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References

From the Fraud-OSINT Wiki, the free forensic-accounting & OSINT reference

This page consolidates the sources behind the Fraud-OSINT Wiki: the seven source documents, the citations harvested from their bibliographies, and the live sources used to verify and update the material in August 2026. Individual articles carry their own inline references.

Contents

1 Source documents

  1. Crain, M., Hopwood, W., Pacini, C. & Young, G. Essentials of Forensic Accounting. AICPA, 2015.
  2. Curriculum Labs. Unmasking Fraud: The Art and Science of Forensic Accounting. 2023.
  3. BayHfoD et al. Specialized Training Course on Combating Human Trafficking, Ch. 9: Digital Forensics & Financial Investigations. EU-funded, c. 2024.
  4. Olson, J. Forensic Accounting Tools for Exploitation Investigations. Eide Bailly LLP.
  5. Daniel, C. L. "Forensic Accounting." The Corinthian 10, Art. 2, 2009.
  6. Dwiputri, N. W. "The Role of Forensic Accounting in Detecting Financial Statement Fraud." GREAT 2(4), 2025.
  7. Medina, M. "Quick guide to open-source intelligence (OSINT)." Basel Institute on Governance, Quick Guide 17, 2020. baselgovernance.org

2 Standards & official bodies

  1. FATF. "The FATF Recommendations." 2012, updated through 2025. fatf-gafi.org
  2. FinCEN. "Currency Transaction Report (CTR) FAQs." fincen.gov
  3. FinCEN. "Anti-Money Laundering Act of 2020." fincen.gov
  4. NIST. "SP 800-86: Guide to Integrating Forensic Techniques into Incident Response." csrc.nist.gov
  5. SWGDE. Scientific Working Group on Digital Evidence. swgde.org
  6. ISO/IEC 27037:2012. Guidelines for identification, collection, acquisition and preservation of digital evidence.
  7. ODNI. "How the IC Works." 2024. intelligence.gov

3 Statistics & industry reports

  1. ACFE. "Occupational Fraud 2024: A Report to the Nations." 2024. acfe.com
  2. Nasdaq Verafin. "Global Financial Crime Report" (2024 & 2026 editions). verafin.com
  3. Association for Financial Professionals. "Payments Fraud & Control Survey" (2025 & 2026). financialprofessionals.org

4 Law & evidence

  1. FinCEN. "Beneficial Ownership Information Reporting Requirement Revision." Federal Register, 14 Aug 2026. federalregister.gov
  2. Cornell LII. "Daubert standard." law.cornell.edu
  3. "Federal Rule of Evidence 702 amendments take effect (Dec 1, 2023)." DLA Piper, 2023. dlapiper.com
  4. Cornell LII. "18 U.S.C. § 1030 (CFAA)." law.cornell.edu

5 OSINT tools & guidance

  1. Maltego. "Types of Intelligence Collection Disciplines." 2024. maltego.com
  2. Basel Institute on Governance. "Basel Open Intelligence." baselgovernance.org
  3. Fortune Crypto. "Mastercard-owned CipherTrace tells clients it is shutting down key products." 13 Mar 2024. fortune.com
  4. Tool homepages: Maltego, SpiderFoot, theHarvester, Shodan, Epieos, Sherlock, TinEye, Wayback Machine, Chainalysis, Elliptic, TRM Labs.

6 Scholarship

  1. Healy, P. M. & Palepu, K. G. "The Fall of Enron." J. Economic Perspectives 17(2), 2003. DOI 10.1257/089533003765888403
  2. Gepp, A. et al. "A framework to improve variable selection in models to detect financial statement fraud." Accounting & Finance, 2024. DOI 10.1111/acfi.13192
  3. Gorenc, M. "Benford's Law as a Useful Tool to Determine Fraud in Financial Statements." Management 14(1), 2019.
  4. Houck, Kranacher, Morris, Riley, Robertson & Wells. "Forensic Accounting as an Investigative Tool." CPA Journal 76(8), 2006.
  5. Moyes, G. D. "CPAs' Perceptions of Red Flags Used in Detecting Fraud." Icfai J. Audit Practice 5(1), 2008.
  6. "Year-over-Year Developments in Financial Fraud Detection via Deep Learning: A Systematic Literature Review." arXiv:2502.00201, 2025. arxiv.org

7 Case sources

  1. Valukas, A. R. Report of the Examiner, In re Lehman Brothers Holdings Inc. US Bankruptcy Court SDNY, 2010. Yale YPFS
  2. SEC. "Litigation Release LR-18044 (HealthSouth)." sec.gov
  3. DOJ. "Samuel Bankman-Fried Sentenced to 25 Years." 2024. justice.gov
  4. DOJ. "Binance and CEO Plead Guilty to Federal Charges in $4B Resolution." 2023. justice.gov
  5. DOJ (SDNY). "Bill Hwang Sentenced to 18 Years." 2024. justice.gov
  6. Additional case sources (Enron, WorldCom, Madoff, Theranos, Wirecard, Celsius) are cited inline in Case Studies.

8 Digital forensics & standards expansion (2026-08-30)

Bibliography for the 23-article batch on forensic science standards, digital forensics, and forensic-accounting standards added August 30, 2026 (see Forensic Validity Crisis and related articles). Full source-by-source citations remain inline in each article's own References section; this list consolidates the primary sources for quick lookup. See also the harvested-citations research log for the complete dated bibliography.

  1. National Research Council. Strengthening Forensic Science in the United States: A Path Forward. National Academies Press, 2009. DOI: 10.17226/12589
  2. President's Council of Advisors on Science and Technology (PCAST). "Forensic Science in Criminal Courts." 2016. obamawhitehouse.archives.gov
  3. Daubert v. Merrell Dow Pharmaceuticals, Inc., 509 U.S. 579 (1993); General Electric Co. v. Joiner, 522 U.S. 136 (1997); Kumho Tire Co. v. Carmichael, 526 U.S. 137 (1999); Frye v. United States, 293 F. 1013 (D.C. Cir. 1923).
  4. U.S. Department of Justice, Office of the Inspector General. "A Review of the FBI's Handling of the Brandon Mayfield Case." 2006. oig.justice.gov
  5. Shelton, D. E., Barak, G. & Kim, Y. "The 'CSI Effect': Does It Really Exist?" NIJ Journal 259, 2008; Cole, S. A. & Dioso-Villa, R. "Investigating the 'CSI Effect' Effect." Stanford Law Review 61, 2009.
  6. NIST. "Organization of Scientific Area Committees (OSAC) for Forensic Science." nist.gov
  7. SWGDE, SWGDAM, SWGDOC, SWGFAST, SWGDOG, SWGWILD (Scientific Working Groups). swgde.org, swgdam.org, swgdoc.org
  8. ISO/IEC 17025:2017; ISO/IEC 27037:2012; ISO/IEC 27042:2015; ISO/IEC 27043:2015. iso.org
  9. ENFSI. "Best Practice Manual for the Forensic Examination of Digital Technology." ENFSI-BPM-FIT-01, 2016. enfsi.eu
  10. INTERPOL Digital Forensics Laboratory. "Global Guidelines for Digital Forensics Laboratories." interpol.int
  11. Maras, M-H. Computer Forensics: Cybercriminals, Laws, and Evidence. 2nd ed. Jones & Bartlett Learning, 2014. ISBN 978-1449692223.
  12. Valjarevic, A. & Venter, H. S. "A Comprehensive and Harmonized Digital Forensic Investigation Process Model." Journal of Forensic Sciences 60(6), 2015. DOI: 10.1111/1556-4029.12823.
  13. Stoykova, R. & Franke, K. "Standard Representation for Digital Forensic Processing." SADFE 2020, 46-56. IEEE. DOI: 10.1109/SADFE51007.2020.00014
  14. Unified Cyber Ontology (UCO) and CASE (Cyber-investigation Analysis Standard Expression) projects. caseontology.org, github.com/ucoProject/UCO
  15. Garfinkel, S. L. "Digital media triage with bulk data analysis and bulk_extractor." Computers & Security 32, 2013, 56-72.
  16. OpenText (formerly Guidance Software). "EnCase Forensic / OpenText Forensic (EnCase)." opentext.com
  17. Cellebrite DI Ltd.; Magnet Forensics Inc. (AXIOM, DVR Examiner); Amped Software (Amped FIVE); Axon Enterprise (Axon Investigate).
  18. LEVA International, Inc. "LEVA Certification Program." leva.org; International Association for Identification (IAI). "Certifications." theiai.org
  19. Alazab, M., Tang, M. & Venkatraman, S. "Machine learning for digital forensics: Techniques and applications." Future Generation Computer Systems 107, 2020, 278-288.
  20. Rodriguez Perez, A. & Rivas, P. "Combatting Human Trafficking in the Cyberspace." arXiv:2311.13118, 2023.
  21. Volodko, A., Cockbain, E. & Kleinberg, B. "'Spotting the signs' of trafficking recruitment online." Trends in Organized Crime 23(1), 2020, 7-35. DOI: 10.1007/s12117-019-09376-5.
  22. Zawoad, S. & Hasan, R. "Cloud Forensics: A Meta-Study of Challenges, Approaches, and Open Problems." arXiv preprint, 2013; Zawoad, S., Hasan, R. & Skjellum, A. "OCF: An Open Cloud Forensics Model." IEEE CLOUD, 2015.
  23. Dubey, H., Bhatt, S. & Negi, L. "Digital Forensics Techniques and Trends: A Review." IAJIT 20(4), 2023, 644-654. DOI: 10.34028/iajit/20/4/11.
  24. Chopade, M., Khan, S., Shaikh, U. & Pawar, R. "Digital Forensics: Maintaining Chain of Custody Using Blockchain." IEEE I-SMAC, 2019; Lone, A. H. & Mir, R. N. "Forensic-chain." Digital Investigation, 2019.
  25. Association of Certified Fraud Examiners (ACFE). "Occupational Fraud 2024: A Report to the Nations." 2024; "Code of Professional Ethics." 2020. acfe.com
  26. PwC. "Global Economic Crime and Fraud Survey." 2022; KPMG International. "Global Profiles of the Fraudster."; EY. "Global Forensic Data Analytics Survey." 2018.
  27. Gorenc, M. "Benford's Law As a Useful Tool to Determine Fraud in Financial Statements." Management 14(1), 2019, 19-31. DOI: 10.26493/1854-4231.14.19-31.
  28. Lanza, R. B. & Gilbert, S. "A Risk-Based Approach to Journal Entry Testing." Journal of Accountancy 204(1), 2007.
  29. Bank Secrecy Act, 31 U.S.C. §§5311 et seq.; Money Laundering Control Act of 1986, 18 U.S.C. §§1956-1957; FATF. "The FATF Recommendations." fatf-gafi.org
  30. Foreign Corrupt Practices Act of 1977, 15 U.S.C. §§78dd-1 et seq., 78m(b); Bribery Act 2010, c. 23 (UK). legislation.gov.uk
  31. AICPA. "Code of Professional Conduct"; "SSCS No. 1"; "SSVS No. 1"; International Auditing and Assurance Standards Board (IAASB). "ISA 240." iaasb.org
  32. U.S. FBI. "White-Collar Crime."; U.S. IRS. "About Criminal Investigation."; U.S. SEC. "About the Division of Enforcement."
  33. Healy, P. M. & Palepu, K. G. "The Fall of Enron." J. Economic Perspectives 17(2), 2003. DOI: 10.1257/089533003765888403; Valukas, A. R. Report of the Examiner, In re Lehman Brothers. 2010; Wirecard AG / KPMG. "Report on the Independent Special Investigation." 2020.
  34. United States v. Bernard L. Madoff, No. 09-CR-213 (S.D.N.Y. 2009); United States v. Elizabeth A. Holmes, No. 18-CR-00258-EJD (N.D. Cal.); United States v. Samuel Bankman-Fried, No. 22-Cr-673 (S.D.N.Y.); United States v. Binance Holdings Limited (W.D. Wash. 2023); United States v. Sung Kook (Bill) Hwang, No. 22-Cr-240 (S.D.N.Y.).
  35. Kelty, S. F. & Gordon, H. "No burnout at this coal-face." Psychiatry, Psychology and Law 22(2), 2015, 273-290. DOI: 10.1080/13218719.2014.941092.
  36. Karasek, R. A. "Job Demands, Job Decision Latitude, and Mental Strain." Administrative Science Quarterly 24(2), 1979, 285-308. DOI: 10.2307/2392498.
  37. Maslach, C. & Jackson, S. E. "The measurement of experienced burnout." Journal of Organizational Behavior 2(2), 1981, 99-113. DOI: 10.1002/job.4030020205.
  38. World Health Organization (WHO). "Mental health at work." 2024. who.int
  39. Nasdaq Verafin. "Financial Crime Management Solutions." verafin.com
  40. OSCE. "Following the Money." 2019. ISBN 978-92-9234-467-2; UNODC. "Global Report on Trafficking in Persons 2020."; Europol EMSC. "Tackling Threats, Addressing Challenges." 2024; ILO. "Profits and Poverty." 2024 ed.
  41. Federal Rules of Evidence, Rules 702-706 (as amended Dec. 1, 2023). law.cornell.edu; RICO, 18 U.S.C. §§1961-1968; False Claims Act, 31 U.S.C. §§3729-3733; CFAA, 18 U.S.C. §1030; Van Buren v. United States, 593 U.S. 374 (2021).

9 Techniques, schemes, law and OSINT expansion (2026-10-19)

Key sources for the 26-article expansion; each article carries its own full reference list. Figures were checked against these where marked in the articles; items flagged there as secondary or unverified should be re-checked before reliance.

  1. GAO (2026). GAO-26-108694, improper payments FY2025. gao.gov
  2. GAO (2024). GAO-24-105833, government-wide fraud loss estimate. gao.gov
  3. SBA OIG (2023). Report 23-09, COVID-19 EIDL and PPP Loan Fraud Landscape. oversight.gov
  4. IAASB (2025). Revised ISA 240 announcement. iaasb.org
  5. SEC (2020). Press Release 2020-319, Luckin Coffee. sec.gov
  6. COSO and ACFE (2016). Fraud Risk Management Guide, 2nd ed. coso.org
  7. PRAC. Semiannual Report to Congress, April-September 2025. pandemicoversight.gov
  8. Grupo Mexicano de Desarrollo v. Alliance Bond Fund, 527 U.S. 308 (1999). supreme.justia.com
  9. FinCEN. Beneficial Ownership Information Reporting Requirement Revision, final rule, Aug 14, 2026. federalregister.gov
  10. ICIJ. Pandora Papers, Oct 2021. icij.org
  11. SEC. Annual Report on the Dodd-Frank Whistleblower Program, FY2025. sec.gov
  12. Taxpayers Against Fraud. Fiscal Year 2025 Numbers at a Glance. taf.org
  13. OFAC. Sham Transactions and Sanctions Evasion advisory, Mar 31, 2026 (summary). jdsupra.com
  14. Paul Weiss. White House Announces One-Year Suspension of Export Controls Affiliates Rule, Nov 2025. paulweiss.com
  15. IRS. 2022 tax gap projections, Oct 2024. irs.gov
  16. IRS-CI Fiscal Year 2025 Annual Report. irs.gov
  17. ABA. Federal Tax Prosecutions: DOJ Tax Division Eliminated. americanbar.org
  18. Administrative Office of the U.S. Courts. PACER pricing FAQ pacer.uscourts.gov
  19. SEC. Accessing EDGAR Data (fair access) sec.gov
  20. DLA Piper. Maintaining perfected security interests under the UCC (Mar 2026) dlapiper.com
  21. ICIJ. Offshore Leaks Database: About offshoreleaks.icij.org
  22. GLEIF. The LEI in Numbers: Q2 2026 gleif.org
  23. OpenSanctions. Free and non-commercial use opensanctions.org
  24. Bellingcat. MH17 - The Open Source Evidence (2015) bellingcat.com
  25. Internet Archive. One Trillion Web Pages Archived (2025) blog.archive.org
  26. Wikimedia Meta-Wiki. Archive.today incident meta.wikimedia.org
  27. ICANN. Launching RDAP, sunsetting WHOIS (27 Jan 2025) icann.org
  28. FBI Internet Crime Complaint Center. 2025 Internet Crime Report. ic3.gov
  29. Madoff Recovery Initiative (Irving H. Picard, Trustee). Recoveries and distributions. madofftrustee.com
  30. U.S. DOJ. National Health Care Fraud Takedown Results in 324 Defendants Charged in Connection with Over $14.6 Billion in Alleged Fraud, June 30, 2025. justice.gov
  31. Arnold & Porter. DOJ Announces Record-Breaking 2026 Health Care Fraud Takedown, June 2026. arnoldporter.com
  32. FinCEN. Alert FIN-2023-Alert003 on Mail Theft-Related Check Fraud, Feb. 27, 2023. fincen.gov
  33. U.S. DOJ. Justice Department Announces Strike Force to Combat Crimes in Government Procurement, Grant and Program Spending (PCSF), Nov. 2019. justice.gov
  34. Baker McKenzie. DOJ seizes about $15 billion in bitcoin relating to pig butchering scheme (Prince Group), Oct. 2025. blockchain.bakermckenzie.com
  35. Bird & Bird. New UK APP fraud rules - latest developments (PSR reimbursement, Oct. 7, 2024). twobirds.com
  36. SEC Press Release 2007-217, Nortel Networks pays $35 million to settle financial fraud charges sec.gov
  37. SEC Press Release 2004-105, Bristol-Myers Squibb agrees to pay $150 million to settle fraud charges sec.gov
  38. SEC Press Release 2004-134, Computer Associates and three former executives charged sec.gov
  39. SEC Press Release 2014-4, Diamond Foods to pay $5 million to settle SEC charges sec.gov
  40. SEC Litigation Release 21609, New Century Financial executives sec.gov
  41. SEC administrative order, In re Bausch & Lomb Inc. et al., Nov 1997 sec.gov
  42. Green Mountain Coffee Roasters, Form 8-K Ex. 99.1, Sept 2010 sec.gov
  43. Bennett Jones, Fraud judgment awarded against former Sino-Forest CEO (2018) bennettjones.com
  44. Ontario Securities Commission, Re Sino-Forest Corp., sanctions decision, 9 July 2018 capitalmarketstribunal.ca
  45. D&O Diary, New Century examiner's report faults KPMG, company officials (2008) dandodiary.com
  46. IIA, The IIA's Three Lines Model (July 2020) theiia.org
  47. Upjohn Co. v. United States, 449 U.S. 383 (1981) law.cornell.edu
  48. ACFE, Occupational Fraud 2026: A Report to the Nations (press release) acfe.com
  49. AICPA, Statement on Standards for Valuation Services, VS Section 100 aicpa-cima.com
  50. Comcast Corp. v. Behrend, 569 U.S. 27 (2013) govinfo.gov
  51. Paulhus & Williams, The Dark Triad of personality, J. Research in Personality 36(6) (2002) www2.psych.ubc.ca
  52. Wolfe & Hermanson, The Fraud Diamond, The CPA Journal (2004) cpajournal.com
  53. 18 U.S.C. 152, Concealment of assets; false oaths and claims law.cornell.edu
  54. 11 U.S.C. 548, Fraudulent transfers and obligations law.cornell.edu
  55. 11 U.S.C. 727, Discharge law.cornell.edu
  56. Beneish, M. D. 'The Detection of Earnings Manipulation.' Financial Analysts Journal 55(5), 1999. rpc.cfainstitute.org
  57. SEC Litigation Release 17710, Sunbeam executives settlement. sec.gov
  58. PCAOB, Audit Focus: Journal Entries. pcaobus.org
  59. Bond & DePaulo, Accuracy of deception judgments, PSPR 2006. pubmed.ncbi.nlm.nih.gov
  60. Upjohn Co. v. United States, 449 U.S. 383 (1981). govinfo.gov
  61. Memon, Meissner & Fraser, The Cognitive Interview meta-analysis, 2010. repository.royalholloway.ac.uk
  62. Meissner et al., Accusatorial and information-gathering interrogation methods, J. Exp. Criminology 2014. works.bepress.com
  63. Bogaard et al., SCAN cannot distinguish truthful and fabricated accounts, Frontiers in Psychology 2016. cris.maastrichtuniversity.nl
  64. UCC 4-406, customer duty to report unauthorized signature or alteration. law.cornell.edu
  65. E.F. Hutton guilty plea record, 1985.
  66. ICIJ Offshore Leaks Database. offshoreleaks.icij.org
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