Associate Announcement: Managerial fraud

Most frauds perpetrated by senior managers take longer to uncover than those by other occupational groups and they steal more. The Red Flag approach is insufficient.

Most frauds perpetrated by senior managers take longer to uncover than those by other occupational groups and they steal more. This is a serious problem world-wide. The Red Flag approach used by auditors to prevent and uncover fraud does not catch managerial fraudsters quickly or very often.

Dr Terry Sheridan reports the findings of her study of fraudulent executives. Her work illuminates the particular methods fraudsters employ to appear more authentic than the average person and reveals two types of executive fraudster with very different behaviours.

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