An insider’s look at the rise of Nigerian 419 scams Richard G. Brody Department of Accounting, University of New Mexico, Albuquerque, New Mexico, USA Sara Kern School of Business Administration, Gonzaga University, Spokane, Washington, USA, and Kehinde Ogunade Department of Accounting, University of New Mexico, Albuquerque, New Mexico, USA Abstract Purpose – The purpose of this study is to examine and provide additional insights into Nigerian 419 scams. Such scams may also be referred to as advance fee frauds. This study not only provides a historical perspective as to why these scams continue to remain popular and successful but also addresses cultural issues and technological issues associated with this type of fraud. Design/methodology/approach – The analysis is primarily conceptual, focusing on the historical underpinnings of 419 scams as well as changes that have occurred as a result of technological advancements. Further, an active Nigerian scammer agreed to be interviewed by one of the authors and the information has been incorporated into this paper. Findings – Fraudsters in Nigeria use a more “scientific” approach to identifying victims. The Government of Nigeria has been implementing some new policies and techniques to identify these fraudsters as well as to attempt to curtail such fraudulent activities. Unfortunately, these attempts have had limited success and more will be needed to slow down 419 scammers. The total elimination of such scams is unlikely. Originality/value – Although many 419 scams have been reported in the news, actual studies in this area are quite limited. Further, current research has not produced comprehensive papers that focus on why these frauds ever started, how they have developed over time and how technology has impacted such frauds. This paper is among the first to include “inside” information from an actual Nigerian scammer and thus adds significant value to the existing literature. Keywords 419 Scams, Advance fee fraud, Nigerian scams Paper type General review In November of 2018, Michael Neu, the middleman in a “Nigerian Prince” email scam, was apprehended in Slidell, Louisiana. Neu was charged with committing 269 counts of wire fraud and one count of money laundering. Authorities believe that the various scams in which Neu was involved had hundreds of victims and resulted in over $250,000 being wired to co-conspirators in Nigeria. Perhaps what is most shocking about this case is that Neu turned out to be a 67-year-old man serving as an intermediary for the Nigerian internet scammers. Although it is known that such scams are common and that the losses are in the millions each year, it is rare that the perpetrators are caught (Caron, 2017). Although such scams are not new, they have evolved over time and this shocking case raises the question: how did we get to this point? This paper will answer this question and provide a historical Rise of Nigerian 419 scams Journal of Financial Crime © Emerald Publishing Limited 1359-0790 DOI 10.1108/JFC-12-2019-0162 The current issue and full text archive of this journal is available on Emerald Insight at: https://www.emerald.com/insight/1359-0790.htm