The phenomenon of fraud and abuse remains relevant, as evidenced not only by studies published in this area, but also …

In response to calls for more research on how to prevent or detect fraud (ACAP, 2008; AICPA, 2002; Carcello et al …., 2008; Wells, 2004), we develop a framework that identifies three psychological pathways to fraud, supported by multiple …-making, and 2) to increase our understanding of the psychology of committing fraud. Our framework builds on the existing fraud …

governments. Fighting corruption requires the investigation, detection and prevention of frauds. Advancement in fraud detection … process includes the use of forensic accounting and empirical studies reported its effectiveness in fraud detection process … forensic accounting in fraud detection process and proposed a framework for an in-depth investigation into possible factors …

Fraud and corruption in developing countries is regarded as a way of life, norm in public service or a culture that … cannot be wish away. Auditors concentrate of error detection and regards fraud and corruption as a secondary assignment in a … incidence of fraud in financial records. Auditors are fact witness, whereas Forensic investigation professionals or forensic …

The menace of fraud and corruption in nation building cannot be overemphasized, especially since the 2008 world … economic crisis. In most cases, fraud and corruption have limited the economic growth and the development of infrastructures in … many nations. Furthermore, with the advent of electronic transactions, the occurrence of fraud and financial crimes have …

Accounting errors and fraud are common in most businesses, but there is a difference between fraud and … misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last … fraud and corruption, accelerated by electronic systems and modern platforms.The most recent developments tend to confirm …

The Fraud Investigations Division of Inspectorate General (IG/IN) plays an important role leading the EIB Group …'s efforts to combat fraud, corruption and other Prohibited Conduct affecting the bank's operations. This report covers IG …/IN's activities in 2016 and gives an overview of the work undertaken by the EU bank against fraud and corruption, providing relevant …