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Year of publication
Subject
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Fraud 5,132 Betrug 4,658 Wirtschaftskriminalität 1,621 Economic crime 1,589 Bilanzdelikt 803 Accounting fraud 796 Wirtschaftsprüfung 558 Financial audit 550 fraud 472 Experiment 425 Corporate governance 383 USA 377 Theorie 375 Theory 372 United States 365 Corporate Governance 362 Corruption 319 Korruption 295 Risk management 259 Risikomanagement 253 Accounting 224 Managers 220 Führungskräfte 218 Business ethics 214 Unternehmensethik 210 Ethics 209 Rechnungswesen 205 Crime 181 Ethik 175 Agency theory 172 Kriminalität 172 Prinzipal-Agent-Theorie 172 Spieltheorie 171 China 165 Game theory 165 Consumer behaviour 162 Deutschland 162 Internal control 158 Germany 155 Konsumentenverhalten 152
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Online availability
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Free 2,015 Undetermined 1,788 CC license 141
Type of publication
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Article 3,039 Book / Working Paper 2,405 Journal 20 Other 7
Type of publication (narrower categories)
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Article in journal 2,149 Aufsatz in Zeitschrift 2,149 Graue Literatur 465 Non-commercial literature 465 Working Paper 427 Arbeitspapier 383 Aufsatz im Buch 229 Book section 229 research-article 217 Hochschulschrift 80 Thesis 48 Amtsdruckschrift 45 Government document 45 Collection of articles of several authors 44 Sammelwerk 44 Case study 41 Fallstudie 41 review-article 41 Aufsatzsammlung 32 Article 31 Conference paper 25 Konferenzbeitrag 25 case-report 23 conceptual-paper 23 technical-paper 20 viewpoint 19 Konferenzschrift 17 Collection of articles written by one author 16 Sammlung 16 Guidebook 13 Ratgeber 13 Annual report 10 Jahresbericht 10 Conference proceedings 9 Bibliographie 8 Handbook 8 Handbuch 8 review 7 Lehrbuch 5 Textbook 5
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Language
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English 4,912 German 286 Undetermined 253 French 19 Spanish 8 Italian 3 Lithuanian 2 Romanian 2 Czech 1 Malay (macrolanguage) 1 Dutch 1 Portuguese 1 Russian 1 Albanian 1 Serbian 1 Turkish 1
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Author
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Kerschbamer, Rudolf 33 Sutter, Matthias 33 Villeval, Marie-Claire 24 Balafoutas, Loukas 22 Cumming, Douglas J. 22 Beck, Adrian 21 Waibel, Christian 21 Ainsworth, Richard Thompson 20 Rasch, Alexander 18 Gottschalk, Petter 17 Hou, Wenxuan 17 Popoola, Oluwatoyin Muse Johnson 16 Brody, Richard G. 15 Wells, Joseph T. 15 Brazel, Joseph F. 14 Galeotti, Fabio 14 Lee, Edward 14 Hornuf, Lars 13 Schneider, Friedrich 13 Frey, Bruno S. 12 Halla, Martin 12 Jones, Keith L. 12 Kosse, Anneke 12 Vorobyev, Dmitriy 12 Che-Ahmad, Ayoib 11 Houser, Daniel 11 Kassem, Rasha 11 Kocher, Martin 11 Levitt, Steven D. 11 Mikhed, Vyacheslav 11 Samsudin, Rose Shamsiah 11 Spagnolo, Giancarlo 11 Chen, Jiandong 10 Li, Yiting 10 Morse, Adair 10 Stephen, James 10 Zingales, Luigi 10 Button, Mark 9 Cohn, Alain 9 Creti, Anna 9
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Institution
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National Bureau of Economic Research 33 Europäische Kommission 17 Europäische Kommission / Europäisches Amt für Betrugsbekämpfung 15 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 15 European Commission / European Anti-Fraud Office 14 Federal Reserve Bank of Philadelphia 10 European Central Bank 7 OECD 7 European Investment Bank 6 Springer Fachmedien Wiesbaden 5 European Commission / Directorate-General for Taxation and Customs Union 4 European Court of Auditors 4 European Parliament / Directorate-General for Internal Policies of the Union 4 Verlag Dr. Kovač 4 Asian Development Bank 3 Asian Development Bank (ADB) 3 Bank für Internationalen Zahlungsausgleich / Committee on Payments and Market Infrastructures 3 C.E.P.R. Discussion Papers 3 Economics Research, World Bank Group 3 European Commission / Secretariat-General 3 Europäische Investitionsbank 3 HAL 3 Institut für Finanzwissenschaft, Fakultät für Volkswirtschaft und Statistik 3 Nomos Verlagsgesellschaft 3 PwC 3 Subcommittee on Investigations of the Committee on Government Operations U.S. Senate 93. Congr. 1. sess. pursuant to Sec. 4, Senate Resolution 46, 93, Congr. 3 WIFO 3 CASE 2 CER-ETH Center of Economic Research, Department of Management, Technology and Economics (D-MTEC) 2 CESifo 2 Center for Economic Research and Graduate Education and Economics Institute (CERGE-EI) 2 Center for Research in Economics, Management and the Arts (CREMA) 2 Deutsches Netzwerk Wirtschaftsethik - EBEN Deutschland e.V. 2 Deutschland / Bundeskriminalamt 2 EIB Group 2 EY 2 EconWPA 2 European Commission / Directorate-General for Communication 2 European Commission / Directorate-General for Employment, Social Affairs and Inclusion 2 European Commission / Directorate-General for Migration and Home Affairs 2
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Published in...
All
Journal of Financial Crime 143 Journal of business ethics : JOBE 79 Managerial Auditing Journal 72 Issues in accounting education 49 Journal of economic behavior & organization : JEBO 47 CESifo working papers 35 Journal of economic criminology 35 Discussion paper series / IZA 32 NBER working paper series 32 Finance research letters 28 The accounting review : a publication of the American Accounting Association 28 Working paper / National Bureau of Economic Research, Inc. 25 Journal of Money Laundering Control 22 Journal of payments strategy & systems 22 Journal of behavioral and experimental economics 21 Auditing : a journal of practice & theory 20 International journal of accounting information systems 20 NBER Working Paper 20 The journal of corporate accounting & finance 20 Journal of business ethics : JBE 19 Journal of Investment Compliance 18 Research on professional responsibility and ethics in accounting 18 Fraud Management in Kreditinstituten : Praktiken, Verhinderung, Aufdeckung 17 Organizational behavior and human decision processes : a journal of fundamental research and theory in applied psychology 17 Accounting horizons : a quarterly publication of the American Accounting Association 16 CESifo Working Paper 16 Corporate fraud exposed : a comprehensive and holistic approach 16 Journal of economic psychology : research in economic psychology and behavioral economics 16 The journal of corporate finance : contracting, governance and organization 16 Discussion paper / Centre for Economic Policy Research 15 Economics letters 15 International journal of economics and financial issues : IJEFI 15 MPRA Paper 15 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 14 Journal of Business Ethics 14 Journal of accounting education 14 Risks : open access journal 14 SpringerLink / Bücher 14 CESifo Working Paper Series 13 IZA Discussion Paper 13
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Source
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ECONIS (ZBW) 4,658 Other ZBW resources 357 RePEc 301 EconStor 76 USB Cologne (EcoSocSci) 58 BASE 12 ArchiDok 9
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Showing 1 - 50 of 5,471
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A model of Charles Ponzi
Barlevy, Gadi; Xavier, Inês - 2025
We develop a model of Ponzi schemes with asymmetric information to study Ponzi frauds. A long-lived agent offers to save on behalf of short-lived agents at a higher rate than they can earn themselves. The long-lived agent may genuinely have a superior savings technology, but may be an imposter...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332994
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Internal auditing's role in preventing and detecting fraud : an empirical analysis
Bonrath, Annika; Eulerich, Marc - In: International journal of auditing : IJA 28 (2024) 4, pp. 615-631
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Spreading the news : donor response to disclosures about nonprofit fraud
Harris, Erica E.; Petrovits, Christine M.; Yetman, … - In: Nonprofit and voluntary sector quarterly : journal of … 53 (2024) 3, pp. 638-665
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Innovative approaches to ensuring cybersecurity and public safety : the socio-economic dimension
Tiutiunyk, Inna; Pozovna, Iryna; Zaskorski, Wojciech - In: Marketing i menedžment innovacij : m&mi 15 (2024) 4, pp. 127-140
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Board diversity and compliance practices
Arenas-Torres, Felipe; Cabrera-Vargas, Paz; … - In: Revista globalización, competitividad y gobernabilidad … 18 (2024) 1, pp. 93-106
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014534724
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Forensic accounting in fraud detection and prevention : a qualitative investigation of microfinance institutions
Eghe-Ikhurhe, Grace Osariemen; Roni, Naheed Nawazesh; … - In: International journal of management, economics and … 13 (2024) 3/4, pp. 116-133
Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world's most severe economic threat. Forensic accounting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015070850
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Preventing payments fraud in the FinTech era : new evidence from a behavioural experiment
Akesson, Jesper; Gathergood, John; Quispe-Torreblanca, Edika - 2023
Innovation in financial technology has granted consumers increased access to faster, more convenient payment services. This development has, however, also given rise to Authorised Push Payment (APP) fraud, where consumers are unwittingly manipulated into authorising transactions to counterfeit...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014430708
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Designing a framework for small and medium enterprises to build a fraud management program in times of digitalization
Trierweiler, Michaela K. - 2023
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Fraud detection in healthcare insurance claims using machine learning
Nabrawi, Eman; Alanazi, Abdullah - In: Risks : open access journal 11 (2023) 9, pp. 1-14
Healthcare fraud is intentionally submitting false claims or producing misinterpretation of facts to obtain entitlement payments. Thus, it wastes healthcare financial resources and increases healthcare costs. Subsequently, fraud poses a substantial financial challenge. Therefore, supervised...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014375217
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Work-from-home and the risk of securities misconduct
Cumming, Douglas J.; Firth, Chris; Gathergood, John; … - In: European financial management : the journal of the … 29 (2023) 4, pp. 1054-1077
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Overview of recent cases before the Court of Justice of the European Union : January-June 2023
Melin, Pauline; Sivonen, Susanne - In: European journal of social security 25 (2023) 3, pp. 288-295
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Correlates of responding to and becoming victimized by fraud : examining risk factors by scam type
DeLiema, Marguerite; Li, Yiting; Mottola, Gary - In: International journal of consumer studies 47 (2023) 3, pp. 1042-1059
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Owner-occupancy fraud and mortgage performance
Elul, Ronel; Payne, Aaron; Tilson, Sebastian - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014282221
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Restatement costs and reporting bias
Herly, Marie; Niebuhr, Nikolaj Kirkeby - In: Journal of business finance & accounting : JBFA 50 (2023) 1/2, pp. 91-117
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Cybercrime on the Ethereum blockchain
Hornuf, Lars; Momtaz, Paul P.; Nam, Rachel J.; Yuan, Ye - 2025
We examine how cybercrime impacts victims' risk-taking and returns. The results from our difference-in-differences analysis of a sample of victim and matched non-victim investors on the Ethereum blockchain are in line with prospect theory and suggests that victims increase their long-term total...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015272749
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - In: International tax and public finance 32 (2025) 1, pp. 195-237
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A model of Charles Ponzi
Barlevy, Gadi; Xavier, Inês - 2025
We develop a model of Ponzi schemes with asymmetric information to study Ponzi frauds. A long-lived agent offers to save on behalf of short-lived agents at a higher rate than they can earn themselves. The long-lived agent may genuinely have a superior savings technology, but may be an imposter...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394097
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Do higher insurance premiums provoke larger reported losses? : an experimental study
Morrison, William G.; Ruffle, Bradley J. - 2025
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ESG and financial distress : the role of bribery, corruption, and fraud in FTSE all-share companies
Sastroredjo, Probowo Erawan; Suganda, Tarsisius Renald - 2025
Our investigation examined the impact of ESG (Environmental, Social, and Governance) activities on corporate financial distress. This research utilised data from companies listed in the FTSE All-Share index from 2014 to 2022 from the Refinitiv EIKON database. We incorporated year- and...
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Cryptocurrency regulation in the US and the Czech Republic : a comparative analysis of enforcement and effectiveness
Brandejský, Tomáš - In: World economy and policy 4 (2025) 1, pp. 1-23
The article "Cryptocurrency Regulation in the US and the Czech Republic: A Comparative Analysis of Enforcement and Effectiveness" examines the regulatory frameworks in both countries as they address the rising risks of fraud associated with crypto-assets like cryptocurrencies and Non-Fungible...
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Combating trade-related fraud : do the Financial Action Task Force recommendations bite?
Bensassi, Sami; Raz, Arisyi F. - In: Economica 92 (2025) 365, pp. 322-347
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Peer evaluation tournaments
Dufwenberg, Martin; Görlitz, Katja; Gravert, Christina - 2025
Peer evaluation tournaments are common in academia, the arts, and corporate environments. They make use of the expert knowledge that academics or team members have in assessing their peers’ performance. However, rampant opportunities for cheating may throw a wrench in the process unless,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015326236
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Afraid of the unknown : crypto literacy and fear of online fraud
Engle, Timothy A.; Maher, Cooper A.; Jones, Michael - In: Journal of economic criminology 7 (2025), pp. 1-11
The proliferation of cryptocurrency throughout society has led to widespread usage within criminal offending. Despite this, limited research has investigated fear of cryptocurrency-based victimization, or the role that financial or cryptocurrency literacy play in influencing such fears. This...
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Harnessing artificial intelligence and machine learning for fraud detection and prevention in Nigeria
Odufisan, Oluwaseun Isaac; Abhulimen, Osekhonmen Victory; … - In: Journal of economic criminology 7 (2025), pp. 1-9
Fraud poses a significant threat to Nigeria's burgeoning digital economy, impacting sectors like finance, e-commerce, healthcare, and education. Traditional methods struggle to keep pace with evolving fraud schemes. This paper investigates the potential of Artificial Intelligence (AI) and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015400815
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Strategic business movements? : The migration of online romance fraudsters from Nigeria to Ghana
Lazarus, Suleman; Button, Mark; Garba, Kaina Habila; … - In: Journal of economic criminology 7 (2025), pp. 1-7
This study used an emic approach to examine the dynamics of online romance fraud, focusing on the migration of offenders from Nigeria to Ghana. We collected data through qualitative methods, such as semi-structured interviews and focus group discussions. Ghanaian police officers and Nigerian law...
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Preventing fraud in crypto payments
Damkjær Christensen, Louise - In: Journal of economic criminology 7 (2025), pp. 1-7
When paying with a payment instrument in fiat currency within the EU, the transaction is covered by the PSD2, which provides prudent protection for payers and their payment instruments. When the transaction is instead executed in bitcoin, an unbacked crypto-asset, the transaction is not covered...
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Metaverse crimes in virtual (Un)reality : fraud and sexual offences under English law
Karapatakis, Andreas - In: Journal of economic criminology 7 (2025), pp. 1-9
The technological evolution has not only opened new frontiers but has also become an indispensable part of our daily lives. However, the technology that enhances our lives presents a dual reality-it offers opportunities for criminals while creating challenges for law enforcement. Fraud,...
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Compliance in international logistics' finance : anti-money laundering and know-your-customer
Oldenburg, Dorle Katharina; Ostendorf, Thomas - In: Vierteljahreshefte zur Arbeits- und … 2 (2025) 2, pp. 223-248
Approximately sixty percent of German goods exports are transported via sea freight. The international shipping industry is dominated by firms registered in offshore centers with little transparency. Criminals feel invited to abuse these opaque constructions for laundering their illegally...
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Compliance in international logistics' finance: Anti-money laundering and know-your-customer
Oldenburg, Dorle Katharina; Ostendorf, Thomas - In: Vierteljahreshefte zur Arbeits- und … 2 (2025) 2, pp. 223-248
Approximately sixty percent of German goods exports are transported via sea freight. The international shipping industry is dominated by firms registered in offshore centers with little transparency. Criminals feel invited to abuse these opaque constructions for laundering their illegally...
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"Not a dog. Not a wolf. All he knows is what he's not" : detection indicators for Buffer Companies involved in complex fiscal frauds
De Simoni, Marco; Pellegrini, Antonio - 2025
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How does judges' personal exposure to financial fraud affect white-collar sentencing?
Nguyen, Trung; Raghunandan, Aneesh; Scherf, Alexandra - In: Journal of accounting research 63 (2025) 2, pp. 989-1029
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Fraud investigation skills for internal auditors
Labuschagne, Mario; Fourie, Houdini - In: International journal of accounting, auditing and … 21 (2025) 1/2, pp. 301-318
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Preventing fraudulent financial reporting with reputational signals of strategic auditors
Sealy, Chezham L.; Simon, Chad A. - 2025
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Preventing fraud and mismanagement of public funds in Africa : a role for indigenous knowledge in Nigeria
Olaopa, Olawale Rafiu - In: International journal of learning and change : IJLC 14 (2022) 2, pp. 121-136
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An analysis of external and internal auditors' use of ISA 240 red flags : the impact of auditors' estimation of fraud pervasiveness
Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent business & management 9 (2022) 1, pp. 1-21
The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and misappropriation of assets. Further, this study attempts to...
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Revealing the fraud at the end of the fiscal year at local government agencies in Indonesia
Tarjo, Tarjo; Riskiyadi, Moh. - In: International journal of public sector performance … 9 (2022) 4, pp. 451-464
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Introduction of a corporate security risk management system : the experience of Poland
Kalina, Iryna; Khurdei, Viktoriia; Shevchuk, Vira; … - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-27
To ensure the economic security of companies, it is necessary to introduce a risk management system based on the use of various tools, especially financial ones. The purpose of the article is to scientifically substantiate the paradigm of integration of the risk management mechanism into the...
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The theater's backstage, when numbers serve the show, a case study on Livent, part 1
Malo, Angélique; Courtois, Cynthia - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 3, pp. 455-473
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Systemic acquired critique of credit card deception exposure through machine learning
Dantas, Rui Miguel; Firdaus, Raheela; Jaleel, Farrokh; … - In: Journal of open innovation : technology, market, and … 8 (2022) 4, pp. 1-20
A wide range of recent studies are focusing on current issues of financial fraud, especially concerning cybercrimes. The reason behind this is even with improved security, a great amount of money loss occurs every year due to credit card fraud. In recent days, ATM fraud has decreased, while...
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Bitcoin flash crash on May 19, 2021 : what did really happen on Binance?
Baumgartner, Tim; Güttler, André - Leibniz-Institut für Wirtschaftsforschung Halle - 2022
Bitcoin plunged by 30% on May 19, 2021. We examine the outage the largest crypto exchange Binance experienced during the crash, when it halted trading for retail clients and stopped providing transaction data. We find evidence that Binance back-filled these missing transactions with data that...
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The effect of priming on fraud : evidence from a natural field experiment
Bindra, Parampreet Christopher; Pearce, Graeme - In: Economic inquiry 60 (2022) 4, pp. 1854-1874
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Probable earning manipulation and fraud in banking sector : empirical study from East Africa
Nyakarimi, Samuel - In: Cogent economics & finance 10 (2022) 1, pp. 1-20
The aim of the study was to determine extent of earning manipulations and possible fraudulent activities in banking sector. The study involved banks in East Africa where the financial statements of 34 banks in Kenya, 30 banks in Tanzania and 20 banks in Uganda were analysed. The study used...
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Regulatory actions against corporate irregularities in India : analyzing the stock market impact
Jain, Prateek - In: Cogent economics & finance 10 (2022) 1, pp. 1-11
In this article, I use a unique dataset consisting of listed Indian firms that have been indicted for economic malpractice/default or have been non-compliant with laws/ regulations/ guidelines to estimate the stock price impact of regulatory actions against corporate irregularities. The sample...
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Exploration of themes based twitter data in fraud-forensic accounting studies
Utama, A. A. G. S.; Basuki, Basuki - In: Cogent business & management 9 (2022) 1, pp. 1-19
The rapid development of information technology is also followed by developing databases and information based on social media. Social media Twitter is one area for disclosing accounting information in tweets, retweets, and other posts. This study aims to explore fraud-forensic accounting...
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A fractal view on losses attributable to scams in the market for initial coin offerings
Grobys, Klaus; King, Timothy; Sapkota, Niranjan - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-18
Analogous to traditional Initial Public Offerings (IPO), Initial Coin Offerings (ICOs) represent an emerging channel through which firms can access external funding using the new evolving digital financial market for tokens. However, while ICOs represent an alternative funding channel for...
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Debtor fraud in consumer debt renegotiation
Mikhed, Vyacheslav; Raina, Sahil; Scholnick, Barry; … - 2022
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Fraud prevention determinants : a Balinese cultural overview
Saputra, Komang Adi Kurniawan; Mu'ah; Jurana; Korompis, … - In: Australasian accounting business and finance journal : AABF 16 (2022) 3, pp. 167-181
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Forensic accounting in fraud detection and prevention: A qualitative investigation of microfinance institutions
Eghe-Ikhurhe, Grace Osariemen; Roni, Naheed Nawazesh; … - In: International Journal of Management, Economics and … 13 (2024) 3/4, pp. 116-133
Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world's most severe economic threat. Forensic accounting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015076397
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Internal auditing's role in preventing and detecting fraud: An empirical analysis
Bonrath, Annika; Eulerich, Marc - In: International Journal of Auditing 28 (2024) 4, pp. 615-631
Internal auditing plays a pivotal role in preventing and detecting fraudulent activities. However, the orientation and role of internal auditing in dealing with fraud risk can vary significantly across different companies. This study examines the relationship between the internal audit function...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015106449
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Supply-chain finance digitalization and corporate financial fraud : evidence from China
Jiang, Hui; Peng, Cheng; Ren, Daling - In: Economic modelling 139 (2024), pp. 1-15
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189709
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