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Dr Rasha Kassem

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Professional biography

Dr Kassem is an internationally oriented academic with more than sixteen years of experience in Higher Education. Rasha is a Fellow of the Higher Education Academy in the UK and a Certified Management and Business Educator. She is a winner of three teaching excellence awards and an enterprise excellence award. Her expertise and research interests are in Forensic Accounting, Fraud and Financial Crimes, Corporate Governance, Business Ethics, and Audit. Rasha is currently a Senior Lecturer at the Open University Business School. She is also a Certified Fraud Examiner, a consultant at Cifas, a Cross-Sector Fraud Advisory Board member at the Cabinet Office and the ACFE Fraud Advisory Council. Rasha has authored several publications in Fraud, Auditing, CSR, Ethics, and Corporate Governance and reviewed several manuscripts for a wide range of international peer-reviewed journals. Her research tackles real business issues and has policy and practice implications. Over the last three years, she has been working closely with Law Enforcement, Policymakers, and Cifas to develop online fraud courses that enhance the skills of fraud investigators, anti-fraud professionals, and law enforcement in countering fraud.

Research interests

  • Forensic Accounting 
  • Fraud, Corruption, and Financial Crime 
  • Audit & Assurance 
  • Corporate Governance 
  • Public Accountability
  • Policing Governance
  • The Use of Technology in Accounting, Audits, Governance, and Countering Fraud
  • Corporate Social Responsibility (CSR)
  • Business Ethics 
  • Financial Reporting 
  • Pedagogy

Teaching interests

  • Forensic Accounting 
  • Fraud, Corruption, and Financial Crime 
  • Audit & Assurance 
  • Corporate Governance 
  • Policing Governance
  • Corporate Social Responsibility (CSR)
  • Financial Reporting 
  • Research Methods

Impact and engagement

My research tackles real business issues in accountability, governance, and counter fraud. Examples of my research impact and engagement with regulators and law enforcement include:

External collaborations

  • External Examiner, MSc Accounting and Finance, Durham University, UK
  • Board member, Counter Fraud Profession, Cabinet Office, UK
  • Board member, the Association of Certified Fraud Examiners Advisory Board, US
  • Consultant in Counter Fraud, Cifas, UK
  • Professional Speaker in Countering Fraud at Oxford Fraud Investigation Unit Conference in 2019 and 2021, Cabinet Office Counter Fraud Conference in 2019, Cifas Fraud Conference in 2020 and 2021
  • Professional Speaker and Chair at the ECKM 2021 conference (ECKM Workshops • Academic Conferences International (
  • Conference Chair, the UK Government 2021 Counter-Fraud Conference: Engaging and Supporting Victims of Economic Crime


Managing Insider Fraud Risk in the Pandemic (2021-05-16)
Kassem, Rasha
Fraud Magazine, 36(3)

How could auditors assess the rationalization of fraud? (2021)
Kassem, Rasha
Journal of Financial Crime ((In press))

Coronavirus, Fraud Risk, and the Use of the Term “Scam" (2020-06)
Kassem, Rasha and Betts, Mike
The Public Sector Counter Fraud Journal(5) (pp. 18-19)

Is the language of 'fraud' failing its victims? (2019-12)
Betts, Mike and Kassem, Rasha
The Public Sector Counter Fraud Journal(3) (pp. 6-7)

Understanding Financial Reporting Fraud in Egypt – Evidence from the Audit Field (2019)
Kassem, Rasha
Third World Quarterly, 40(11) (pp. 1996-2015)

Exploring External Auditors' Perceptions of the Motivations behind Management Fraud in Egypt – A Mixed-Method Approach (2018-01-19)
Kassem, Rasha
Managerial Auditing Journal, 33(1) (pp. 16-34)

Assessing Management Integrity: Insights from Big 4 Auditors in Egypt (2018)
Kassem, Rasha
Current Issues in Auditing, 12(1) (A29-A39)

Accounting Research: Relevance Lost (2016)
Higson, Andrew and Kassem, Rasha
Financial Reporting, 11(1) (pp. 59-76)

Detecting Bribery: A Guide for External Auditors (2016)
Kassem, Rasha and Higson, Andrew
Journal of Emerging Trends in Economics and Management Sciences, 7(2) (pp. 97-105)

External Auditors and Corporate Corruption: Implications for Audit Regulators. (2016)
Kassem, Rasha and Higson, Andrew W.
Current Issues in Auditing, 10(1) (P1-P10)

Combating fraud: is Egypt ready? Insights from the literature (2015)
Kassem, Rasha and Higson, Andrew
Journal of Emerging Trends in Economics and Management Sciences, 6(5) (pp. 290-298)

Detecting asset misappropriation: a framework for external auditors (2014)
Kassem, Rasha
International Journal of Accounting, Auditing and Performance Evaluation, 10(1)

Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference? (2012)
Kassem, Rasha
American Journal of Business & Management, 1(1) (pp. 30-33)

Financial Reporting Fraud: Are External Auditors and Standards’ Setters Doing Enough? (2012)
Kassem, Rasha and Higson, Andrew
International Journal of Business and Social Science, 3(19) (pp. 283-290)

The New Fraud Triangle Model (2012)
Kassem, Rasha and Higson, Andrew
Journal of Emerging Trends in Economics and Management Sciences, 3(3) (pp. 191-195)

Fraudulent financial reporting: Do red flags really help (2010)
Hegazy, Mohamed and Kassem, Rasha
Journal of Economics and Engineering, 4 (pp. 69-70)

Role of Public Auditors in Fraud Detection – A Critical Review' (2021-01-18)
Kassem, Rasha and Turksen, Umut
In: Grima, Simon and Boztepe, Engin eds. Contemporary Issues in Public Sector Accounting and Auditing
ISBN : 978-1-83909-508-5 | Publisher : Emerald Publishing Limited

Corporate Fraud Risk Management (2021)
Kassem, Rasha
In: Zopounidis, Constantin; Benkraiem, Ramzi and Kalaitzoglou, Iordanis eds. Financial Risk Management and Modeling
ISBN : 978-3-030-66691-0 | Publisher : Springer | Published : Switzerland

What Matters in the Assessment of Financial Reporting Fraud Risk? (2019)
Kassem, Rasha
In : 9th Counter Fraud and Forensic Accounting Conference (5-6 Jun 2019, Portsmouth, United Kingdom)

An Examination of the Fraud Triangle Model: Implications for External Auditors and Audit Regulators (2016)
Kassem, Rasha and Higson, Andrew
In : 26th BAFA Audit and Assurance Conference (AAC) (5-6 May 2016, Oxford, United Kingdom)

Addressing Corporate Failure: The Future of the Audit Industry (2020)
Kassem, Rasha
Industry and Parliament Trust, United Kingdom.