Research

Perceptions on the impact of data protection legislation on the successful private sector investigation of fraud	146Kb
PRCI Ltd, March 2006 This report describes a small-scale preliminary study to assess how and to what extent data protection legislation affects the conduct of private-sector investigations into private-sector fraud in the UK.
Indications of Fraud in SMEs	79.55Kb
Dr Andrew Higson, 2002 This study investigates the types of fraud threats faced by SMEs and the indicators that such frauds may be occurring. It focuses on employee and third party fraud. The findings reported in this publication are based on sixteen interviews conducted between 2000 and 2001.
Study of Published Literature on the Nature & Extent of Fraud in the Public & Private Sector	250.14Kb
Information Gathering Working Party & Professor Alan Doig, 1999 A review of published literature on the nature and extent of fraud in both the public and private sectors.
Why is Management Reticent to Report Fraud? An Exploratory Study	187.84Kb
Dr Andrew Higson, 1999 A study of senior auditors and forensic accountants which explores whether their clients are likely to report suspected fraud to an external authority and what factors contribute to the decision-making process.