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PODCAST

Forensic Accounting

Dr Neale G O’Connor

Unlock the intersections of today’s most dynamic business fields with Dr Neale G. O’Connor, FCPA—a leading A/Professor in forensic accounting and sustainability. With a career spanning over 20 years in Hong Kong, Dr O’Connor is renowned for his ground-breaking research on the modernization of Chinese firms, performance measurement, and operational risk in Asia. As a sought-after speaker and advisor for international businesses, his projects include the transformative "China 1000" operational risk

business management

All Episodes

18:02

M18 - Cross-Border E-commerce Supplier Fraud and...

Forensic Accounting ·

2025/10/22

The sources provide an overview of a study focusing on supplier financial fraud and strategic opportunism within cross-border e-commerce, particularly concerning smaller international buyers. This research, likely from Monash Business, examines proprietary data of over 1000 complaints from a non-profit website, SupplierBlacklist.com, to predict the likelihood of financial fraud versus other issues like poor quality or delivery problems, termed myopic opportunism. The core objective is to analyze

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13:54

M17 - E-Commerce Fraud Examination and Prevention

Forensic Accounting ·

2025/10/22

The sources provide an extensive overview of fraud in e-commerce, focusing on its nature, prevention, and detection as part of a forensic accounting curriculum. They categorize various types of e-commerce fraud, including chargeback fraud, return fraud, payment fraud, identity theft, and supplier fraud, often illustrating them with specific case examples and estimated losses in Australia. The material also addresses the unique fraud risks presented by the e-business environment, emphasizing the

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15:43

M15 - E-Commerce Fraud

Forensic Accounting ·

2025/10/05

The sources provide an extensive overview of consumer fraud, scams, and identity theft, primarily focusing on the Australian context. They begin by setting learning objectives related to defining consumer fraud, understanding identity theft, and classifying various scam types. The documents distinguish between consumer fraud, consumer scams, and investment scams by detailing their differing regulatory frameworks, investigation techniques, and victim support strategies. A significant portion is

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16:54

M14 - Occupational Fraud

Forensic Accounting ·

2025/10/05

This academic source provides an overview of Forensic Accounting principles, with a specific focus on Fraud Against Organizations. The chapter materials define and categorize various forms of occupational fraud, including asset misappropriation, corruption, and financial statement fraud. Key concepts detailed include how assets are stolen through skimming, larceny, and various types of fraudulent disbursements like billing and payroll schemes. Additionally, the text explains different corruption

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19:08

M13 - Liability Fraud

Forensic Accounting ·

2025/10/05

The provided text, originating from a forensic accounting chapter, offers a detailed examination of three major categories of financial statement fraud: Liability Fraud, Asset Fraud, and Inadequate Disclosure Fraud. The material presents learning objectives for identifying, discussing, and explaining fraudulent schemes like the understatement of liabilities and the overstatement of assets. Crucially, the text includes extensive lists and tables detailing numerous historical cases, such as Enron and

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17:13

Week 6 Exercises - Following the Money

Forensic Accounting ·

2025/09/09

These sources provide a comprehensive overview of conversion investigation methods in forensic accounting, particularly focusing on detecting unknown income and potential fraud. They include practical short cases with detailed financial data, demonstrating how to perform net worth calculations to identify discrepancies between known income and expenses. The materials also explore the rationale and value of net worth analyses, discuss the use of internet databases and "trashing" for evidence

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18:41

M12 - Revenue - Inventory FS Frauds

Forensic Accounting ·

2025/09/01

This source, an excerpt from a forensic accounting textbook chapter, focuses on revenue and inventory-related financial statement frauds. It outlines learning objectives for identifying fraud schemes, searching for symptoms, and understanding follow-up procedures. The text distinguishes between the roles of auditors and fraud investigators, highlighting the latter's reactive and investigative function. A significant portion of the material details common revenue fraud schemes, such as fictitious or

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16:15

M11 - Financial Statement Fraud

Forensic Accounting ·

2025/09/01

This source provides an overview of financial statement fraud, exploring its nature, motivations, and methods of concealment. It details historical fraud cases from pre-2000 to 2022, highlighting the significant financial losses and the subsequent penalties and regulatory changes. The text also identifies factors contributing to a "perfect fraud storm" and outlines critical questions for detecting financial statement fraud by examining relationships and operating results. Finally, it addresses

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20:48

M10 - Inquiry Methods and Fraud Reports

Forensic Accounting ·

2025/09/01

This academic chapter, "Inquiry Methods and Fraud Reports," focuses on investigating fraud, particularly through interviewing techniques. It outlines the various ways organizations combat fraud, including prevention, detection, investigation, and legal action. The text details the interviewing process, from planning and communication elements to mechanics like introductory, informational, assessment, and admission-seeking questions. Additionally, it touches upon honesty testing methods beyond

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17:18

Week 5 - Investigating Fraud - Thefts Acts and...

Forensic Accounting ·

2025/08/24

This week we provide a summary of the main exercises surrounding the investigation of fraud.

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17:34

Conversion Investigation Methods

Forensic Accounting ·

2025/08/22

This chapter from "Forensic Accounting" by Dr. Neale O'Connor, drawing from the "Fraud Examination" textbook, focuses on conversion investigation methods used in fighting fraud. The material explains the importance of tracing how perpetrators spend stolen funds and outlines various sources of information for conversion searches, including government, private, and online records. A key method detailed is the net worth method, which uses a formula involving assets, liabilities, and living expenses

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13:34

M8 - Investigating Concealment

Forensic Accounting ·

2025/08/22

This chapter, "Investigating Concealment," from a forensic accounting course by Dr. Neale O'Connor, focuses on the methods used to uncover fraud after a theft has occurred, specifically when perpetrators attempt to hide their actions. It emphasizes the critical role of documentary and electronic evidence in fraud investigations, noting that sophisticated fraud often leaves a paper or digital trail. The material covers various techniques for obtaining documentary evidence, including computer-based

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20:47

M7 - Investigating Theft Acts

Forensic Accounting ·

2025/08/22

This source, "Chap_07 - Investigating Theft Acts," focuses on fraud examination, specifically theft investigation methods. It outlines how organizations combat fraud through prevention, detection, investigation, and legal action. Key investigative techniques are discussed, including surveillance, invigilation, physical evidence, and electronic evidence gathering, with particular attention given to developing vulnerability charts to coordinate efforts. The text also includes a comprehensive table

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15:19

M6 - Data Driven Fraud Detection

Forensic Accounting ·

2025/08/09

This source, "Chap_06 - Data-Driven Fraud Detection.pdf", serves as a chapter from a forensic accounting text, likely titled "Forensic Accounting" with Dr. Neale O’Connor. It focuses specifically on data-driven fraud detection, contrasting errors with intentional fraud and highlighting the limitations of audit sampling for fraud. The document outlines a six-step data analysis process for proactive fraud detection, beginning with understanding the business and culminating in symptom investigation. It

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14:08

M5 - Recognising the symptoms of fraud

Forensic Accounting ·

2025/08/09

This educational material, likely from a forensic accounting course, focuses on recognizing the symptoms of fraud. It outlines the different methods organizations use to combat fraud, including prevention, detection, investigation, and legal action. The text details various "red flags" or indicators of fraud, such as accounting anomalies, unusual analytical relationships, weaknesses in internal controls, extravagant lifestyle changes, and unusual behaviors. Several case studies illustrate how these

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13:12

M4 - Preventing Fraud in Organizations

Forensic Accounting ·

2025/08/09

This educational material, likely from a forensic accounting course, focuses on preventing fraud within organizations. It outlines key learning objectives such as fostering honesty, eliminating opportunities, and implementing proactive auditing. The document emphasizes that most individuals are capable of dishonesty and provides strategies for mitigation, including robust hiring policies, cultivating a positive work environment, and implementing employee assistance programs. Furthermore, it

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12:24

M3 - Fighting Fraud

Forensic Accounting ·

2025/08/04

This chapter, "Fighting Fraud: An Overview," from a forensic accounting textbook authored by Albrecht/Albrecht/Albrecht/Zimbelman, offers a comprehensive examination of how organizations combat fraud. It outlines a four-pronged approach: fraud prevention, detection, investigation, and legal action.

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14:47

M2 - Why People Commit Fraud?

Forensic Accounting ·

2025/08/04

Chapter 2, "Why People Commit Fraud," detailing learning objectives that include identifying types of perpetrators, understanding the fraud triangle's components (pressure, opportunity, rationalization), and exploring the fraud scale.

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13:19

M1 - The Nature and Scope of Fraud

Forensic Accounting ·

2025/08/04

This forensic accounting text examines fraud’s definition, impact, and major types, including asset misappropriation and financial statement fraud. It distinguishes criminal vs. civil fraud laws, covers legal consequences, and outlines key skills and career paths in fraud prevention and detection.

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19 results

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