Research Handbook on Fraud and Society

Edited by Russell G. Smith, Professor, Flinders University, Australia

• ContentsForeword xviiPART I INTRODUCTION1 Research on fraud and society: an introduction 2Russell G. SmithPART II RESEARCH PERSPECTIVES ON FRAUD AND SOCIETY2 My life in fraud and associated crimes 28Michael Levi3 Learning from the past: reflections on fraud in the 21st century 45Henry N. Pontell and Christopher Contreras4 The future of fraud and economic crime in the information age 58David S. WallPART III THE CONTEXT OF FRAUD AND SOCIETY5 Peak scandal: an analysis of financial crime in the United Kingdom, 1827–2015 81Steven Toms6 Navigating corruption and fraud in Victoria and Australia: a historical perspective informing current regulatory frameworks 96Samantha Perussich7 It’s a fraudster’s world: consumer fraud across fifteen countries 115Richard Hyde and John Asthana GibsonPART IV UNDERSTANDING FRAUD OFFENDING8 ‘Descending the ladder’: the fraud triangle and explanations of offending 131Mark Button and Peter Tickner9 Embezzlement through a forensic psychology lens 150David Curnow10 She who deceives: comparing women and men who commit occupational fraud 168Janice E. Goldstraw-White11 Co-offending in white-collar crime: social learning theory and the coming together of Plutus Payroll fraud 185Paul Andon and Clinton FreePART V CURRENT CRIMINOGENIC FRAUD ENVIRONMENTS12 Fraud in academic research 218Ian Freckelton AO KC13 Fraud and organised crime in Europe 240Ernesto U. Savona14 Artificial intelligence and the organisation and control of fraud 266Diana Bociga and Nicholas LordPART VI UNDERSTANDING FRAUD VICTIMOLOGY15 Profiling cyber scam victims: why it is important and what we know so far 284Monica Whitty16 Supporting victims of fraud 301Cooper A. Maher and Cassandra CrossPART VII INVESTIGATION AND ENFORCEMENT OF FRAUD OFFENDING17 The challenges facing media investigation of transnational fraud 320Michael Ricks18 Policing fraud in the automated state 340Scarlet Wilcock19 Fraud pays: but should it also have a price? 360Arie Freiberg AMPART VIII PREVENTING AND CONTROLLING FRAUD20 International approaches to economic crime 378Jonathan Clough21 The fraud advisory panel and the counter-fraud community 394David Bacon, Arun Chauhan and Matthew Field22 The role of auditors, accountants and forensic accountants in fraud control 407Albert van Zyl

‘An expansive review of all aspects of fraud, examining its types, causes, victims, investigation, and prevention. With chapters by many experienced authors from around the world, the book examines fraud internationally. Important discussion of how fraud emerged from larceny-by-trick into the digital age, becoming the primary form of theft globally.’