Misrepresentation of financial statements; An accounting fraud case from Turkey
AbstractPurpose - The objective of this paper is to show to the public in general and auditors in particular that in the absence of control there is always a risk of fraud. Fraud can be in various...
View ArticleThe corporation as a city
AbstractPurpose - The purpose of this paper is to examine the social and structural relationships of the corporation as these factors may or may not affect the prevalence and type of white collar crime...
View ArticleAnti-social financial practices in Nigeria: A significant others perceptions
AbstractPurpose - The problem of anti-corruption practices seems to be a taken-for âgranted reality in many part of the world. In most developing countries like Nigeria, it is apparently seen as...
View ArticleLegislative and regulatory responses to the Global Financial Crisis from...
AbstractPurpose - The purpose of this paper is to report and review the legislative and regulatory responses to the global financial crisis (GFC) from within the United Kingdom...
View ArticleThe quality of reported numbers by the management: A case testing of earnings...
AbstractPurpose - Quality of reported numbers by the management has always been a concern for a common shareholder on account of underlying proposition of earnings management. There are numerous models...
View ArticleUnderstanding the roles of loss-premium comparisons and insurance coverage in...
AbstractPurpose - Customer perceptions of insurance frauds have been studied in recent years. Based on Adamsâ equity theory, this research further examines the impacts of loss-premium comparisons...
View ArticleCulpable insiders â the enemy within, the victim without
AbstractPurpose - This paper explores the role of the culpable insider and the predatory criminal in fraud and deception. Design/methodology/approach - Two groupings of fraud are considered in this...
View ArticleThe 2012 Italian anti-corruption law in light of international best practices
AbstractPurpose - 2012 has marked a turning point in Italian anti-corruption policy. In response to the low ranking that Italy has in all international anti-corruption indices, the critiques expressed...
View ArticleCryptocurrencies: an unconventional challenge to the AML/CFT regulators?
AbstractPurpose - Purpose of the article is to look closely at the phenomenon of the cryptocurrencies such as Digicash and Bitcoin to identify their potential vulnerabilities to money laundering and...
View ArticleAre governments doing business with criminals and terrorist financiers?
AbstractNot available.
View ArticleFinancial malpractices and stock market development in Nigeria: An...
AbstractPurpose - To investigate if the prevalence of corruption and other unwholesome financial practices in Nigeria contributed substantially to the stunted growth of the capital market in general...
View ArticleCulpable insiders â the enemy within, the victim without
AbstractPurpose â The purpose of this paper is to explore the role of the culpable insider and the predatory criminal in fraud and deception. Design/methodology/approach â Two groupings of fraud...
View ArticleThe 2012 Italian anti-corruption law in light of international best practices
AbstractPurpose â The purpose of this paper is to compare a new anti-corruption law approved by the Italian Parliament in November 2012 with Italian treaty obligations, the international evaluation...
View ArticleFinancial malpractices and stock market development in Nigeria: An...
AbstractPurpose â The purpose of this paper is to investigate if the prevalence of corruption and other unwholesome financial practices in Nigeria contributed substantially to the stunted growth of...
View ArticleThe quality of reported numbers by the management: A case testing of earnings...
AbstractPurpose â The present article aims to test the fairness of reported numbers by the management and examine the magnitude of earnings management in Indian corporate enterprises by testing the...
View ArticleCryptocurrencies: an unconventional challenge to the AML/CFT regulators?
AbstractPurpose â The purpose of the article is to look closely at the phenomenon of the cryptocurrencies such as and bitcoin to identify their potential vulnerabilities to money laundering and...
View ArticleUnderstanding the roles of loss-premium comparisons and insurance coverage in...
AbstractPurpose â The purpose of this paper is to examine the impacts of loss-premium comparisons (loss-premium comparison refers to the amount of an actual loss compared to the premium level) and...
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