A Comparative Analysis Of Corporate Fraud

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A Comparative Analysis of Corporate Fraud

Author : Sally Ramage
Publisher : iUniverse
ISBN 13 : 0595401988
Total Pages : 275 pages
Book Rating : 4.5/5 (954 download)

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Book Synopsis A Comparative Analysis of Corporate Fraud by : Sally Ramage

Download or read book A Comparative Analysis of Corporate Fraud written by Sally Ramage and published by iUniverse. This book was released on 2006 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Comparative Analysis of Corporate Fraud: Book Four examines corporate fraud in the United Kingdom compared with that of two civil law neighbouring countries, France and Germany, as well as the United States. The objective of the study is to discover how fraud occurs, how the two different legal systems treat fraud, contributing factors, and if recommendations were made to authorities in an attempt to combat this illegal activity. The UK can learn much from the French legal system and the way France prosecutes corporations. Germany's Criminal Code is equally comprehensive in its prescriptive definitions of fraud, especially corporate fraud. Although the UK is striving for a general law against fraud, the UK Fraud Offence Bill is very inadequate, lacking detailed solutions. The UK has become entrenched in upholding legal privilege, bowing to intense lobbying by the legal profession. And the use of electronic evidence, vital in prosecuting modern corporate fraud, remains overlooked. The attitude toward corporate fraud in the UK remains laissez-faire. By analysing corporate fraud in the US, France, and Germany, author Sally Ramage highlights examples that the UK can take from these countries that combat corporate fraud without derogation of established international human rights.

The Handbook of White-Collar Crime

Author : Melissa L. Rorie
Publisher : John Wiley & Sons
ISBN 13 : 1118774884
Total Pages : 543 pages
Book Rating : 4.1/5 (187 download)

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Book Synopsis The Handbook of White-Collar Crime by : Melissa L. Rorie

Download or read book The Handbook of White-Collar Crime written by Melissa L. Rorie and published by John Wiley & Sons. This book was released on 2019-11-12 with total page 543 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and state-of the-art overview from internationally-recognized experts on white-collar crime covering a broad range of topics from many perspectives Law enforcement professionals and criminal justice scholars have debated the most appropriate definition of “white-collar crime” ever since Edwin Sutherland first coined the phrase in his speech to the American Sociological Society in 1939. The conceptual ambiguity surrounding the term has challenged efforts to construct a body of science that meaningfully informs policy and theory. The Handbook of White-Collar Crime is a unique re-framing of traditional discussions that discusses common topics of white-collar crime—who the offenders are, who the victims are, how these crimes are punished, theoretical explanations—while exploring how the choice of one definition over another affects research and scholarship on the subject. Providing a one-volume overview of research on white-collar crime, this book presents diverse perspectives from an international team of both established and newer scholars that review theory, policy, and empirical work on a broad range of topics. Chapters explore the extent and cost of white-collar crimes, individual- as well as organizational- and macro-level theories of crime, law enforcement roles in prevention and intervention, crimes in Africa and South America, the influence of technology and globalization, and more. This important resource: Explores diverse implications for future theory, policy, and research on current and emerging issues in the field Clarifies distinct characteristics of specific types of offences within the general archetype of white-collar crime Includes chapters written by researchers from countries commonly underrepresented in the field Examines the real-world impact of ambiguous definitions of white-collar crime on prevention, investigation, and punishment Offers critical examination of how definitional decisions steer the direction of criminological scholarship Accessible to readers at the undergraduate level, yet equally relevant for experienced practitioners, academics, and researchers, The Handbook of White-Collar Crime is an innovative, substantial contribution to contemporary scholarship in the field.

Entrepreneurship, Governance and Ethics

Author : Robert Cressy
Publisher : Springer Science & Business Media
ISBN 13 : 940072926X
Total Pages : 264 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis Entrepreneurship, Governance and Ethics by : Robert Cressy

Download or read book Entrepreneurship, Governance and Ethics written by Robert Cressy and published by Springer Science & Business Media. This book was released on 2012-02-08 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: The chapters of this book are a selection of papers presented at a joint conference on Law, Ethics and Finance was held at the York University Schulich School of Business, 16–18 September, 2010. This book highlights with empirical data the strong interplay on ethics in organisational efficiency and entrepreneurial activity, and the role of legal settings and governance in facilitating ethical standards. It is hoped these papers encourage future scholars to continue to investigate the role of law and corporate governance in mitigating corruption and facilitating integrity in management,entrepreneurship and finance. Previously published in the Journal of Business Ethics, Volume 95 Supplement 2, 2010

Machine Learning Applications for Accounting Disclosure and Fraud Detection

Author : Papadakis, Stylianos
Publisher : IGI Global
ISBN 13 : 179984806X
Total Pages : 270 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Machine Learning Applications for Accounting Disclosure and Fraud Detection by : Papadakis, Stylianos

Download or read book Machine Learning Applications for Accounting Disclosure and Fraud Detection written by Papadakis, Stylianos and published by IGI Global. This book was released on 2020-10-02 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: The prediction of the valuation of the “quality” of firm accounting disclosure is an emerging economic problem that has not been adequately analyzed in the relevant economic literature. While there are a plethora of machine learning methods and algorithms that have been implemented in recent years in the field of economics that aim at creating predictive models for detecting business failure, only a small amount of literature is provided towards the prediction of the “actual” financial performance of the business activity. Machine Learning Applications for Accounting Disclosure and Fraud Detection is a crucial reference work that uses machine learning techniques in accounting disclosure and identifies methodological aspects revealing the deployment of fraudulent behavior and fraud detection in the corporate environment. The book applies machine learning models to identify “quality” characteristics in corporate accounting disclosure, proposing specific tools for detecting core business fraud characteristics. Covering topics that include data mining; fraud governance, detection, and prevention; and internal auditing, this book is essential for accountants, auditors, managers, fraud detection experts, forensic accountants, financial accountants, IT specialists, corporate finance experts, business analysts, academicians, researchers, and students.

Soft Computing: Theories and Applications

Author : Tarun K. Sharma
Publisher : Springer Nature
ISBN 13 : 9811617406
Total Pages : 734 pages
Book Rating : 4.8/5 (116 download)

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Book Synopsis Soft Computing: Theories and Applications by : Tarun K. Sharma

Download or read book Soft Computing: Theories and Applications written by Tarun K. Sharma and published by Springer Nature. This book was released on 2021-07-30 with total page 734 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on soft computing and how it can be applied to solve real-world problems arising in various domains, ranging from medicine and healthcare, to supply chain management, image processing and cryptanalysis. It gathers high-quality papers presented at the International Conference on Soft Computing: Theories and Applications (SoCTA 2020), organized online. The book is divided into two volumes and offers valuable insights into soft computing for teachers and researchers alike; the book will inspire further research in this dynamic field.

Financial Statement Fraud

Author : Gerard M. Zack
Publisher : John Wiley & Sons
ISBN 13 : 1118301552
Total Pages : 320 pages
Book Rating : 4.1/5 (183 download)

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Book Synopsis Financial Statement Fraud by : Gerard M. Zack

Download or read book Financial Statement Fraud written by Gerard M. Zack and published by John Wiley & Sons. This book was released on 2012-11-28 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need. Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes Explains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated Provides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes Accompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further Straightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.

Corporate Fraud Exposed

Author : H. Kent Baker
Publisher : Emerald Group Publishing
ISBN 13 : 1789734193
Total Pages : 323 pages
Book Rating : 4.7/5 (897 download)

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Book Synopsis Corporate Fraud Exposed by : H. Kent Baker

Download or read book Corporate Fraud Exposed written by H. Kent Baker and published by Emerald Group Publishing. This book was released on 2020-10-09 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Fraud Exposed uncovers the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It delves into the consequences of fraud for various firm stakeholders, and its spillover effects on other corporations, the political environment, and financial market participants.

Corporate Fraud Across the Globe

Author : Larry Li
Publisher : Springer Nature
ISBN 13 : 9811936676
Total Pages : 361 pages
Book Rating : 4.8/5 (119 download)

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Book Synopsis Corporate Fraud Across the Globe by : Larry Li

Download or read book Corporate Fraud Across the Globe written by Larry Li and published by Springer Nature. This book was released on 2022-08-20 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on theoretical foundations and evidence-based case studies, this book identifies the fundamental motivations underpinning corporate fraud in both developing and developed countries. The book offers practical solutions in terms of monitoring and potentially preventing future corporate fraud activity. It is expected that uncovered corporate fraud negatively affects the public reputation, and financial performance of fraudulent firms. However, what is of more importance for fraudulent firms is how to regain the trust of customers, investors, and other stakeholders, as this impacts the long-term sustainability of businesses. Operational strategies, including reform, provide an effective channel for a fraudulent firm’s business sustainability yet this notion remains unexplored in the literature. This authored research book argues that the choice of appropriate operational strategies is critical as they serve as an effective channel for fraudulent firms to re-gain the trust from customers and markets, re-establish their reputation, and enhance the firm’s long-term value. The authors posit that there is no ‘one-size fits-all’ approach because the choice of effective operational strategies is needed to acknowledge the significance of context such as industry type, economic conditions, legal frameworks as well as the firm’s fraudulent characteristics.

Corporate Fraud and Corruption

Author : M. Krambia-Kapardis
Publisher : Springer
ISBN 13 : 1137406437
Total Pages : 233 pages
Book Rating : 4.1/5 (374 download)

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Book Synopsis Corporate Fraud and Corruption by : M. Krambia-Kapardis

Download or read book Corporate Fraud and Corruption written by M. Krambia-Kapardis and published by Springer. This book was released on 2016-04-08 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent large-scale corporate collapses, such as Lehman Brothers, Enron, Worldcom, and Parmalat, highlight the implosion of traditional models of fraud prevention. By focusing on risk factors at the micro level, they have failed to take into account the broader context in which external auditors operate as well as the crucial importance of such factors as corruption, organizational culture, corporate social responsibility, ethical values, governance, ineffective regulation, and a lack of transparency. Corporate Fraud and Corruption engages readers by showing how evidence-based, multi-level micro and macro analysis of fraud risk and protective factors inform effective fraud prevention, in turn minimizing financial catastrophes. Krambia-Kapardis focuses on her own empirical research into the aetiology of fraud to showcase a holistic approach to fraud prevention. This book also features major case studies from the United States, the United Kingdom, and Australia.

Transnational Organised Crime

Author : Tom Obokata
Publisher : Taylor & Francis
ISBN 13 : 1317389735
Total Pages : 162 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis Transnational Organised Crime by : Tom Obokata

Download or read book Transnational Organised Crime written by Tom Obokata and published by Taylor & Francis. This book was released on 2016-10-04 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organised crime covers a wide range of activities, including drug trafficking, illegal trafficking of people, and fraud. The existence of a land border does not impede these operations; instead in many cases it is used to their advantage. In response, law enforcement strategies must include a transnational, multi-agency approach. This book critically analyses the extent to which Northern Ireland and the Republic of Ireland have been successful in implementing effective action against transnational organised crime. It explores the adoption of key law enforcement strategies and measures in these jurisdictions, and evaluates how regional (EU law) and international (UN Convention) standards have been implemented at the national level. Drawing on interviews with over 90 stakeholders including the Department of Justice Northern Ireland, the Department of Justice and Equality in Ireland, the Police Service of Northern Ireland and An Garda Síochána, Tom Obokata and Brian Payne discuss the factors affecting the effective prevention and suppression of organised crime, particularly in relation to cross-border cooperation. In exploring challenges of transnational crime and cooperation, this book will be of great use to students and researchers in international and transnational criminal law, criminology, and crime prevention.

Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance

Author : Kamwani, Suleman Sherali
Publisher : IGI Global
ISBN 13 : 1799887561
Total Pages : 417 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance by : Kamwani, Suleman Sherali

Download or read book Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance written by Kamwani, Suleman Sherali and published by IGI Global. This book was released on 2022-02-25 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial community has undergone a realization of the failure of corporate communication required for forensic professionals to expose structural weaknesses within businesses. Many organizations and businesses within the financial community have flawed internal controls, poor corporate governance, and fraudulent financial statements. It is vital to develop forensic accounting techniques to reduce external auditor deficiencies in fraud detection and their implications and enhance corporate efficiency in fraud detection. The Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance discusses forensic accounting techniques and how forensic accountants add value while investigating claims and fraud. It further highlights the benefits of forensic accounting audits for corporate benefits and evidence acceptability. Covering topics such as credit card fraud, blockchain technology, and developing countries, this book is an excellent resource for accounting professionals, external auditors, students and faculty of higher education, auditors, researchers, and academicians.

The Oxford Handbook of Offender Decision Making

Author : Wim Bernasco
Publisher : Oxford University Press
ISBN 13 : 0199338809
Total Pages : 777 pages
Book Rating : 4.1/5 (993 download)

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Book Synopsis The Oxford Handbook of Offender Decision Making by : Wim Bernasco

Download or read book The Oxford Handbook of Offender Decision Making written by Wim Bernasco and published by Oxford University Press. This book was released on 2017 with total page 777 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preface -- Editor's introduction -- Rational choice theory, heuristics and biases -- Evolutionary approaches to rational choice -- Multiple interpretations of rationality in offender decision making -- Situational crime prevention and offender decision making -- Biosocial criminology and models of criminal decision making -- Perceptual deterrence -- Game theory -- Dual-process models of criminal decision making -- Personality and offender decision-making: the theoretical, empirical, and practical implications for criminology -- Temporal discounting, present orientation, and criminal deterrence -- The role of moral beliefs, shame, and guilt in criminal decision-making : an overview of theoretical trameworks and empirical results -- Neural mechanisms of criminal decision making in adolescence : the roles of executive functioning and empathy -- Social learner decision-making : matching theory as a unifying framework for recasting a general theory -- Victim selection -- Co-offending and co-offender selection -- Informal guardians and offender decision making -- Police and offender choices : a framework -- Crime location choice : state-of-the-art and avenues for future research -- High stakes: the role of weapons in offender decision-making -- The effect of alcohol and arousal on criminal decision making -- Emotions in offender decision making -- Experimental designs in the study of offender decision-making -- Observational methods of offender decision making -- Understanding offender decision making using surveys, interviews, and life event calendars -- Simulating crime event decision making : agent-based social simulations in criminology -- Modeling offender decision-making with secondary data -- "Deciding" to kill : understanding homicide offenders' decision-making -- Coldblooded and badass : a "hot/cool" approach to understanding carjackers' decisions -- The reasoning sex offender -- Burglary decisions -- Offender decision-making in corporate and white-collar crime -- Organized crime and protection rackets -- Appendix: research methods -- Notes -- Works cited -- Index

Countering Economic Crime

Author : Axel Palmer
Publisher : Routledge
ISBN 13 : 1351852183
Total Pages : 272 pages
Book Rating : 4.3/5 (518 download)

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Book Synopsis Countering Economic Crime by : Axel Palmer

Download or read book Countering Economic Crime written by Axel Palmer and published by Routledge. This book was released on 2017-09-22 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic crime is a significant feature of the UK’s economic landscape and yet despite the government’s bold mission statements ‘to hold those suspected of financial wrongdoing to account’ as part of their ‘day of reckoning’ and ‘serious about white-collar crime’ agenda, there is a sense that this is still not being done effectively. This book examines the history of the creation of the UK’s anti-economic crime institutions and accompanying legislation, providing a critique of their effectiveness. The book analyses whether the recent regulatory regime is fit for purpose as well as being appropriate for the future. In order to explore how the UK’s economic crime strategies could be improved the book takes a comparative approach analysing policy and legislative responses to economic crime in the United States and Australia in order to determine whether the UK could or should import similar structures or laws to improve the enforcement of UK economic crime.

Handbook of Research on Theory and Practice of Financial Crimes

Author : Rafay, Abdul
Publisher : IGI Global
ISBN 13 : 1799855694
Total Pages : 650 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Handbook of Research on Theory and Practice of Financial Crimes by : Rafay, Abdul

Download or read book Handbook of Research on Theory and Practice of Financial Crimes written by Rafay, Abdul and published by IGI Global. This book was released on 2021-03-18 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt: Black money and financial crime are emerging global phenomena. During the last few decades, corrupt financial practices were increasingly being monitored in many countries around the globe. Among a large number of problems is a lack of general awareness about all these issues among various stakeholders including researchers and practitioners. The Handbook of Research on Theory and Practice of Financial Crimes is a critical scholarly research publication that provides comprehensive research on all aspects of black money and financial crime in individual, organizational, and societal experiences. The book further examines the implications of white-collar crime and practices to enhance forensic audits on financial fraud and the effects on tax enforcement. Featuring a wide range of topics such as ethical leadership, cybercrime, and blockchain, this book is ideal for policymakers, academicians, business professionals, managers, IT specialists, researchers, and students.

Overcriminalization

Author : Douglas Husak
Publisher : Oxford University Press
ISBN 13 : 9780198043997
Total Pages : 248 pages
Book Rating : 4.0/5 (439 download)

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Book Synopsis Overcriminalization by : Douglas Husak

Download or read book Overcriminalization written by Douglas Husak and published by Oxford University Press. This book was released on 2008-01-08 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States today suffers from too much criminal law and too much punishment. Husak describes the phenomena in some detail and explores their relation, and why these trends produce massive injustice. His primary goal is to defend a set of constraints that limit the authority of states to enact and enforce penal offenses. The book urges the weight and relevance of this topic in the real world, and notes that most Anglo-American legal philosophers have neglected it. Husak's secondary goal is to situate this endeavor in criminal theory as traditionally construed. He argues that many of the resources to reduce the size and scope of the criminal law can be derived from within the criminal law itself-even though these resources have not been used explicitly for this purpose. Additional constraints emerge from a political view about the conditions under which important rights such as the right implicated by punishment-may be infringed. When conjoined, these constraints produce what Husak calls a minimalist theory of criminal liability. Husak applies these constraints to a handful of examples-most notably, to the justifiability of drug proscriptions.

Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility

Author : Lopes, Carlos Flórido
Publisher : IGI Global
ISBN 13 : 1668478870
Total Pages : 337 pages
Book Rating : 4.6/5 (684 download)

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Book Synopsis Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility by : Lopes, Carlos Flórido

Download or read book Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility written by Lopes, Carlos Flórido and published by IGI Global. This book was released on 2023-09-28 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the evolution of corporate governance in the last 30 years, corporate scandals have not stopped appearing in the media and academic documents. Therefore, this book presents a multidisciplinary study of corporate governance, as its mechanisms to reduce conflicts of interest and risk management must act as preventers of ethical and financial problems. The number of corporate scandals began to grow in the 1960s and peaked in the 1990s. From the first decade of the 2000s onwards, a remarkable evolution has taken place in the regulation market. However, new scandals continued to take place including the Subprime Crisis of 2008. New concepts such as corporate social responsibility (CRS), independence, gender diversity, and shell companies were incorporated. Until 2008 the scandals were mainly financial. Now, cases of corruption, environmental accidents, unsafe working conditions, child labor, and the political influence of power are increasing, which this book intends to address. It is critical to explore methodologies that allow collaboration among companies, regulatory entities, and those that guide their behavior and to ensure that they are consistent with the values of ethics, legality, disclosure, social responsibility, and accountability. Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility examines the tools of management and control that can be used as enforcement mechanisms of corporate governance and social responsibility and provides critical research on how to improve, discuss, and develop theories around fraud, corruption, ethics, corporate governance, and corporate social responsibility. Covering topics such as corporate scandal, human rights, and business fraud, this publication is ideal for corporate governance and social responsibility professionals such as accountants, auditors, tax officers, counsellors, directors, and managers as well as researchers, investors, and regulatory bodies and authorities.

Research Anthology on Business Law, Policy, and Social Responsibility

Author : Management Association, Information Resources
Publisher : IGI Global
ISBN 13 :
Total Pages : 2119 pages
Book Rating : 4.3/5 (693 download)

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Book Synopsis Research Anthology on Business Law, Policy, and Social Responsibility by : Management Association, Information Resources

Download or read book Research Anthology on Business Law, Policy, and Social Responsibility written by Management Association, Information Resources and published by IGI Global. This book was released on 2023-12-21 with total page 2119 pages. Available in PDF, EPUB and Kindle. Book excerpt: The complicated interactions between business, law, and societal expectations pose an unprecedented challenge in modern commerce. Businesses navigate an intricate ecosystem shaped by legal principles, government regulations, and evolving societal values. The Research Anthology on Business Law, Policy, and Social Responsibility comprehensively explores critical issues as societal expectations for responsible business practices rise across a four-volume collection. The anthology's timely significance makes this reference with an exhaustive coverage an indispensable resource. Carefully curated, the collection sheds light on the latest trends, techniques, and applications in business law and policy. Covering topics from the transformation of business ethics in the digital era to the role of multi-national corporations in enforcing competition laws, the anthology serves as a vital reference for academics, lawyers, policymakers, and business professionals. Libraries seeking expansive and diverse research materials will find this anthology to be an exceptional solution, enriching the academic environment and serving as an invaluable tool for researchers, educators, and students. The Research Anthology on Business Law, Policy, and Social Responsibility is a comprehensive addition to any institution's collection, addressing the diverse needs of those exploring the landscape of business law and policy.