Purpose – One of the key components to fraud prevention is strong internal controls. However, the greatest threat to an organization's information security is the manipulation of employees who are too often the victims of ploys and techniques used by slick con men known as social engineers....

Purpose –This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services. Design/methodology/approach – In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are...

Purpose – The purpose of this paper is to expose inefficient regulatory policies and organizational weaknesses at the Securities and Exchange Commission (SEC) that have contributed to a series of regulatory oversights that have produced some of the largest fraud schemes perpetrated on...