Purpose – This paper sets out to discuss white‐collar crime and fraud in China and to draw implications for Western businesses wishing to enter the Chinese market. Design/methodology/approach – The paper provides examples of recent frauds committed in China and also provides a brief review...

Purpose – One of the key components to fraud prevention is strong internal controls. However, the greatest threat to an organization's information security is the manipulation of employees who are too often the victims of ploys and techniques used by slick con men known as social engineers....

Purpose – The purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud examiners use fraud prevention and detection methods, and their perceptions regarding the effectiveness of these methods. Design/methodology/approach – A survey was...

Purpose – One of the key components to fraud prevention is strong internal controls. However, the greatest threat to an organization's information security is the manipulation of employees who are too often the victims of ploys and techniques used by slick con men known as social engineers....

Purpose – The purpose of this paper is to understand workplace violence risk factors linked to fraud detection and safeguards professionals can implement to reduce such risk. Design/methodology/approach – Sources of information consisted of published news media, scholarly articles, and...

Purpose – The purpose of this paper is to illustrate how a financial fraud practice, known as affinity fraud, relies on building trust with victims based on shared affiliations or characteristics such as age, race, religion, ethnicity or professional designations, for the purpose of exploiting...

Purpose – The purpose of this paper is to expose inefficient regulatory policies and organizational weaknesses at the Securities and Exchange Commission (SEC) that have contributed to a series of regulatory oversights that have produced some of the largest fraud schemes perpetrated on...

Purpose – The purpose of this paper is to recognize that organized crime and terrorism do not always operate independently from each other but, at times, rely on each other to create synergistic outcomes and use the same tactics and methods to advance their goals such as the use of fraud....

Purpose – The purpose of this paper is to explore the various methods available when conducting a pre‐employment screening investigation in attempt to hire honest employees, those less likely to commit fraud against their organization. While many companies perform the most basic type of...