Consumer financial fraud is a serious problem in our society. While researchers estimate that billions of dollars are … lost to scams each year, measuring the true prevalence rate and costs of financial fraud has been hindered by a number of …

total and at the same time to be part of the efficient system of financial fraud prevention …

implied certification theory but warned that misrepresentations must meet a demanding “materiality” standard to be actionable …”).This essay confronts the fundamental question underlying implied certification litigation: what type of fraud should “count …

Recent scholarship overwhelmingly contends that the fraud on the market securities class action has neither deterrent …; and diversification, which holds that fraud constitutes a diversifiable risk, such that diversified shareholders both gain … and lose from fraud in equal measure and hence are not negatively impacted. These critiques are arguably the most …

Data fraud and selective reporting both present serious threats to the credibility of science. However, there remains … considerable disagreement among scientists about how best to sanction data fraud, and about the ethicality of selective reporting … of US adults (N = 964) — to explore public judgments about the morality of data fraud and selective reporting in science …

economic crimes such as fraud. The economic crime guidelines prescribe sentences based predominantly on the financial loss … loss, such as those who intend to repay a loan received through fraud, misreport accounting data hoping that investors will …

Fraud has become a worldwide phenomenon and prime issue of concern. It dwells in all countries and affects all types of …-depth understanding of literature related to corporate fraud in order to understand ‘why' fraud occurs and ‘how' to combat it. Research …-depth discussion on significant red flags that may exist before fraud occurrence. It, also, provides a comprehensive view about fraud …

methods. The theory part of research includes discussion of various regulatory methods and their efficacy, the justification …

detect fraud. These methods include auditor's analytical procedures, statistical models, digital, textual and data … & Gangolly, 2012). To detect financial statements fraud, researchers and practitioners employed quantitative, qualitative, and … mixed methods for both financial and non- financial variables as proxies/ indicators of fraud (red flags) using statistical …