Frank S Perri, J.D., CFE, CPA

Corporate teamwork’s impact on collective fraud participation

• January 1, 2025

In any organization, tone at the top matters. Leaders who emphasize teamwork without building a strong ethical foundation risk creating an environment prone to collusive fraud. The author offers advice for mitigating collective rationalization and reducing the risk of collusive fraud within a corporation.

Written By: Frank S Perri, J.D., CFE, CPA

• • Corporate Governance
  • Fraud Risk Management

Evading suspicion through political networking

• November 1, 2023

Sam Bankman-Fried, Elizabeth Holmes and Bernard Madoff. What do they have in common? They apparently used their outsized social influence in their professional networks to illegally expand their bank accounts and prolong their crimes. Fraud fighters can’t also be duped by their wily ways.

Written By: Frank S Perri, J.D., CFE, CPA

• • Bribery and Corruption
  • Health Care Fraud

The criminal mind of a fraudster

• July 1, 2024

White-collar criminals are adept at manipulating and exploiting the goodwill of others to carry out their schemes. Recognizing and understanding these behaviors are important ingredients in the fight against financial fraud. In this article, the author details criminal thinking traits through case studies of some of the most infamous white-collar fraudsters and provides strategies and tools that fraud examiners can use to recognize those traits.

Written By: Frank S Perri, J.D., CFE, CPA

• • Criminology and Psychology