Supreme Court has called “illicit manipulation of a board's deliberative processes” or “fraud upon the board”). Commission of … fraud on the board is an omnipresent temptation for self-interested controllers, activist stockholders, officers, financial … advisors, and their legal counsel. Fraud can be used to put a company in play, steer a sale process toward a favored bidder …

innovative and engaging online resources to enliven the forensic accounting and fraud investigation classroom. To achieve this … objective, the authors present resources that are useful in the teaching of forensic accounting and fraud investigation. While … cartoons often utilize humor and wit to convey a message or provide social critique, online videos illustrate fraud cases and …

Traditionally, securities fraud has been civilly enforced and criminally prosecuted under Section 10(b) of the … increasingly asserted claims under Section 17(a)(2) of the Securities Act for conduct that sounds in securities fraud, and criminal … securities fraud prosecutions could follow this trend. Yet, although the elements of Section 10(b) and Rule 10b-5 violations have …

Claims of securities fraud had historically failed because investors seldom rely on false or misleading statements when … transacting securities. To bolster confidence in securities markets, the U.S. Supreme Court adopted a doctrine called “fraud … stock has constructively relied on the fraud. Fraud-on-the-market is not only unavailable in other markets, but it is …

occurrence of corporate financial statement fraud. Many tools have been developed to detect the occurrence of corporate financial … statement fraud, particularly using various computer-assisted auditing tools including artificial intelligence. However, there … the occurrence of corporate financial statement fraud. This paper examines those theories and models and explains why …

This paper finds that investors learn from their experience with corporate fraud and financial misconduct and modify … funds that experienced corporate fraud at one of their portfolio firms subsequently chose firms with lower probabilities of … fraud and financial misconduct, compared to otherwise similar funds that did not experience any corporate malfeasance …

If one deceives another in a manner that profits the deceiver and harms the victim, it is fraud, a crime and a tort … disinformation that amounts to “fraud on the public” is distinct from (and worse than) other kinds of disinformation. The Article … sets forth elements that must be met to qualify as fraud on the public. Conduct that qualifies as fraud on the public …