... fraud loss) related to gender included in the ACFE Reports to the Nations suggests that male perpetrators cause significantly more losses than female perpetrators. Using a lens of opportunity, social comparison, and social identity, as opposed to the gendered theory of crime, we explore the impact...

...Ronald J. Daigle; David C. Hayes; Dwayne N. McSwain ABSTRACT Students learn about the many different aspects of occupational fraud by reading the Association of Certified Fraud Examiners (ACFE) Report to the Nations on Occupational Fraud and Abuse (Report) and applying what...

... Conference for their helpful feedback. Editor's note: Accepted by Charles D. Bailey. November 2016 June 2017 2017 fraud collusive fraudster co-offending ACFE report to the nations The AICPA's (2005) Management Override of Internal Controls: The Achilles' Heel...