31.   On one level, insider trading is easier to prove than complex accounting or financial fraud.

32.   One need is a federal accounting system that prevents rather than abets financial fraud.

33.   Some critics worry that in its desire for fund companies to list in Ireland, Dublin risks becoming a haven for questionable fund projects and financial fraud.

34.   Speaking of Pitino, he purchased two racehorses from John Spano, the would-be Islanders owner who turned out to be a financial fraud.

35.   The agency also charged one of the men and a fourth person with financial fraud.

36.   The acquittals brought immediate criticism of the Serious Fraud Office from politicians who said the agency had a record of failure in high-profile financial fraud cases.

37.   The charges against Mrs. McDougal in California also paint her as a perpetrator of financial fraud.

38.   The financial fraud charges were lodged against Greenstein and David Keery, a senior financial officer who worked with Greenstein.

39.   The growth in computer usage is also partly to blame, adding elements of speed and sophistication to the commission of financial fraud.

40.   The FBI spends more than a quarter of its resources investigating financial frauds.