Albrecht, W. Steve, et al. Fraud: Bringing Light to the Dark Side of Business. New York: Irwin, 1995. Call Number: HV 6695.A45 1995
Abstract: This book provides in-depth analysis of fraud, the perpetrators of fraud and their motivations, and the steps that can be taken to detect, investigate, and deter fraud.

Allen, George B. The Fraud Identification Handbook. Highlands Ranch, CO: PP. Preventive Press, 1998. Call Number: HV 6695.A455 1999
Abstract: Whether as victims or as unintentional perpetrators, each of us has exposure to fraud. Fraud costs society many hundreds of billions of dollars per year, taxing the US economy as much as 10% of its efficiency. Astonishingly, Americans receive no formal fraud avoidance training and have no economical, single source for fraud information. This book fills the gap for individuals, professionals, and businesses, who need a quick reference to the universe of fraudulent schemes.

Benson, Michael L. and Francis T. Cullen. Combating Corporate Crime: Local Prosecutors at Work. Boston, MA: Northeastern University Press, 1998.
Call Number: KF 9351.B46 1998
Abstract: While most believe that white-collar crime is prosecuted only by federal agencies, local prosecutors are playing an increasingly important role in the social control of corporate violators. Yet many are reluctant to take legal action at the local level because such cases often entail unique challenges and difficulties.

Braughn, Alice J., et al. "WorldCon." Time (July 8, 2002): pp. 20-26.
Notes: (Also available on Wilsonweb)
Abstract: Nailed for the biggest bookkeeping deception in history, a fallen telecom giant, WorldCom gives investors one more reason to doubt corporate integrity.

Clinard, Marshall B. Corporate Corruption: The Abuse of Power. New York: Praeger, 1990. Call Number: HV 6769.C558 1990
Abstract: The power of large corporations is awesome. Today, transnational corporations dominate the Western world in much the same manner in which the Roman Catholic Church dominated medieval society. As the nation-state was the primary entity at the dawn of the modern age, so the giant corporations are all-powerful in the present world. Unfortunately for society, far too many giant corporations have abused this power in their relations with their workers, their stockholders, and the public at large. They have also abused our environment, defrauded the government, and exploited developing nations. In their actions, they have even abused the very democratic process that has given them the opportunity to achieve this power.

Cloninger, Dale O. and Edward R. Waller. "Corporate Fraud, Systematic Risk and Shareholder Enrichment." Journal of Socio-Economics (March 2000): pp. 189-202. Notes: (Available full text on Infotrac)
Abstract: The impact of the disclosure of alleged illegal corporate activities together with the possible motives for their use has increasingly become the subject of research by financial scholars. These studies primarily analyze the disclosure's effect on the market returns of the firm's equity. The consensus of these studies is that the initial disclosure of alleged illegal corporate activities results in significant negative abnormal returns to the existing shareholders. The size of these abnormal returns generally exceeds the actual fines, fees and penalties that firms eventually experience. The impact of these disclosures on systematic risk and their possible implications for managerial behavior and corporate policy, have suffered from relative neglect. The present research seeks to establish what, if any, impact the disclosure of alleged corporate fraud has on systematic risk. These results together with existing research provide useful implications for corporate policy.

Coxon, Harold P. and Locke Neely. "New Federal Law Does More Than Prevent Corporate Fraud. (Sarbanes-Oxley Act of 2002)." Mondaq Business Briefing (November 19, 2002): pp. 1-3. Notes: (Available full text on Infotrac)
Abstract: New federal legislation was enacted on July 30, 2002, which effective immediately provides far-reaching corporate accountability reforms in response to the recent spate of highly publicized corporate scandals, business failures, and the resulting investment losses suffered by employees and stockholders. The new 66-page Sarbanes-Oxley Act of 2002 regulates the auditing, financial disclosure, executive compensation, and corporate governance practices of publicly - traded companies.

Elliott, A. Larry and Richard J. Schroth. How Companies Lie. New York: Crown Business, 2002. Call Number: HV 6763.E44 2002
Abstract: Enron is definitive proof that the way companies are run, the gap between what they say is reality and what is really the case, is frightening. And this gap has severe implications for millions of people who are employees of and investors in these companies. Using Enron as the touchstone, the authors show investors how to think about and measure the candor of corporations, the Wall Street players, and their supporters.

Frank, Craig. "How to Face Down Fraud." Security Management (September 1998): pp. 73-76.
Abstract: Prompt recognition of the signs of fraud and the formulation of good preventive policies are the key to successfully fighting corporate fraud.

Genaldi, Allen J. "Fraud in Foreign Operations." Internal Auditor (August 2002): pp. 61-65. Notes: (Available full text on Wilsonweb)
Abstract: The need for multinational corporations to monitor, prevent and detect suspicious activities is perhaps greater now than ever before. The proliferation and widening scale of financial-statement fraud, as well as increasing corruption in organizations worldwide, demands the attention of all firms, but especially those that extend their operations beyond national borders. By aggressively seeking and investigating warning signs of fraud, multinational firms can substantially minimize the risk of abuse. Internal auditors are particularly well suited for this task. Because auditors are uniquely positioned to observe and respond to suspicious activity, their efforts can be invaluable to organizations seeking to reduce exposures in outside subsidiaries.

Huffington, Arianna. "No More Pigs at the Trough: How to Cure Infectious Greed." Nation (February 2003): pp. 26-8.
Abstract: At its heart, the corporate scandal is a political scandal--corporate money corrupts politicians, who, by passing or neglecting to pass laws, make corporate crime possible and profitable. It's hard to see how we will ever get rid of this corporate hangover until we cure our politicians' unslakeable thirst for campaign cash. Ultimately, the only way is by adopting the Clean Money, Clean Elections model, which replaces the nonstop money-grab with full public financing of elections. In the meantime, a whole raft of specific corporate reforms is urgently needed.

Levi, Michael [ed.] Fraud: Organization, Motivation and Control. Brookfield, VT: Ashgate, 1998. Call Number: HV 6691.F75 1998
Abstract: Contains articles that look analytically at the role played by transaction systems in unlawful organizational behavior, revealing the interplay between organizational routines, opportunity and fraud.

Manning, George A. Financial Investigation and Forensic Accounting. Boca Raton, FL: CRC Press, 1999. Call Number: HV 8079.W47M35 1999
Abstract: Embezzlement, graft, fraud, and money laundering are among the hardest crimes to prosecute. Investigation is impossible without an understanding of the law, accounting, finance, and banking procedures. Law enforcement must have the proper weapons to combat the evolving sophistication of financial crimes.

McElveen, Mary. "New Rules New Challenges: From Internal Auditors to CEOs, the Sarbanes-Oxley Act Is Affecting Employees at Many Levels." Internal Auditor (December 2000): pp. 40-46. Notes: (Available full text on Infotrac)
Abstract: From internal auditors to CEOs, the Sarbanes-Oxley Act is affecting employees at many levels. Learn how key requirements of the act compare to new rules proposed by the US stock exchange.

Mokhiber, Russell and Robert Weissman. "Bad Apples in a Rotten System: The 10 Worst Corporations of 2002." Multinational Monitor (December 2002): pp. 8-19. Notes: (Available full text on Infotrac)
Abstract: The overarching picture that emerges from this article: Not only are Enron, WorldCom, Adelphia, Tyco and the rest indicative of a fundamentally corrupt financial system, they are representative of a rotten system of corporate dominance.

Porter, Gregory S. "What Did You Know and When Did You Know It? Public Company Disclosure and the Mythical Duties to Correct and Update." Fordham Law Review (May 2000): pp. 2199-255. Notes: (Available full text on Wilsonweb)
Abstract: Allegations of securities fraud generally can be broken down into two types of cases, those claiming fraud based upon what a corporation or its insiders have said, and those claiming fraud based upon what they have not said, but should have. A corporation can clearly be held liable under the federal securities law if it makes false or misleading statements. Less well defined are the circumstances under which a corporation can be held liable for what it has not said.

Pouncy, Charles. "The Rational Rogue: Neoclassical Economic Ideology in the Regulation of the Financial Professional." Vermont Law Review (Winter 2000): pp. 263-380. Notes: (Available full text on Wilsonweb)
Abstract: Explores the origins and operations of rogue business cultures describing the financial scandals involving Nicholas Leeson of Barings Bank, Toshihide Iguchi of Daiwa Bank and Yasuo Hamanaka of Sumitomo Corporation. This article speaks prior to the exposure of the scandal involving the Enron Corporation and its auditors, Arthur Andersen, and therefore does not describe those events. Nevertheless, the analysis developed by this article is directly applicable to these more recent events and provides an analytical structure for understanding the development of what appears to have been a rogue organizational culture at Enron, which was apparently facilitated by the organizational culture at its auditors, Arthur Andersen.

Price, David. Fraudbusting: How to Identify and Deal With Corporate Fraud---and How to Prevent It. Gloucestershire, England: Management Books, 2000.
Call Number: HV 8078.F7P75 2000
Abstract: A practical guide to recognizing and combating the increasing occurrence of corporate fraud. The cost of protecting against fraud is not high; the consequences of failing to do so can be disastrous.

Quinn, Lawrence Richter. "Accounting Sleuths." Strategic Finance (October 2000): pp. 55-64. Notes: (Available full text on Wilsonweb)
Abstract: Want to know which major publicly traded corporation will engage in so-called "accounting irregularities"? Then follow the analyses of a handful of accounting gurus who have, over the past decade, become the industry's corporate sleuths.

Reed, Adolph L. "The Road to Corporate Perdition." The Progressive (September 2002): pp. 30-32. Notes: (Available full text on Wilsonweb)
Abstract: The scandals of Enron, WorldCom, Global Crossing, Tyco, et al, have exposed a cesspool of fraud and corruption at the highest reaches of corporate power. The corporate media have gone into crisis management mode. This includes attempting to steer the story into familiar grooves of the "What-did-he-know-and-when-did-he-know-it" narratives. This whodunit approach may provide titillating tidbits, in that Lifestyles of the Rich and Famous way, and it fits the comfortable formula of TV melodrama. But these corporate scandals aren't isolated incidents or the actions of uniquely venal individuals. They're natural products of the deregulated financial regime that was supposed to be our salvation. They are simple extrapolations from business as usual.

Rosenberg, Sharon Harvey. "Anatomy of a Fraud II: Cracking Down." Daily Business Review (October 21, 2002): pp. A6-A9. Notes: (Available full text on Infotrac)
Abstract: Armed with an arsenal of new laws, regulators are sharpening their aim at corporate fraudsters in South Florida, demanding stiffer penalties, longer prison sentences, and taking action on a much swifter timetable.

Rosoff, Stephen M., et al. Profit Without Honor. Upper Saddle River, NJ: Prentice Hall, 1998. Call Number: HV 6769.R667 1998
Abstract: Seeks to elucidate a very broad subject: white-collar crime. How broad? Its domain stretches from the small price-gouging merchant to the huge price fixing cartel. It can breed in an antiseptic hospital or a toxic dump. It is at home on Main Street, Wall Street, Madison Avenue, and countless other addresses, including, at times, 1600 Pennsylvania Avenue.

Slotter, Keith. "Investigating Assets: The CPA's Role in Detecting and Preventing Fraud." FBI Law Enforcement Bulletin (July 1999): pp. 1-5.
Abstract: The passing of the Economic Espionage Act of 1996 paved the way for increased cooperation between public accounting and law enforcement in dealing with corporate fraud. However, the vast majority of these economic crimes, estimated at $400 billion annually in the US, continue to go unreported. There is a need for law enforcement agencies to not only persist in pursuing these crimes but to conduct education campaigns aimed at informing the general public about their effect on the country's economy.

Stapenhurst, Rick and Sahr J. Kpundeh. Curbing Corruption. Washington, DC: World Bank, 1999. Call Number: JF 1081.C87 1999
Abstract: Experience demonstrates that no single approach to curbing corruption is likely to be effective. Instead, success involves a wide range of strategies, working together as much as possible in an integrated fashion. In general, these strategies must include measures that reduce the opportunity for--and benefits of--corruption, increase the likelihood that it will be detected, and make punishment of transgressors more likely.

Sweeny, Paul. "The Perils of Managing Overseas." Financial Executive (June 2001): pp. 18-21. Notes: (Available full text on Wilsonweb)
Abstract: In an era of increasing globalization, more and more companies are discovering that, to be successful, they must take their act abroad. In venturing abroad, however, companies are not only encountering unfamiliar territory--different languages, currencies, diet, dress, religious practices and social customs--but they are entering areas where laws, traditions, and ethical standards could conflict with the company's own. What's more, sheer geographical distance may complicate matters and diminish transparency, providing a perfect environment for rogue managers bent on concocting scams or carrying on fraud.

Wheat, Andrew. "System Failure: Deregulation, Political Corruption, Corporate Fraud and the Enron Debacle." Multinational Monitor (January 2002): pp. 34-44.
Notes: (Available full text on Infotrac)
Abstract: Enron's colossal failure is a cautionary tale of a corporate giant that operated without meaningful checks and balances. Enron's failure followed a stunning string of failures. These included Enron's managers, who grossly misled investors; its "independent" board and the legal and accounting professions, which signed off on bogus transactions; investors, stock analysis and credit rating agencies, which bought or promoted what they didn't understand; and government officials and regulators, who were too busy deregulating to check this corporate abuse.

Young, Michael R. [ed.] Accounting Irregularities and Financial Fraud. San Diego, CA: Harcourt, 2000. Call Number: HF 5686.C7A3194 2000
Abstract: This book gets to the bottom of 'accounting irregularities' --- in other words, financial fraud. It talks about the corporate environment that causes it, how it spreads, the kind of crisis it can create for a company, and the best ways to deal with them. All of this is described clearly and vividly, from the cumulative experience of knowledgeable professionals, making this the first authentic ' how to' book on dealing with, and preventing fraudulent financial reporting.

Zwick, Steve. "Navigating the Perils of Trading Overseas." Futures (May 2002): pp. 74-77. Notes: (Available full text on Wilsonweb)
Abstract: The Internet has made it easier for midnight traders to click into markets around the globe, but it takes worldwide regulatory cooperation to prevent unscrupulous elements from derailing the whole global process.