, at the expense of the CEO, following accounting fraud …

We investigate tax fraud in a major export-promotion program in India -- the Duty Drawback scheme -- which enables … detect fraud based on two approaches. First, we show that bilateral trade asymmetries between reported exports by India and … of unit values reported by importing countries. Our results suggest that fraud currently detected by customs represents …

We examine the effect of insider share pledges on corporate fraud. We find a positive, causal relation between share … pledges by controlling shareholders and detected corporate fraud. Firms whose controlling shareholders pledge have longer … fraud detection cycles and receive lighter punishments. Firms with pledging controlling shareholders who hold pledging …

of fraud and money laundering (ML) in financial statements of the listed firm on the Tehran Stock Exchange. The procedure … regression using panel data. The Benish model is used measure the level of fraud in financial statements, and for ML, the … corporate governance structures on financial statement fraud and ML, it can provide helpful information for investors and …

Introduction -- Part I: Theme 01 – The Concept of Corporate Fraud -- Chapter 1: What is Corporate Fraud? -- Chapter 2 …: Types of Corporate Fraud -- Chapter 3: Theorical and Empirical Justification of Corporate Fraud -- Part II: Theme 02 … – Corporate Fraud Across Countries and Industries -- Chapter 4: Corporate Fraud in Developing Countries -- Chapter 5: Corporate …

Fraud Auditing and Forensic Accounting; Contents; Preface; Acknowledgments; Chapter 1: Background of Fraud Auditing and … Forensic Accounting; Chapter 2: Fraud Principles; Chapter 3: Fraud Schemes; Chapter 4: Red Flags; Chapter 5: Fraud Risk … Assessment; Chapter 6: Fraud Prevention; Chapter 7: Fraud Detection; Chapter 8: Fraud Response; Chapter 9: Computer Crime …