Enhancing fraud prevention and detection by profiling fraud offenders.
OBJECTIVE
The paper first focuses on the crime of fraud and then on approaches to profiling offenders before examining closely studies of fraud offenders and their motivation.


METHODS
Drawing on the existing empirical literature, a profile of the serious fraud offender is presented and critiqued together with a taxonomy of such offenders comprising 12 types.


CONCLUSIONS
The implications of the findings for fraud detection and prevention are discussed.
Kapardis
Andreas
A
Social and Political Sciences Department, University of Cyprus, Cyprus. kapardis@ucy.ac.cy
Krambia-Kapardis
Maria
M
D003415:Crime / Q000517:prevention & control* / Q000523:psychology*; D003418:Criminology / Q000379:methods*; D005607:Fraud / Q000517:prevention & control*; D006801:Humans; D011795:Surveys and Questionnaires