Research Priorities

1. “Big data” tools and techniques for improving fraud detection education and practice, including, but not limited to:

  • Money Laundering
  • Asset Misappropriation
  • Financial Reporting Fraud (FRF)
  • Triangulating ACFE data set findings with findings from other data sets.

2. Impact of anti-fraud efforts (e.g., internal controls) on the amount, type and duration of fraud, including, but not limited to:

  • Use of ACFE data set
  • Use of SEC – AAER / Litigation Release FRF data set

3. Understanding whistle blowing behavior to prevent, deter, detect and investigate fraud, including, but not limited to:

  • Retaliation behavior
  • Factors motivating
  • Insiders (internal) vs. Outsiders (external) whistleblowers.

4. Factors impacting internal auditing’s ability to prevent, deter, detect and investigate fraud, including, but not limited to:

  • Independence and performance
  • Burn out
  • Career development
  • Resources and budget

5. Factors that affect the duration of a fraud, including, but not limited to:

  • Use of ACFE data set
  • Use of SEC – AAER / Litigation Release FRF data set

6. Mapping judgment processes involved in fraud detection or perpetrator behavior, including, but not limited to:

  • Use of physiological measures
  • Examine an individual’s physiological and/or psychometric measures of risk to correlate with and/or predict their tendency to misreport.
  • Use of multiple measurement approaches

NOTE: Multi-disciplinary teams (e.g., accountants, criminologists, programmers, psychologists, sociologists, economists, statisticians) including the incorporation of a practitioner on the research team (in an advisory or co-authorship capacity) will be given preference in IFP research awards. Such teams offer the advantage of looking at problems from multiple angles and bring multiple types of expertise to bear on a problem.