Abagnale, Frank W. The Art of the Steal. New York: Broadway, 2001.
Call Number: HV 6695.A23 2001
Abstract: The Art of the Steal provides eye-opening stories of true scams, from forgery, counterfeiting of money, documents, and products, and Internet, credit card, securities, and bank fraud to embezzlement, computer hacking, and more, with tips on how they can be prevented. This book is the ultimate defense against even the craftiest crooks.

Allen, George B. The Fraud Identification Handbook: Fraud Avoidance Through Knowledge. Highlands Ranch, CO: PP Preventive Press, 1999.
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. 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 that need a quick reference to the universe of fraudulent schemes.

Avey, Ted, et al. The CPA's Handbook of Fraud and Commercial Crime Prevention. New York: American Institute of Certified Public Accountants, Inc., 2000.
Call Number: HF 5668.25.A96 2000
Abstract: Provides CPAs with practical information, checklists, and examples to help identify and respond to fraud in the workplace. This book addresses not only the "whys" or reasons that fraud exists, but also the "hows" or the methods by which fraud takes place. It provides invaluable guidance and tools for preventing fraud from ever occurring in the first place.

Gibeaut, John. "Fear and Loathing in Corporate America." ABA Journal (January 2003): pp. 50- 55.
Abstract: Big business's public scandals have led to skeptical juries, new laws, and in- house lawyers working to tighten compliance and reform. Compliance planning, always a staple of corporate law practice, has taken on renewed importance.

Hayton, Reg F. "Why Are Companies Losing the Fraud Fight." Security Management (September 1999): pp. 224-26.
Abstract: Many corporations lack an enterprise wide antifraud strategy and have no single person or team charged with overseeing countermeasures that could detect insider schemes. In the fight against fraud, one of the most important steps a corporation can take is to have a policy defining the corporate attitude to fraud and crime in the company. To ensure that they can contribute to the development of fraud countermeasures, security practitioners must familiarize themselves with all aspects of the company's business, including accounting issues and corporate audit reports, so that they can use these documents to collect data for their antifraud or asset loss reduction initiatives.

Joyce, Brian P. "E-Diligence: Money Laundering Risks in the Electronic Arena." Journal of Money Laundering Control (Autumn 2001): pp. 146-49.
Call Number: pp: 146-149
Notes: (Available full text on Proquest (Criminal Justice Periodicals Index)
Abstract: The advent and increasing application of electronic commercial transactions, e-banking, new payment technologies and digital currencies poses a threat to traditional due diligence systems in the international campaign against money laundering. As the electronic infrastructures of global commercial transactions and Internet financial services incubate, compliance dilemmas continue to evolve.

Kahn, Faith S. "Bombing Markets, Subverting the Rule of Law: Enron, Financial Fraud, and September 11, 2001." Tulane Law Review (June 2002): pp. 1579-639.
Notes: (Available full text on Westlaw)
Abstract: Both Al Qaeda's attacks and Enron's collapse were the tragic products of antidemocratic extremism-Islamic fundamentalism in the former case and "market fundamentalism" in the latter. The U.S. government has responded to the threat posed by Islamic extremists with military response and increased attention to heightened physical security. The corporate financial accounting and white-collar crime scandals erupting onto the national landscape, seemingly continuously, in the spring and summer of 2002, have revealed a different but similarly virulent threat posed by disdain for democratic government, liberal values, and the rule of law. These are the values that American soldiers are fighting for in foreign lands, and the values that are being tested in the many public and private sector "corporate responsibility" initiatives being adopted and explored post-Enron.

Kolm, David. Victims of Fraud: Beyond Financial Loss. Washington, DC: U.S. Department of Justice, Office for Victims of Crime, 1998.
Call Number: A-V HV 6695.V56 1998
Notes: VHS, color, 21 min.
Abstract: Outlines the broad range of fraud victims' needs and losses to increase awareness for victim advocates and criminal justice system personnel.

Naylor, R. T. "License to Loot? A Critique of the Follow-the-Money Methods in Crime Control Policy." Social Justice (Fall 2001): pp. 121-52.
Abstract: Over the last 15 years, there has been a quiet revolution in the theory and practice of law enforcement. Instead of simply closing rackets that generate illegal income, the central objective has become to attack the flow of criminal profits after they have been earned. The justification is that taking away assets accumulated by criminals simultaneously removes the motive (profit) and the means (operating capital) to commit further crimes.

Passas, Nikos and Richard B. Groskin. "Overseeing and Overlooking: The US Federal Authorities' Response to Money Laundering and Other Misconduct at BCCI." Crime, Law & Social Change (March 2001): pp. 141-75.
Abstract: Examines evidence from the case of the Bank of Credit and Commerce International (BCCI) affair, one of the largest international financial frauds in history, to illustrate the effects of a crime-facilitative environment in the international banking community. The authors argue that the official response to BCCI-related law violations was hampered by (1) A fragmented and compartmentalized approach to regulation and law enforcement; (2) conflicting political and policy objectives among different government agencies; (3) the ability of corporations to buy influence and affect official controls; (4) legal restraints undermining the ability to control transnational offenders. None of these problems has been effectively addressed in the aftermath of the scandal. The chances that such affairs will happen again are therefore quite high.

Rosoff, Stephen M., et al. Profit Without Honor. Upper Saddle River, NJ: Prentice Hall, 1998.
Call Number: HV 6769.R667 1998
Abstract: Surveys the forms, causes, and consequences of white-collar crime: how these schemes work, who perpetrates them and how they are tied to the environments in which they occur. It also demonstrates the degree to which white-collar crime has become ingrained in our institutions and culture.

Sauer, Richard C. "Financial Statement Fraud: The Boundaries of Liability Under the Federal Securities Laws." Business Lawyer (May 2002): pp. 955-97.
Notes: (Available full text on Infotrac)
Abstract: This article describes techniques used to misrepresent the financial performance of public companies. In addition, it considers the present reach of the securities laws in remedying instances of financial misstatement.
Sidener, Steven O. "Partners in Crime." Trial (April 2003): pp. 27-31.
Abstract: Enron and WorldCom couldn't have happened without the help of accountants, bankers and lawyers. After a decade of lax regulation and laissez-faire court decisions, these secondary actors are facing harsher scrutiny.

Slotter, Keith. "Investigative Assets: The CPA's Role in Detecting and Preventing Fraud." FBI Law Enforcement Bulletin (July 1999): pp. 1-6.
Abstract: CPA firms and law enforcement agencies can develop a liaison to detect and prevent financial crimes. The CPA's role in detecting and preventing financial fraud is discussed.

Stephens, Cliff and Tom Crook. "Pulling the Plug on Identity Theft and Other Financial Fraud." Card News (October 2, 2002).
Notes: (Available full text on Infotrac)
Abstract: Banks have always exerted considerable effort in stemming check fraud and kiting schemes; after all, such activities can cost a bank millions of dollars. Today, money laundering is getting equal attention. New federal regulations intended to curb terrorist activities include anti-money laundering guidelines for banks, and considerable liabilities for those whose anti-money laundering efforts are deemed insufficient.

Stone, Ronald S., et al. "Fraud Squad." Association Management (September 2003): pp. 58-64.
Notes: (Available full text on Wilsonweb)
Abstract: The possibility of fraud exists in every association. By taking deliberate, preventive measures, you can greatly reduce the likelihood of financial mismanagement and fraud striking your organization.

Subcommittee on General Oversight and Investigations, Committee on Banking and Financial Services House of Representatives. Money Laundering Regulatory Oversight of Offshore Banking Activities. Washington, DC: U.S. General Accounting Office, 1998.
Call Number: GA 1.13:GGD-98-154
Abstract: Although banking regulators believe that offshore private banking activities are generally used for legitimate reasons, there is some concern that they may also serve to camouflage money laundering and other illegal acts.

Swann, James. "Pulling the Plug Money Laundering: Tactics and Technology to Deal With Recent Changes." Community Banker (September 2003): pp. 48-53.
Notes: (Available full text on Infotrac)
Abstract: With today's increased focus on terrorism, bankers' battles against international money laundering have taken on a new level of importance. As banks face a barrage of new regulations, there's a lot at stake. The reputation of banks can be seriously hurt by money laundering. Institutions also can incur large penalties if their compliance programs are not up to snuff. In response to these added pressures, banks and vendors have developed new products and strategies to help pull the plug on money laundering's machinations.

U.S. Department of the Treasury. "Financial Crimes Enforcement Network." [http://www.fincen.gov/].
Abstract: Supports domestic and international anti-money laundering efforts and fosters interagency and global cooperation through information collection, analysis and sharing, and technological assistance.

Weisman, Stewart L. Need and Greed: The Story of the Largest Ponzi Scheme in American History. Syracuse, NY: Syracuse University Press, 1999.
Call Number: HV 6769.W45 1999
Abstract: A journalistic account, based on witnesses' accounts, government documents, financial statements, and court records, describes white-collar investment fraud in Syracuse, NY during the 1990s. Thousands of investors, business creditors and financial institutions in the U.S. lost a billion dollars through a Ponzi scheme perpetrated by Bennett Funding, an obscure family-owned company.

Wells, Joseph T. "Money Laundering: Ring Around the White Collar." Journal of Accountancy (June 2003): pp. 49-51.
Notes: (Available full text on Wilsonweb)
Abstract: In this article CPAs will learn the basics of money laundering, what it is, how it is accomplished, ways to detect it and how thieves hide money.

________. Occupational Fraud and Abuse. Austin, TX: Obsidian, 1997.
Call Number: HV 6695.W45 1997
Abstract: Occupational Fraud and Abuse will help the readers better understand the various ways fraud and occupational abuse occur, thus helping them identify exposures to loss, and appropriate prevention, detection and investigation approaches.

Wells, Joseph T. ""Why Ask?" You Ask." Journal of Accountancy (September 2001): pp. 88-93.
Notes: (Available full text on Infotrac)
Abstract: A vital part of discovering fraud concerns the auditor's ability to ask questions and the implications of not asking them. Since most auditors have had no formal interview training, this article focuses on the basics: how to approach the fraud issue with your client and the types of questions to ask.

Williams, Frederick and Frank Whitney. Federal Money Laundering: Crimes and Forfeitures. Charlottesville, VA: Lexis Law, 1999.
Call Number: KF 1030.R3W54 1999
Abstract: An in-depth analysis of issues involving money laundering crimes and forfeitures, with a discussion on how the courts have addressed the issues.

Young, Michael R. Accounting Irregularities and Financial Fraud: A Corporate Governance Guide. New York: Aspen Law & Business, 2002.
Call Number: HF 5686.C7A3194 2002
Abstract: Provides a step-by-step guide to the crisis enveloping a company in the wake of fraudulent financial reporting, and how to prevent it from happening in the first place.