to the fraud: Were the banks under financial strain when they underreported their LIBOR rates? To answer this question … gathered from 2004 to 2008 on the banks that were involved in the fraud (fraud banks) and matched with a control group of non-fraud … banks. The results from a logistic regression model found sufficient statistical evidence to support the claim that fraud …

model of individual decision-making concerning participation in fiscal crimes: that tax evasion and benefit fraud can be …

decentralization initiatives are driven more by the increased demand to address market failures, particularly the rampant fraud … tackle information failures in their own reputation systems more efficiently. Decentralization has also enabled platform …

management fraud to various theoretical frameworks such as a differential association theory, a general stain theory, and …Previous studies had attributed the management fraud to different reasons. Williams (2012) suggested that the … management fraud is motivated by proposed unrealistic goals supported by attractive compensations. Frankel (2012) attributed the …

Election fraud can threaten democracy if many ineligible people are allowed to vote. The usual policy prescription is … tougher and consistent statutes across states against voter fraud …

Extant theory tends to treat Organizational Culture (OC) and fraud-related values as static, characterizing culture as … headed. Buffer/conduit theory proposes that accountants learn to use a taxonomy containing three dynamic layers: collective … fraud orientation, a buffer/conduit layer, and individual fraud orientation. The middle layer contains OC-related internal …