• May/June 2024 | Vol. 39 | No. 3

Featured Articles

  • The perilous job of telling the truth

    In 2022, investigative journalist Jeff German had just begun picking at the threads of a story about a Ponzi scheme, but he was murdered before he got the chance to write it. Reporter Lizzie Johnson took up his mantle and finished the story for him. Fraud Magazine recounts Johnson’s and German’s investigation, and talks to Johnson about honoring German’s legacy and the perils that journalists can face on the job.

    Deconstructing academic fraud

    Academic fraud is larger and more complex than some might think, and it takes many forms. Prestigious professors and researchers are routinely investigated for falsifying and fabricating data. Here the authors examine why this happens and how best to detect and prevent this kind of wrongdoing.

    Stand by for guidance

    The failure to prevent fraud offense, a key provision of the U.K.’s 2023 Economic Crime and Corporate Transparency Act, is expected to go into force later this year or 2025. In this article, anti-fraud professionals assess the new law and consider what organizations might do to prepare as they await government guidance on “reasonable procedures” rules to prevent fraud.

    SEC’s increasing scrutiny trend bodes well for anti-fraud professionals

    The U.S. Securities and Exchange Commission, like so many agencies, has weathered COVID-19 and budget restraints. But the authors’ research has shown that the SEC chairman is staunchly serious about increasing enforcement activities and reforming capital markets, which is good news for anti-fraud professionals.

    Fighting internal fraud with anonymous whistleblower hotlines

    As the ACFE’s Occupational Fraud 2024: A Report to the Nations shows, tips from employees are the most common method of fraud detection in organizations. Here, the author discusses how organizations can best implement anonymous fraud reporting hotlines that encourage people to report wrongdoing and help them detect frauds faster and recover more losses.

Columns & Departments