, Ph.D., CPA, CMA, Mary-Jo Kranacher, MBA, CFE, CPA/CFF, Richard A. Riley, Jr., Ph.D., CFE, CPA
A Forum for Fraud-Fighting Faculty in Higher Ed
This column celebrates three advances in anti-fraud higher education: the NIJ’s model educational curriculum, ACFE resources for academics and budding fraud examiners, and current textbooks chock-full of anti-fraud principles and practices.
Written By: Richard A. Riley, Jr., Ph.D., CFE, CPA
The Challenge of Teaching Fraud Examination and Forensic Accounting in a Digital World
One extremely challenging area in the higher-education classroom is teaching the digital aspects of fraud examination and forensic accounting, but it is imperative to do so.
Written By: Timothy Pearson, Ph.D., CPA, Richard A. Riley, Jr., Ph.D., CFE, CPA
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