argument" in bankruptcy fraud cases. This Article seeks to clarify the existing law and recommend changes to the governing … fraud and describes how debtors perpetrate fraud and how attorneys may be assisting them. It also explains how the … Bankruptcy Code and the Federal Criminal Code currently seek to deter fraud and to punish debtors who commit it …

Under the Torrens system of land registration it is irrefutable that, pursuant to the fraud exception, a fraudulent … registered proprietor does not acquire an indefeasible title. There are two clear categories of cases in which the fraud … unregistered interest holder has been defrauded out of his or her interest. In both cases the fraud exception will only apply if …

borrowers and the total gross loan portfolio outstanding. An application of the criminologists' perspective and Black's theory … of control fraud to the global microfinance industry reveals a high degree of overlap between the common characteristics … operating performance, a reputation for integrity and innovativeness, concentration in unregulated markets and areas most …

legislation, and increase in the activities of government offer new opportunities for fraud perpetrators and forensic accountants … performance fraud risk assessment in the Malaysian public sector. It also creates awareness to stakeholders fighting fraud in the … public sector to the understanding of fraud mechanism and how to deal with fraudsters. The objective of the study is to …

The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk … auditors in the areas of fraud prevention/deterrent, detection and response. Because of the adoption of cross-sectional design … capability requirement in the workplace. Since no nation is immune to fraud and as loss due to fraud is costly, the result of …

competence (i.e., task performance fraud risk assessment (TPFRA)) in the Malaysian public sector.It also draws the attention of … the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with … global practices in fighting fraud in the Malaysian public sector …

controls and the risk of fraud). The analysis uses the dimensions of power distance and long-term vision to predict the effects … for fraud when planning an audit …

governance reforms reduced financial reporting fraud. Comparing firms forced to comply with the reforms to firms already in … compliance, we find that mandated increases in overall board independence significantly reduced the rate of fraud, while … incidence of fraud …

The following essay reviews a new form of sentencing enhancement under the security fraud statutes of two states. The … sentencing enhancement is imposed on individuals who are found guilty of affinity fraud. Affinity fraud is any type of fraud in … which the perpetrator tailors the fraud to target members of a particular group united by common traits or interests that …