The objective of this study is to determine the impact of fraud and related financial crimes on the growth and … generated using regression analysis. The research findings revealed that, fraud and related financial crime has significant … effect on the Nigerian economy while fraud and financial crime have no significant effect on inflation. The research …

Fraud is an economic and social menace with multiplier adverse consequences on individuals, organizations and the … society at large. Hence, the Fraud Box key Model (FBKM) was used as one of the palliative measures to eradicating and … proffering a permanent solution to this monster called fraud. The aim of this study was to ascertain the effectiveness of …

All VATs are susceptible to missing trader (MT) fraud. VATs adopted in an economic community are particularly more … susceptible. The EU, for example, loses in excess of €100b annually to this fraud. Given the anticipated adoption of a European …

the fight against fraud and money laundering by zooming in on some recent and pertinent legal measures such as the Fourth … Money Laundering Directive and the recent proposal for a Directive on Fraud. In addition, we address the key challenges in …

CO2 MTIC fraud is an exceedingly fast moving, quickly mutating fraud. Litigation has moved rapidly from the UK to … Germany. The litigation line stretches from Dosanjh's £39m (€41,039,261) fraud in the first three months of 2009 to CITIBank …'s £9,893,821 fraud in July 2009, and then jumps to Germany with Deutsche Bank's €220,000,000 fraud from September 2009 …

This three-part paper considers three MTIC fraud cases in CO2 permits, the Dosanjh, CITIBank, and Deutsche Bank cases … €220 million fraud based on improper deductions claimed from September 2009 through February 2010. These papers place these … cases on a continuum. The overall intent is to contrast a classic push-type MTIC fraud represented by the Dosanjh case with …

We investigate the impact of fraud risk - measured by the probability for earnings overstatements - on a firm's future … stock market performance. Based on an out-of-sample estimation of individual firms' fraud risk, we find that stocks with … higher fraud risk earn significantly lower stock market returns. A long-short trading strategy delivers a statistically …

. This Paper deals mainly with the latter sub-culture, the reasons fostering accounting fraud, the role of the company … formula and the auditor's responsibility in the perpetration of financial statement fraud.This Paper finds sufficient evidence … warranting the indictment of auditors for accounting fraud. This is however qualified because of a plethora of issues, the …