Quinlan Professor Ellen Landgraf Discusses Research on Local Government Fraud

Quinlan School of Business Professor Ellen Landgraf has been busy researching anti-fraud measures deployed by local governments, according to a recent article on the school website. The research highlights companies’ considerable fraud exposure and suggests that they can combat this problem by implementing established internal controls meant to detect and prevent fraud. This research will be published by the Journal of Forensic and Investigative Accounting.

Landgraf recently discussed the importance of her work with Quinlan and explained what attracted her to anti-fraud, why there was a need for her research and how her survey can help non-governmental organizations prevent and detect fraud.

When Landgraf was ask what attracted her to anti-fraud, she responded that her interest dates back to her undergrad days at Loyola.

“I had a co-op job with the Internal Revenue Service in the Criminal Investigations Division. Here, I assisted the IRS coordinator of Strike Force in investigations involving organized crime and political figures. Strike Force consisted of coordinators of various federal agencies—such as the Secret Service, FBI, and ATF—that worked closely with the U.S. Attorney’s Office.

My time at the IRS was a catalyst for my lifelong passion for studying fraud. That, coupled with the ethical values inherent to a Jesuit education, led me to this interest in anti-fraud research.”

Landgraf was then asked what some of the key findings of her research were.

“The survey revealed that finance directors consider the most effective anti-fraud measures to be internal audits, management review, surprise audits and external audits. Based on these findings, local governments have a long way to go to prevent fraud.”

Lastly, the professor was asked why her research is important to Quinlan students.

“Students who go on to work for local governments will already be knowledgeable about anti-fraud prevention and how to mitigate risk through internal controls. Others should read the study to stay informed on how their tax dollars are being spent.”  

You can read the complete interview with Landgraf here. Her other research interests include accounting education, corporate governance and social responsibility, corporate disclosure and reputation, and ethics. Landgraf’s research has been published in notable peer reviewed journals such as the Journal of Forensics Studies in Accounting and Business and the Journal of Business Case Studies.

regions: Chicago

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