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  2. Dr Rasha Kassem

Dr Rasha Kassem

Profile summary

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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, Audit, Risk Management, Business Ethics, and CSR. Rasha is currently a Senior Lecturer at the Open University Business School and a member of three research Centres at the OU, including PUFFIN, CPRL, and CVSL. 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, and an editorial Board Member at the Public Sector Counter Fraud Journal. Rasha has authored several publications in Fraud, Auditing, and Corporate Governance and reviewed several manuscripts for a wide range of international peer-reviewed journals. Her research areas are multidisciplinary, tackle real business and societal issues, and have policy and practice implications. Rasha is continuously engaging with Law Enforcement, Policymakers, and anti-fraud professionals to counter fraud and unethical behaviour.

Research interests

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

Teaching interests

  • Audit & Assurance 
  • Corporate Governance 
  • Forensic Accounting 
  • Fraud, Corruption, and Financial Crime 
  • Leadership & Governance in policing 
  • Ethics & Corporate Social Responsibility (CSR)
  • Financial Accounting 
  • Research Methods

Impact and engagement


Knowledge Exchange


  • Presenting research findings at the Department of Education, UK Government. The topic discusses countering asset misappropriation in the public sector
  • Joining the Editorial Board of the Public Sector Counter Fraud Journal, the Cabinet Office 
  • Joining the Evidence and Partnerships Hub by collaborating with the Ministry of Justice (MoJ) and the academic network that engages in discussing research that could be useful to MoJ
  • Joining the academic research network at the College of Policing What Works Centre 


Research Funding 

2021 - Current:

  • Leading an internally funded research project by the OU exploring fraud risk in the football industry
  • Leading an internally funded research project by the OU investigating governance issues in the UK policing to enhance public accountability
  • Leading an internally funded research project by the OU exploring and comparing the impact of Covid-19 on academic and professional staff in Higher Education (HE) across the four UK nations and conducting a comparative policy analysis of how the effects of Covid-19 on HE staff were addressed across the four UK nations

2019 - 2020

External collaborations

  • Joined the UK government's Department of Education Fraud Network. Members of the network include the government internal audit agency, representatives from the Education Skills Funding Agency, counter fraud specialists with investigation backgrounds and close ties to their investigation team, student Loans company,  fraud leads for the UK Government Arms Length bodies including the Construction industry training board, and the Institute for Apprentices. 
  • Academic Advisor, Public Sector Fraud Authority
  • Member of the Fraud Advisory Panel
  • External Examiner, MSc Accounting and Finance, Durham University, UK
  • Board member, Counter Fraud Profession, Cabinet Office, UK
  • Editorial board member at the Public Sector Counter Fraud Journal.
  • 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


Elucidating Corporate Governance's Impact and Role in Countering Fraud (2022)
Kassem, Rasha
Corporate Governance: The International Journal of Business in Society ((In press))

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.