The resources listed below provide a wealth of open access reports, guidelines, in-depth accounts of best and worst practices, and other publications, as well as searchable open databases. The underlying methodologies range from quantitative (statistics etc.) to qualitative (ethnographic etc.) and are spanning the interconnected field of behavioral economics, anti-fraud, corrupt practices including misconduct, human trafficking, and tax evasion. Links are sorted alphabetically, by year/date, and open in a new tab.
Research Tools – databases:
- Garrett, B. L. and Ashley, J., Federal Organizational Prosecution Agreements (library and spreadsheet of out-of-court, deferred/non-prosecution settlements [DPA, NPA]), University of Virginia School of Law (see also Too Big To Jail, 2016)
- China file (Global Contributors) Tracking and visualization of Anti-corruption data
- EU Transparency Register (see Code of Conduct and lobbying statistics)
- FBI, USA Fraud and other white-collar crime statistics and reports
- FCA, UK (Financial Conduct Authority)
- Final Notices and Decision Notices: Complete list of breaches and fines imposed on individuals and firms 2002 – present
- FCA firm register (free search)
- FINRA (Financial Industry Regulatory Authority, USA) Disciplinary Actions Online database (and related BrokerCheck) and OFAC search tool
- ICIJ (International Consortium of Investigate Journalists) Offshore Leaks Database – 500,000 documents, 200 countries, and territories: Panama Papers
- OCCRP (Organized Crime and Corruption Reporting Project) Investigative Database (people and companies)
- PRADO (EU) Public Register of Authentic travel and identity Documents Online, see also Edison TD (global) search (run by Dutch police)
- SEC (Securities and Exchange Commission) EDGAR company filings database
- The Office of Research Integrity (USA) Research Misconduct Case Summaries
- US House of Representatives Lobbying Disclosure Act database (see guidance) and statistics
- UWCCR (Utah, USA, White Collar-Crime Offender Registry) White Collar Crime searchable database (Utah, established 2016), Utah Code of Criminal Procedure
Reports, Research papers, Guidelines, Regulations etc.:
- ACFE (Association of Fraud Examiners):
– Report to the Nations on Occupational Fraud and Abuse (2014) 80 pages
– Report to the Nations on Occupational Fraud and Abuse (2016) resources
– Occupational Fraud: A Study of the Impact of an Economic Recession (2009) 16 pages - Basel Insitute of Governance publications: working papers, commissioned studies, books (2003 – present), including working paper on social accountability and civil society involvement
- Credit Suisse Research Insitute publications
- European Anti-Fraud Office (OLAF) Annual Reports (in English, German, French) 1999 – present; OLAF report 2015 48 pages
- FinCen (Financial Crimes Enforcement Network) Federal Register Due Diligence Rules for Bank, Brokers, Dealers: Identification of beneficial owners of legal entity customers (2016) 62 pages
- FFIU (Freddie Mac’s Financial Fraud Investigation Unit, USA) Fraud Mitigation Best Practices (2016) 24 pages
- FSA (now FCA, and PRA, UK) The failure of the Royal Bank of Scotland (2011) 452 pages
- Deutschlands Gesetz zur Bekämpfung der Korruption 11/2016
- Global Witness Annual Report on corruption, human rights and environmental abuses (2015)
- Hildreth, J.A.D., Gino F., Bazerman, M. (2016) Blind loyalty? When group loyalty makes us see evil or engage in it in Organizational Behavior and Human Decision Processes 132 (2016) pp16–36 (open access PDF)
- Huber, D. (2011 – present) scholarly open access papers (Forensic Accounting)
- Iceland Chamber of Commerce, SA – Business Iceland and Nasdaq Iceland
(CorporateGovernance.is) Corporate Governance Guidelines (2015) 44 pages - OECD (Organisation for Economic Co-operation and Development) Study on the impact of corruption on economic growth,
- OECD whistleblower protection frameworks, and international conventions
- OECD anti-corruption guidance: governance, risk in markets, regulatory governance
- OECD behavioral economics: insights and reports
- OCCRP (Organized Crime and Corruption Reporting Project) Annual Report 2016 52 pages
- PRA, UK (Prudential Regulatory Authority) Enforcement notices 2014ff
- Salz, Anthony, Wall Street Journal, An Independent Review of Barclays’ Business Practices (2013), 244 pages
- SEC (Securities and Exchange Commission)
- FCPA (Foreign Corrupt Practices Act (2012) and SEC resource guide 130 pages
- Office of the Inspector General Investigative Reports (2009 – present), general reports and recent reports
- Report of Investigation, Board of Directors WORLDCOM, INC. (2003) and S.E.C. v. WorldCom, Inc. Complaint (Securities Fraud)
- Investigation of failure of the SEC to uncover Bernard Madoff’s Ponzi scheme public report 444 pages and executive summary 22 pages
- SEC Wikipedia – list of major enforcement actions, 2009-2012
- Stieglitz, J. and Pieth, M., Friedrich Ebert Stiftung, Overcoming the Shadow Economy (2016) 25 pages
- Torsello, Davide, Gothenberg Universty – Quality of Government Institute, The Ethnography of Corruption (2011) 24 pages
- Torsello, D. and Venard, B., Sage Journal of Management Inquiry The Anthropology of Corruption (2015)
- Transparency International (TI) Global Corruption Report (2001 – present, by sector), und deutsche Berichte, Checklisten, Publikationen
- The Sentry (George Clooney and John Prendergast) reports on oil extraction, money laundering, and international links
- United Nations (UN) – Anti-Fraud and Anti-Corruption Framework (2016) 31 pages
- UN – Office on Drugs and Crime (UNODC) Global Report of Trafficking in Persons (2009) 292 pages
- Wells Fargo – Independent Directors of the Board of Wells Fargo & Company Sales Practices Investigation Report April 10, 2017 113 pages (NOTE: p.87 whistleblower footnote); see also OSHA order (Apr-2017) to reinstate whistleblower