operational-search authorities during the pre-trial proceedings in criminal cases of fraud, as a result of which the author draws …

, and more and more frequently plagued by fraud and abuse. This article gathers together for the first time in one place all … whistleblower provisions with particular emphasis on its use in the hospice fraud context, the relevant case law, and the joint … efforts of whistleblowers and federal law enforcement attorneys and agents in ferreting out hospice fraud. The article …

White-collar federal fraud sentencing has long been fraught with controversy and criticism. As a result, the U ….S. Sentencing Commission's intensive multi-year examination of sentencing for fraud crimes generated tremendous interest among the … in process and purpose, fall short of sorely needed reforms that would serve to realign white-collar fraud punishments …

Background We aimed to identify the indicators of healthcare fraud and abuse in general physicians' drug prescription … claims, and to identify a subset of general physicians that were more likely to have committed fraud and abuse. Methods We …%) were ‘suspects' of conducting abusive behavior. The results also identified 2% of physicians as suspects of fraud …

created a capable “toolkit” within SOX to fight fraud and enhance disclosure. Sarbanes-Oxley has been effective in stemming … fraud does not stop at the door of the nonprofit world. Fraud within nonprofit corporations is a widespread problem, and … the great potential for abuse and fraud. The economic impact of the nonprofit sector upon the American economy is no small …

In turbulent economic times, employees can cause a greatest fraud threat. Economic downswings are closely associated …. Workplace fraud has made a lot of headlines in the Zimbabwean media, where companies are affected drastically on their bottom … line. The purpose of the study was to investigate the main forces of workplace fraud in Zimbabwe in an ailing economy in …

We use a comprehensive and unique fraud database from the Institute for Fraud Prevention (IFP) to test the relationship …, short tenure is only marginally related to the likelihood of fraud. Also, only tenure of nine years or more is positively … associated with the likelihood of fraud. We also find that compared with other audit firms, the Big-N are less likely to be …

cannot be 100% secure against unknown threats, a certain level of preparedness can go a long way in countering fraud risk …. Internal audit professionals should play an integral role in their organization's fraud-fighting efforts. Some of other … promising steps to control frauds are: educate customers about fraud prevention, make application of laws more stringent …

The paper presents a conceptual framework of financial fraud based on the historical interaction of opportunity and …