The number of cross-border mergers and acquisitions has increased lately. Along with these the possibilities to commit fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific issues related to fraudulent practices in the...

Economic globalizations, development of international markets, have led multinational companies to develop their activities worldwide. In this context, they faced different accounting regulations of various countries. Therefore, based on the need for a common framework of accounting regulations,...

Knowledge society led, simultaneously, to the globalization of fraud potential. In this purpose, numerous tools and computer techniques have been created in order to combat fraud. Analyzing the main characteristics and specific operations we consider that all have a great drawback: they don’t...