MORGANTOWN, W.Va. — When the U.S. Government Accountability Office wanted to talk about topics related to why people commit fraud and fraud in government, it turned to the business school that is a national model for forensic accounting and fraud examination — the John Chambers College of Business and Economics at West Virginia University.
The GAO, known as the investigative and auditing arm of Congress, asked that Drs. Richard
Rileyand Scott Fleming present to the organization in Washington, D.C.,
on April 10. The presentation by the two Chambers College faculty will include
issues such as the fraud triangle: what drives people to commit fraud, why do they
seize the opportunity to commit fraud and how do they rationalize the commission
of the act. The Chambers College has completed a significant amount of research
on the subject, resulting in industry and academic publications such as those recently
appearing in the highly held
CPA Journal and
Fraud Magazine.