Clinton Free, Ph.D.

The social side of fraud

• January 1, 2015

Organizational leaders, fraud examiners and auditors might not fully appreciate the social nature of many fraudulent acts. In fact, many of us think of a fraud perpetrator as a cold, calculating individual — a “bad seed” — who opportunistically takes advantage of internal control weaknesses. Research that we’ve conducted lends new insights into the social side of fraud.

Written By: Pamela R. Murphy, Ph.D., CFE, CPA, Clinton Free, Ph.D.

• • Ethics