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Coba kita bawa kembali ingatan kita, ketika masa akan memasuki millennium baru, tiba – tiba dunia seakan tersentak dengan terkuaknya skandal Enron di penghujung abad. Dalam sekejap, white – collar fraud menjadi kata – kata yang paling sering muncul di tajuk utama berbagai koran, dan majalah nasional maupun internasional. Belum habis cerita Enron, muncul lagi cerita – cerita baru yang tak kalah hebat dan hampir sama persis, yakni kemunculan skandal Worldcom, Ahold dan Tyco. Dari kasus – kasus tersebut, dapat diambil suatu kesimpulan bahwa fraud menimbulkan kerugian yang sangat besar hampir di seluruh industri (Spathis, 2002)...
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