I have just posted a YouTube video in which I summarize the first Michelle Higson fraud case by reviewing the indictment, some attorney correspondence, transcripts, the sentencing document, her second indictment, and some case notes. I then review how these documents are obtained from PACER.gov with a short note on registering for an account. I then review how researchers and students can browse the U.S. Attorney’s website for occupational fraud cases. To conclude I go over the process step-by-step using PowerPoint slides and talk about where you can read more about round numbers and the fingerprints of fraud. The video has been posted in the Data Analytics playlist in my YouTube channel and can be viewed at https://tinyurl.com/YouTubeUsingPACER
About Mark Nigrini
Mark J. Nigrini, Ph.D. is an associate professor at the John Chambers College of Business and Economics at West Virginia University. Mark is the recipient of the 2020 Outstanding Accounting Educator award of the West Virginia Society of CPAs. In his spare time, he enjoys overseas travelling, playing darts, listening to music, watching British television series, and walking 10,000 steps per day.
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