Every now and then I toy with the idea that there are relatively few shorting opportunities to hand – which has the effect of making us fat boys feel hungry in prospect. But a few days ago Hindenburg Research (Google away) came up with Tingo (TIO on Nasdaq) which they claim is a cast iron copper-bottomed fraud centred in Nigeria. It is headed by a CEO called Dozy and, believe it or not, the auditors are Deloittes in Israel. If I were in charge of this branch of Deloittes I would be dusting down the professional indemnity cover policy really fervently. Boy! Are they going to need it!