Principles of Fraud Examination
Library Subject Guides and Business Portal
International Business and Economics
"Library Subject Guides" provide research tips and information about major print and free and fee-based online resources. For example, the accounting guide lists major tools for finding material such as tax law, journal articles, accounting standards, and trends and techniques. The criminology guide also lists major tools for finding journal articles in criminology and in addition includes tools for finding crime statistics and state and federal statutes, regulations, and court cases. The International Business guide leads to documents on topics such as doing business in other countries and to important organizations such as the International Monetary Fund, which publishes reports on international fraud and many other subjects.
Rod Library Business Portal
Provides links to major business search tools arranged by the categories of Companies, Industries & Markets, and and Business Functions/Other Subjects. A link to the Business Portal is also listed under Current Students/Educational Resources on CBA home page.
Keeping Up With Current Events
Many newspapers and magazines provide free access to some recent articles from their own websites. Rod Library subscriptions provide the full text of virtually all articles from many such publications, often going back more than 20 years. The following provide links to the sources from a Rod Library database (ProQuest ABI/INFORM) as well as the publisher website. If accessing a Rod Library-licensed database from off campus, you will be prompted to enter your UNI CatID.
Wall Street Journal (full text of articles from 1984 to present)
Wall Street Journal (full text of some recent articles from WSJ's own website)
LexisNexis Academic (full text of numerous newspapers, magazines, wire services)
Fortune (full text of articles from 1992 to present; see Search within this publication on right side)
Fortune (full text of some recent articles from Fortune's own website)
These two sources provide more international coverage:
Financial Times (full text of articles from 1996 to present)
Financial Times (full text of some articles from FT's own website; World tab includes articles by region)
The Economist (full text of articles from 1992 to present)
The Economist (full text of some articles from Economist's own website)
Transparency International - The Global Coalition Against Corruption
This is an international organization with "more than 90 locally established national chapters." It aims to end corruption and places priority on areas such as corruption in public contracting, politics, and the private sector. It provides news, world region pages, policy papers and research, tools such as preventing corruption on construction projects, and a variety of publications, arranged by Country and Focus Areas.
Crime Statistics, Investigations, and Other Law Enforcement Resources
State and federal government agencies such as the Federal Bureau of Investigation gather and report crime statistics. Here are examples of such reports. Some associations, such as the Association of Certified Fraud Examiners, identify and analyze fraud cases. Their 2010 Report to the Nations on Occupational Fraud & Abuse (and earlier editions) analyzes occupational fraud cases in 106 nations and addresses prevention and detection.
Indexes statistics from various federal government agencies.
Bureau of Justice Statistics
Provides statistics on crime types (cybercrime and identify theft, for example), law enforcement work such as forensic investigation, and related matters.
Financial Crimes Report to the Public (FBI)
Provides overview of the various types of financial crimes and the number of cases investigated over time.
Uniform Crime Reports (FBI)
See Crime in the United States and National Incident-Based Reporting System sections.
White-Collar Crime (FBI) ("Lying, cheating, and stealing")
FBI overview page on the bureau's white collar crime investigation activities. White collar crime page lists major programs and interesting cases such as Bankruptcy Fraud, Healthcare Fraud, and Mortgage Fraud.
Criminology Reference Source Examples
Each major discipline is covered by specialized dictionaries, encyclopedias, directories, and handbooks. Subject encyclopedia articles provide short overviews of specific topics in a field and list additional references and so are a good place to start. The criminology user guide mentioned above lists additional such resources. Some of these sources are online and some are in print. Here are a few examples.
Encyclopedia of Criminology
UNI Ref HV6017 .E5295 2005
Encyclopedia of White Collar & Corporate Crime
HV6768 .E63 2005 and online
Gale Virtual Reference Library
This online database includes the full text of several dozen dictionaries and encyclopedia in areas such as business, law, social sciences. Like the other sources in this section, this is a convenient place to get short overviews of topics such as Ponzi schemes, earnings management, and accounting fraud.
Book-Length Studies of White Collar Crime, Forensic Accounting, and Fraud Investigation
Use the UNISTAR library catalog Keyword and Subject indexes to identify book-length studies on topics such as fraud investigation, forensic accounting, and white collar crime. Most Rod Library books are in print but some are in electronic format through distributors such as ebrary. The following are examples of relevant subject headings.
corporations corrupt practices
misleading financial statements
white collar crime investigation
white collar crimes
Examples of recent specific books (in print at Rod Library or electronic; click links for more details)
Finding Journal Articles and Government Publications
The following databases can be accessed from the Rod Library home page; look under the Databases A-Z heading in the middle of the page. Most of them can also be accessed from the Rod Library Business Portal.
In some cases, the databases themselves include the full text of the articles. In other cases, you'll need to follow the yellow "Find It!" links to determine if the full text is available in another Rod Library database or in paper at the library building. In some cases, the full text of the article may be available for no charge in an author or institutional repository and be findable via a Google or Google Scholar search.
*Panther Prowler is a Rod Library tool that makes it possible to search several databases simultaneously. Click headings such as Accounting or Criminology to see a list of databases in these areas and then search them as a group.
*Accounting & Tax Index UNI Index/Abstract HF5601 .A187 (print source located behind reference desk on main floor)
*Business Source Elite
The Advanced Search mode in databases like ABI/INFORM can be used to structure detailed searches on topics such as fraud in BRIC (Brazil, Russia, India, China) countries:
fraud or ponzi or [other specific types of fraud] in Citation and Abstract fields
Brazil or China or India or Russia in Location fields
*Criminal Justice Abstracts
*Criminal Justice Periodicals
National Criminal Justice Reference Service (U.S. Dept. of Justice)
*New York Times 1851-2007 - includes the full text of the New York Times back to 1851.
*Wall Street Journal - ABI/INFORM includes the full text of the Wall Street Journal back to 1984. This is one way to track developments over time in important fraud cases such as Bernard Madoff.
Local newspapers: Des Moines Register, Waterloo Courier, Omaha World Herald, etc.
Some cases are not nationally significant and may be covered only in the newspaper for the city where the crime occurred. Local newspapers' own web sites may archive some articles. The Rod Library subscribes to newspaper databases that may cover particular newspapers (LexisNexis Academic, for example.)
Association of Certified Fraud Examiners Fraud Resource (not listed on Rod Library A-Z database page)
This is an example of a professional association that makes available some publications for no charge while others are available only to paying members of the association. Sometimes such articles are available in databases licensed by Rod Library. You can browse by Topics or Type of publication, as well as a set of free articles.
State and Federal Statutes, Regulations, Court Cases; Auditor Reports; and Other Investigations
The following databases can be used to find laws of various types. Both are listed under the Databases A-Z heading in the middle of the Rod Library home page. See also the Criminology user guide for more details on tools for finding laws. See the Accounting Library User's Guide for links to databases that focus on tax law.
Investigation of Failure of the SEC To Uncover Bernard Madoff's Ponzi Scheme
-Executive Summary of the SEC Inspector General's Report on Madoff Fraud
United States V. Russell Wasendorf, Sr.
-United States Attorney's Office Northern District of Iowa.
-Case information such as timeline, indictment, order, information, and plea agreement.
Rod Library BizBlog - chat/IM, email question to Stan Lyle
Ask Us! at Rod Library - contact Rod Library reference desk via IM, text message, email, in person, etc.
*Rod Library subscription databases. Off-campus access requires entry of last name and UNI ID number.
Retrieve this page by typing the following URL or entering the word fraud in the "Search this site box" on the Rod Library home page: