This paper will examine the results from a study of newspaper articles covering indictments of employee-related fraud or embezzlement. The scope of the study will include researching over 300 US-based periodicals for news articles mentioning occupational fraud indictments during the past 5 years (2012 to present).

Unlike similar studies conducted by the Association of Certified Fraud Examiners (ACFE) or the “Big Four†independent accounting firms, which report results of fraud cases uncovered by members of those organizations, this study will focus on unbiased news reports as published in the Nation’s periodicals.

The study will attempt to understand the profile of the typical employee fraudster: male or female; employee role within the organization; length of time at current employer; timespan of the fraudulent activity; amount embezzled; lone wolf or collusion; geographic location; employer business sector; employer category (non-profit, sole proprietor, corporation); employer size; etc.