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Pseudocide: dying to get away with it

Jonathan Nash (Department of Accounting and Finance, University of New Hampshire, Durham, New Hampshire, USA)
Richard G. Brody (Department of Accounting, University of New Mexico, Albuquerque, New Mexico, USA)
Frank S. Perri (County of Winnebago, Rockford, Illinois, USA)

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 1 November 2023

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Abstract

Purpose

When an individual leaves evidence to suggest that they are dead to mislead others, they are committing “pseudocide.” This study aims to examine pseudocides performed for the purpose of committing or concealing a financial crime.

Design/methodology/approach

This manuscript summarizes information from both academic and nonacademic publications. To provide evidence related to the conclusions made by prior authors and identify the risk factors that are often indicative of pseudocide, this manuscript examines the characteristics of pseudocides that received media coverage.

Findings

Pseudocides that receive media coverage often involve a prominent figure or a compelling story. These stories are not representative of the average pseudocide, which receives no publicity because it occurs in a less developed nation and is committed by a nonpublic figure. Common characteristics include the absence of a corpse and paperwork procured through bribery.

Originality/value

One of the only academic papers focused on pseudocide, this manuscript provides readers with information related to the scope of the issue, common methodologies and factors indicative of pseudocide. This should be of interest to several parties including forensic accountants, insurers, regulators and academics.

Keywords

Citation

Nash, J., Brody, R.G. and Perri, F.S. (2023), "Pseudocide: dying to get away with it", Journal of Financial Crime, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFC-08-2023-0216

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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