optimal securities-fraud deterrence regime, and offers what theory suggests is the best approach to each. The analysis reveals … that the United States’s current approach to securities-fraud deterrence falls far short of the ideal …

due to tax fraud; this is issue has left government with little funds to finance the huge capital expenditure needed for … economic development. It is important to address the issue of tax fraud in Nigeria. As such, this study examines the role of … forensic accountants in prevention of tax fraud in Nigeria. The study adopts a survey research design. Data is collected with …

state. One of such limitations has been where allegations of fraud are invoked to stop any arbitration proceedings. This … chapter intends to explore the limitations on arbitrability of fraud in two jurisdictions, namely India and the United Kingdom …. The Indian jurisprudence on arbitrability of fraud during the 1940 Act regime and the 1996 Act regime shall be discussed …

The article will analyse the greatest Hungarian securities fraud to date: the Quaestor scandal. Quaestor was a holding … bankruptcy in early 2015. Later investigations uncovered a massive fraud with an estimated loss close to €500 million to … regulator. Using theoretical approaches from comparative political economy, economic sociology and organizational theory, the …

Securities fraud encompasses a wide range of crimes. For example, if a company makes material misstatements or … company. Such fraud has been alleged in a number of high-profile corporate scandals in recent decades. In addition, securities … fraud encompasses fraud committed by individual investors. The latter type of securities fraud includes what is perhaps the …

testing. However, a survey by Grand Thornton in 2014 indicated that fraud risk assessment and compliance controls review was …

even when it does, it typically allows them to retain huge profits reaped from their fraud. The patent system thus creates … a strong incentive to commit patent fraud, thereby inhibiting, rather than promoting, innovation and competition. To … combat these problems, this Article suggests a novel enforcement mechanism designed to uncover patent fraud and to sanction …

Book chapter on Initial Coin Offering fraud and regulation …

activities through compliance audits and process evaluations. How organisations deal with the risk of fraud may be influenced by … be used by organisation to deter fraud, and used by further fraud studies to examine their efficacy in promoting fraud … prevention theory …

This paper models the interdependent mechanisms of corporate fraud and regulation. Our analyses yield two key insights …. First, fraud is a never-ending game of cat and mouse because the strength of detection optimally matches the severity of … fraud in equilibrium. Second, anti-fraud regulations can tamp down fraud pro tem by sharply decreasing the most fraudulent …