realm of rationale behavior modelled in economics, we develop a framework for internal bank fraud that provides rationale … bank fraud in particular. We test this framework using regression analysis of the determinants of fraudulent behavior among … results suggest that material insider abuse and fraud at banks is detectable using Benford digit analysis of bank financial …

realm of rationale behavior modelled in economics, we develop a framework for internal bank fraud that provides rationale … bank fraud in particular. We test this framework using regression analysis of the determinants of fraudulent behavior among … results suggest that material insider abuse and fraud at banks is detectable using Benford digit analysis of bank financial …

This study examines the effect of the government provided insurance on bank debt on the voluntary audit choice made by … positively related to agency costs as measured by the size of bank assets. Prior research has found a mixed association between … association between a bank's insured deposits and the choice to be audited, but (consistent with prior literature) a positive …

Effectiveness" examines the regulatory frameworks in both countries as they address the rising risks of fraud associated with crypto … monetizing fraudulently obtained crypto-assets, although its response times to fraud cases are slower. The article concludes by … from the U.S. and acting more proactively in the fight against crypto-related fraud. This analysis contributes to the …

determinants of fraud at the banking organization level. Lastly, we document a significant effect of fraud on bank credit …Little is known about fraud in the financial services sector. Using a rich supervisory dataset, this study dissects … fraud at large U.S. banking organizations. We examine the different categories of fraud and their materiality, the recovery …

scoring and fraud detection have improved risk assessment and mitigation, enabling more precise and informed decision …

is mainly driven by non-performing loans and by the negative impact of policy rates on bank interest margins. The higher … US bank valuations are mainly driven by higher profitability and better cost efficiency. Our results for European banks … stress the importance of timely NPL resolution and imply that low-for-long monetary policy may harm bank health …

determinants of the banking sector profitability. The descriptive analysis reveal that bank net interest margin and return on asset …

Using regulatory data from financial institutions on fraud-related losses in foreign markets, we find large differences … effects between country governance and risk management quality suggesting stronger governance effects on fraud recovery for …