a r t i c l e i n f o Occupational fraud is a $652 billion problem to which disgruntled employees are a major contributor. Much security research addresses reducing fraud opportunity and increasing fraud detection, but detecting motivational factors like employee disgruntlement is less studied. The Sarbanes–Oxley Act requires that companies archive email, creating an untapped resource for deter...

Sarbanes–Oxley compliance requirements have forced firms to look at their use of spreadsheets in financial reporting. They are finding that they have many spreadsheets and that testing and other formal development disciplines are rare. The literature on spreadsheet errors has shown that without strong controls, most spreadsheets will have material errors; this means that firms that use uncontro...