Fraud Investigation, Deep-Dives & Due Diligence

Jesper Sørensen ()

Chapter Chapter 17 in Shorting Fraud, 2025, pp 169-175 from Springer

Abstract: Abstract This chapter focuses on the practical aspects of conducting deep-dive investigations into corporate fraud. Drawing on the author's experience in fraud cases, the chapter emphasizes the need for a multi-faceted approach. It introduces the concept of triangulation, highlighting the importance of using diverse data sources, investigators, theoretical perspectives, and methodologies to uncover fraudulent activities. The chapter also stresses the significance of primary research and direct access to raw data. The chapter outlines a dynamic framework for deep-dive investigations, encompassing content analysis (gathering information), contextual analysis (connecting the dots), and the often non-linear investigation process. It concludes by emphasizing the real-world interplay between these aspects in uncovering corporate fraud.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-81834-9_17

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DOI: 10.1007/978-3-031-81834-9_17

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