Unlock the intersections of today’s most dynamic business fields with Dr Neale G. O’Connor, FCPA—a leading A/Professor in forensic accounting and sustainability. With a career spanning over 20 years in Hong Kong, Dr O’Connor is renowned for his ground-breaking research on the modernization of Chinese firms, performance measurement, and operational risk in Asia. As a sought-after speaker and advisor for international businesses, his projects include the transformative 'China 1000' operational risk survey, major reports with PBEC and KPMG on global sourcing shifts and Scope 3 sustainability practices, and impactful factory audits for multinational clients.
In this podcast, Dr O’Connor brings you engaging conversations and practical insights across a spectrum of key disciplines: Supply Chain Management, Sustainability, Strategic Management Accounting, Forensic Accounting, and Fintech. Whether you’re a student, professional, or lifelong learner, each episode connects expert knowledge with real-world trends, empowering you to make smarter decisions in a rapidly evolving global landscape.
M18 - Cross-Border E-commerce Supplier Fraud and Governance Mechanisms
The sources provide an overview of a study focusing on supplier financial fraud and strategic opportunism within cross-border e-commerce, particularly concerning smaller international buyers. This research examines proprietary data of over 1000 complaints from a non-profit website, SupplierBlacklist.com, to predict the likelihood of financial fraud versus other issues like poor quality or delivery problems, termed myopic opportunism.
22 Oct 2025
M17 - E-Commerce Fraud Examination and Prevention
The sources provide an extensive overview of fraud in e-commerce, focusing on its nature, prevention, and detection as part of a forensic accounting curriculum. They categorize various types of e-commerce fraud, including chargeback fraud, return fraud, payment fraud, identity theft, and supplier fraud, often illustrating them with specific case examples and estimated losses in Australia.
5 Oct 2025
M15 - E-Commerce Fraud
The sources provide an extensive overview of consumer fraud, scams, and identity theft, primarily focusing on the Australian context. They begin by setting learning objectives related to defining consumer fraud, understanding identity theft, and classifying various scam types.
5 Oct 2025
M14 - Occupational Fraud
This academic source provides an overview of Forensic Accounting principles, with a specific focus on Fraud Against Organizations. The chapter materials define and categorize various forms of occupational fraud, including asset misappropriation, corruption, and financial statement fraud.
5 Oct 2025
M13 - Liability Fraud
The provided text, originating from a forensic accounting chapter, offers a detailed examination of three major categories of financial statement fraud: Liability Fraud, Asset Fraud, and Inadequate Disclosure Fraud.
9 Sept 2025
Week 6 Exercises - Following the Money
These week 6 exercise sources provide a comprehensive overview of conversion investigation methods in forensic accounting, particularly focusing on detecting unknown income and potential fraud. They include practical short cases with detailed financial data, demonstrating how to perform net worth calculations to identify discrepancies between known income and expenses.
1 Sept 2025
M12 - Revenue - Inventory FS Frauds
This source, an excerpt from a forensic accounting textbook chapter, focuses on revenue and inventory-related financial statement frauds. It outlines learning objectives for identifying fraud schemes, searching for symptoms, and understanding follow-up procedures. The text distinguishes between t
1 Sept 2025
M11 - Financial Statement Fraud
This source provides an overview of financial statement fraud, exploring its nature, motivations, and methods of concealment. It details historical fraud cases from pre-2000 to 2022, highlighting the significant financial losses and the subsequent penalties and regulatory changes.
1 Sept 2025
M10 - Inquiry Methods and Fraud Reports
This academic chapter, ”Inquiry Methods and Fraud Reports,” focuses on investigating fraud, particularly through interviewing techniques. It outlines the various ways organizations combat fraud, including prevention, detection, investigation, and legal action.
24 Aug 2025
Week 5 - Investigating Fraud - Thefts Acts and Concealment
This week we provide a summary of the main exercises surrounding the investigation of fraud.
22 Aug 2025
M9 - Conversion Investigation Methods
This chapter from ”Forensic Accounting” by Dr. Neale O’Connor, drawing from the ”Fraud Examination” textbook, focuses on conversion investigation methods used in fighting fraud. The material explains the importance of tracing how perpetrators spend stolen funds and outlines various sources of information for conversion searches, including government, private, and online records. A key method detailed is the net worth method, which uses a formula involving assets, liabilities, and living expenses to calculate income from unknown sources, thus estimating the extent of embezzlement. Ultimately, the chapter aims to equip fraud examiners with techniques to gather evidence for interrogations and legal action.
22 Aug 2025
M8 - Investigating Concealment
This chapter, ”Investigating Concealment,” from a forensic accounting course by Dr. Neale O’Connor, focuses on the methods used to uncover fraud after a theft has occurred, specifically when perpetrators attempt to hide their actions. It emphasizes the critical role of documentary and electronic evidence in fraud investigations, noting that sophisticated fraud often leaves a paper or digital trail. The material covers various techniques for obtaining documentary evidence, including computer-based queries, traditional audits, and discovery sampling, alongside methods for handling and securing such evidence. Additionally, the text addresses the challenges of acquiring ”hard-to-get” evidence like private bank or tax records, and the expertise of document examination specialists in authenticating and analyzing disputed documents to reveal alterations or forgeries.
22 Aug 2025
M7 - Investigating Theft Acts
This source, ”Chap_07 - Investigating Theft Acts,” focuses on fraud examination, specifically theft investigation methods. It outlines how organizations combat fraud through prevention, detection, investigation, and legal action. Key investigative techniques are discussed, including surveillance, invigilation, physical evidence, and electronic evidence gathering, with particular attention given to developing vulnerability charts to coordinate efforts.
9 Aug 2025
M6 - Data Driven Fraud Detection
This source, "Chap_06 - Data-Driven Fraud Detection.pdf", serves as a chapter from a forensic accounting text, likely titled "Forensic Accounting" with Dr. Neale O’Connor. It focuses specifically on data-driven fraud detection, contrasting errors with intentional fraud and highlighting the limitations of audit sampling for fraud. The document outlines a six-step data analysis process for proactive fraud detection, beginning with understanding the business and culminating in symptom investigation. It also introduces various data analysis software (like ACL Audit Analytics and CaseWare's IDEA), methods for data access (such as Open Database Connectivity), and common data analysis techniques including digital analysis (Benford's Law), outlier investigation, stratification, fuzzy matching, and real-time analysis. Finally, it explains how to detect fraud by analyzing financial statements through comparisons, ratio analysis, and vertical/horizontal analysis.
9 Aug 2025
M5 - Recognising the symptoms of fraud
This educational material, likely from a forensic accounting course, focuses on recognizing the symptoms of fraud. It outlines the different methods organizations use to combat fraud, including prevention, detection, investigation, and legal action. The text details various "red flags" or indicators of fraud, such as accounting anomalies, unusual analytical relationships, weaknesses in internal controls, extravagant lifestyle changes, and unusual behaviors. Several case studies illustrate how these symptoms lead to fraud discovery, emphasizing the importance of recognizing subtle clues. Finally, the sources touch upon the critical role of tips and complaints, highlighting how new laws like Sarbanes-Oxley and Dodd-Frank protect whistleblowers and encourage fraud detection.
9 Aug 2025
M4 - Preventing Fraud in Organizations
This educational material, likely from a forensic accounting course, focuses on preventing fraud within organizations. It outlines key learning objectives such as fostering honesty, eliminating opportunities, and implementing proactive auditing. The document emphasizes that most individuals are capable of dishonesty and provides strategies for mitigation, including robust hiring policies, cultivating a positive work environment, and implementing employee assistance programs. Furthermore, it highlights the importance of strong internal controls (SAPID framework), discouraging collusion, establishing whistle-blowing systems, and ensuring an expectation of punishment for fraudulent activities. The text advocates for a comprehensive and proactive approach to fraud prevention, moving beyond reactive measures to minimize financial and reputational risks.
4 Aug 2025
M3 - Fighting Fraud
This chapter, ”Fighting Fraud: An Overview,” from a forensic accounting textbook authored by Albrecht/Albrecht/Albrecht/Zimbelman, offers a comprehensive examination of how organizations combat fraud. It outlines a four-pronged approach: fraud prevention, detection, investigation, and legal action.
4 Aug 2025
M2 - Why People Commit Fraud?
Chapter 2, ”Why People Commit Fraud,” detailing learning objectives that include identifying types of perpetrators, understanding the fraud triangle’s components (pressure, opportunity, rationalization), and exploring the fraud scale.
4 Aug 2025
M1 - The Nature and Scope of Fraud
We examine fraud’s definition, impact, and major types, including asset misappropriation and financial statement fraud. It distinguishes criminal vs. civil fraud laws, covers legal consequences, and outlines key skills and career paths in fraud prevention and detection.
Contact Forensic Accounting
Guest appearances
Does not typically book guests
Based on episode analysis; this does not confirm that the show is currently accepting guests.
Host of Forensic Accounting?
Claim your podcast to manage its listing and keep your show details accurate.
Pod Engine is an independent podcast discovery and analytics service and is not affiliated with or endorsed by this podcast. Artwork and show content belong to their owners. Full legal notice.
Explore this show Podcast research with Pod Engine
