Former-controller Michael Gollogly and ex-assistant controller MaryAnne Pahapill were the other Nortel executives charged by the SEC.
Former Wigan boss Paul Jewell is the bookmakers' early favourite, with Chris Coleman, who is at Real Sociedad, as well as ex-Bolton assistant and Hull City manager Phil Brown also believed to be in the frame.
Sutton's assistant at Sincil Bank will be ex-Blackburn defender Ian Pearce.
Real's poor season means that there has been speculation Queiroz himself will be forced out in the summer but the ex-Manchester United assistant manager says he intends to stay with Madrid.
Former Tottenham Hotspur and Leeds United assistant manager Gus Poyet - the ex-Uruguay and Chelsea midfielder who is currently out of work - has also emerged as a front-runner for the Liberty Stadium top job.
He divorced his wife of 34 years and married Manette Hobart, 21 years his junior and the ex-wife of his chief lab assistant.
The former Crystal Palace boss has installed ex-Notts County manager Ian McParland as his assistant.
Former Manchester City boss Mark Hughes, Stoke assistant boss Peter Reid, former Peterborough coach Darren Ferguson, ex-Wigan manager Paul Jewell and former West Ham boss Alan Curbishley have also been suggested as possible candidates.
Meanwhile, Neath and ex-Wales full-back Kevin Morgan has taken on an assistant conditioning coach job at the Ospreys.
The slayings came less than two weeks after Colorado's prison chief was shot to death at his front door, apparently by an ex-convict, and a couple of months after Kaufman County Assistant District Attorney Mark Hasse was killed in a parking lot a block from his courthouse office.
England have, meanwhile, named ex-Kent, Leicestershire and Durham all-rounder Vince Wells as assistant coach.
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