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Retaliation and Whistleblower Complaints in White-Collar Investigations | FVS Eye on Fraud

May 28, 2026 · 915.1 KB Download

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A Forensic Accountant’s Perspective on Organizational Risk, Culture, and Accountability

Issued by the AICPA FLS Fraud Task Force
Lead authors:
Frederick Kohm, MBA, CPA/CFF
Clay Kniepmann, J.D., CPA/CFF/ABV
Spring 2026 Issue

Introduction

Early indicators of corporate fraud rarely appear in financial statements. Instead, they often surface quietly inside organizations, noticed by employees working closest to operational and financial processes. An accountant may observe unusual journal entries late in a reporting cycle. A procurement employee may question recurring payments to a

Download the FVS Eye on Fraud Spring 2026

File name: EOF - Retaliation and Whistleblower Complaints_Spring 2026.pdf

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