Neither "limitation" is inconsistent with the slightly different, but discursively relevant idea that the higher EV for fraud will skew towards bigger corporati

Neither "limitation" is inconsistent with the slightly different, but discursively relevant idea that the higher EV for fraud will skew towards bigger corporations versus smaller ones. In particular, the second limitation is not a limitation at all, but can serve as a prior explanation for why fraud is more likely in large corporations. If you were to measure the amount of fraud per capita, small corporations might dominate; but it's the impact or scope of fraud that makes one fraud more important than another. And even if fraud within an organization is not coordinated from the CEO down, it's still the organization as a singular entity that's held accountable for the behavior of its parts.