In season finale of The Fraud Complex hosts Garth Sheriff and Josh Seger discuss a recent cheating scandal involving CPAs in the Netherlands. They explore the broader implications of such misconduct and its relevance to the fraud risk triangle, emphasizing how motivation and rationalization play substantial roles in fraud.

Source:

https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-imposes-fines-totaling--8.5-million-on-netherlands-member-firms-of-deloitte--pwc--and-ey-after-widespread-exam-misconduct