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Year of publication
Subject
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Betrug 3,311 Fraud 3,151 Wirtschaftskriminalität 1,277 Economic crime 1,245 Wirtschaftsprüfung 387 Financial audit 380 USA 349 United States 335 Bilanzdelikt 305 Accounting fraud 299 Experiment 246 Theorie 233 Theory 226 Corporate Governance 225 Corporate governance 225 Korruption 215 Corruption 193 fraud 151 Deutschland 148 Führungskräfte 138 Managers 137 Germany 136 Risikomanagement 123 Risk management 117 Unternehmensethik 117 Business ethics 114 Ethics 97 Bank 92 Spieltheorie 91 Ethik 88 Internal control 87 Internes Kontrollsystem 87 Game theory 86 Accounting 85 China 85 Rechnungswesen 82 EU countries 79 EU-Staaten 79 Welt 79 Asymmetrische Information 78
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Online availability
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Free 1,159 Undetermined 707
Type of publication
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Book / Working Paper 1,659 Article 1,631 Journal 21
Type of publication (narrower categories)
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Article in journal 1,438 Aufsatz in Zeitschrift 1,438 Graue Literatur 371 Non-commercial literature 371 Working Paper 335 Arbeitspapier 299 Aufsatz im Buch 192 Book section 192 Hochschulschrift 67 Amtsdruckschrift 47 Government document 47 Collection of articles of several authors 45 Sammelwerk 45 Thesis 45 Case study 41 Fallstudie 41 Aufsatzsammlung 19 Conference paper 18 Konferenzbeitrag 18 Collection of articles written by one author 16 Konferenzschrift 16 Sammlung 16 Guidebook 13 Ratgeber 13 Annual report 10 Jahresbericht 10 Conference proceedings 8 Bibliographie 7 Handbook 7 Handbuch 7 Reprint 6 Lehrbuch 5 Textbook 5 Bibliografie enthalten 4 Bibliography included 4 Glossar enthalten 4 Glossary included 4 Accompanied by computer file 3 Bericht 3 Biografie 3
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Language
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English 3,034 German 259 French 18 Undetermined 10 Italian 3 Spanish 3 Dutch 1 Portuguese 1 Romanian 1 Russian 1 Albanian 1
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Author
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Cumming, Douglas J. 17 Halla, Martin 17 Sutter, Matthias 17 Wells, Joseph T. 16 Kerschbamer, Rudolf 14 Brazel, Joseph F. 13 Galeotti, Fabio 13 Popoola, Oluwatoyin Muse Johnson 13 Schneider, Friedrich 13 Villeval, Marie-Claire 13 Hou, Wenxuan 12 Waibel, Christian 12 Balafoutas, Loukas 11 Houser, Daniel 11 Lee, Edward 11 Levitt, Steven D. 11 Samsudin, Rose Shamsiah 11 Villeval, Marie Claire 11 Che-Ahmad, Ayoib 10 Lackner, Mario 10 Rasch, Alexander 10 Stephen, James 10 Ainsworth, Richard Thompson 9 Beck, Adrian 9 Cohn, Alain 9 Gottschalk, Petter 9 Guiso, Luigi 9 Jones, Keith L. 9 Maréchal, Michel André 9 Spagnolo, Giancarlo 9 Wagner, Gert G. 9 Weichselbaumer, Doris 9 Chen, Jiandong 8 Giuliano, Paola 8 Li, Yiting 8 Maggian, Valeria 8 Morse, Adair 8 Pestieau, Pierre 8 Riedl, Arno 8 Schwieren, Christiane 8
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Institution
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National Bureau of Economic Research 27 Europäische Kommission 17 Europäische Kommission / Europäisches Amt für Betrugsbekämpfung 15 OECD 5 Springer Fachmedien Wiesbaden 5 Verlag Dr. Kovač 4 Bank für Internationalen Zahlungsausgleich / Committee on Payments and Market Infrastructures 3 Europäische Investitionsbank 3 Nomos Verlagsgesellschaft 3 Deutsches Netzwerk Wirtschaftsethik - EBEN Deutschland e.V. 2 EIB Group 2 Europäischer Investitionsfonds 2 Europäischer Rechnungshof 2 Peter Lang GmbH 2 Subcommittee on Investigations of the Committee on Government Operations U.S. Senate 93. Congr. 1. sess. pursuant to Sec. 4, Senate Resolution 46, 93, Congr. 2 TNS Opinion & Social 2 USA / Congress / Senate / Committee on Commerce, Science, and Transportation 2 USA / General Accounting Office 2 USA / Subcommittee on Social Security 2 AMACOM 1 American Management Association / Finance Division 1 Appraisal Institute <Chicago, Ill.> 1 Bundesverband der Deutschen Industrie 1 C.F. Müller Verlag 1 Centre d'Études Internationales de la Propriété Industrielle <Strasbourg> 1 Committee on Governmental Affairs, United States Senate 1 DIIR - Deutsches Institut für Interne Revision / Arbeitskreis Abwehr Doloser Handlungen in Kreditinstituten 1 Deutsches Institut für Interne Revision <Frankfurt, Main> / Arbeitskreis Abwehr Doloser Handlungen in Kreditinstituten 1 Deutschland / Bundeskriminalamt 1 Diplomatic Council 1 Droemer Verlag 1 ECORYS 1 EHFCN 1 Eberhard Karls Universität Tübingen 1 Eric Cuvillier <Firma> 1 Erich-Schmidt-Verlag <Berlin> 1 European Banking Authority 1 European University Institute / Department of Law 1 Europäische Kommission / Generaldirektion Inneres 1 Europäische Kommission / Generaldirektion Justiz 1
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Published in...
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Journal of business ethics : JOBE 66 Issues in accounting education 37 Journal of economic behavior & organization : JEBO 36 Discussion paper series / IZA 29 NBER working paper series 26 Working paper / National Bureau of Economic Research, Inc. 25 CESifo working papers 24 The journal of corporate accounting & finance 19 Auditing : a journal of practice & theory 18 NBER Working Paper 18 Fraud Management in Kreditinstituten : Praktiken, Verhinderung, Aufdeckung 17 International journal of accounting information systems 17 Discussion paper / Centre for Economic Policy Research 15 Journal of payments strategy & systems 15 Organizational behavior and human decision processes : a journal of fundamental research and theory in applied psychology 15 The accounting review : a publication of the American Accounting Association 15 International Journal of Research in Business and Social Science : IJRBS 14 Journal of behavioral and experimental economics 14 IZA Discussion Papers 13 The journal of corporate finance : contracting, governance and organization 13 IZA Discussion Paper 12 Journal of business ethics 12 Journal of economic psychology : research in economic psychology and behavioral economics 12 Working papers in economics and statistics 12 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 11 International journal of auditing : IJA 11 International journal of economics and financial issues : IJEFI 11 Managerial auditing journal 11 Research on professional responsibility and ethics in accounting 11 Accounting research journal 10 Decision support systems : DSS ; the international journal 10 Journal of accounting education 10 Accounting horizons : a quarterly publication of the American Accounting Association 9 Behavioral research in accounting 9 Economics letters 9 Journal of business case studies 9 Journal of financial economics 9 Management science : journal of the Institute for Operations Research and the Management Sciences 9 Risiko-Manager 9 Accounting forum : advancing the interdisciplinary and global connection of accounting research 8
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Source
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ECONIS (ZBW) 3,181 USB Cologne (EcoSocSci) 78 EconStor 40 ArchiDok 9 USB Cologne (business full texts) 3
Showing 1 - 50 of 3,311
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Detecting fraudulent financial reporting using the fraud hexagon model : evidence from the banking sector in Indonesia
Achmad, Tarmizi; Ghozali, Imam; Helmina, Monica … - In: Economies : open access journal 11 (2023) 1, pp. 1-17
The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion (total board of commissioners who have...
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2023
The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...
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How pervasive is corporate fraud?
Dyck, Alexander; Morse, Adair; Zingales, Luigi - 2023
We provide a lower-bound estimate of the undetected share of corporate fraud. To identify the hidden part of the "iceberg," we exploit Arthur Andersen's demise, which triggered added scrutiny on Arthur Andersen's former clients and thereby increased the detection likelihood of preexisting...
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Hexagon fraud : detection of fraudulent financial reporting in state-owned enterprises Indonesia
Achmad, Tarmizi; Ghozali, Imam; Pamungkas, Imang Dapit - In: Economies : open access journal 10 (2022) 1, pp. 1-16
This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors: financial stability, external pressures, ineffective monitoring, auditor changes, change in director, arrogance, and collusion. The subject of this research is a public company...
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Prevention village fund fraud in Indonesia : moral sensitivity as a moderating variable
Wahyudi, Sugeng; Achmad, Tarmizi; Pamungkas, Imang Dapit - In: Economies : open access journal 10 (2022) 1, pp. 1-16
This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using...
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Hidden risk : detecting fraud in chinese banks' non-performing loan data
Mayo, Robert L. - In: International journal of finance & banking studies : JJFBS 11 (2022) 1, pp. 98-106
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An overview of corporate fraud and its prevention approach
Rashid, Md. Abdur; Al-Mamun, Abdullah; Roudaki, Hajar; … - In: Australasian accounting business and finance journal : AABF 16 (2022) 1, pp. 101-118
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Preventing fraud and mismanagement of public funds in Africa : a role for indigenous knowledge in Nigeria
Olaopa, Olawale Rafiu - In: International journal of learning and change : IJLC 14 (2022) 2, pp. 121-136
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Test design under falsification
Perez-Richet, Eduardo; Skreta, Basilikē - In: Econometrica : journal of the Econometric Society, an … 90 (2022) 3, pp. 1109-1142
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How COVID-19 can promote workplace cheating behavior via employee anxiety and self-interest - and how prosocial messages may overcome this effect
Hillebrandt, Annika; Barclay, Laurie J. - In: Journal of organizational behavior : OB ; the internat. … 43 (2022) 5, pp. 858-877
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Fraudulent financial reporting in ministerial and governmental institutions in Indonesia : an analysis using hexagon theory
Sukmadilaga, Citra; Winarningsih, Srihadi; Handayani, Tri; … - In: Economies : open access journal 10 (2022) 4, pp. 1-14
This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It adopted the hexagon theory that identified six elements (pressure, opportunity, rationalisation, capability, arrogance, and collusion) in determining whether these elements...
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The effect of losing and winning on cheating and effort in repeated competitions
Necker, Sarah; Paetzel, Fabian - 2022
Competitive rewards are often assigned on a regular basis, e.g., in annual salary negotiations or employee-of-the-month schemes. The repetition of competitions can imply that opponents are matched based on earlier outcomes. Using a real-effort experiment, we examine how cheating and effort...
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Polytope fraud theory
Zhao, Dongshuai; Wang, Zhongli; Schweizer-Gamborino, Florian - 2022
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Fraud prevention determinants : a Balinese cultural overview
Saputra, Komang Adi Kurniawan; Mu'ah; Jurana; Korompis, … - In: Australasian accounting business and finance journal : AABF 16 (2022) 3, pp. 167-181
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Debtor fraud in consumer debt renegotiation
Mikhed, Vyacheslav; Raina, Sahil; Scholnick, Barry; … - 2022
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Malaysian government officials induced in public procurement fraud through the lens of fraud diamond analysis
Khan, Norziaton Ismail; Bakar, Hamzah - In: Asian journal of accounting & governance 18 (2022), pp. 1-16
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Cryptocurrencies as a subject of financial fraud
Kutera, Małgorzata - In: Journal of entrepreneurship, management and innovation … 18 (2022) 4, pp. 45-77
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Initial coin offerings, information disclosure, and fraud
Hornuf, Lars; Kück, Theresa; Schwienbacher, Armin - In: Small business economics : an international journal 58 (2022) 4, pp. 1741-1759
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Economic motives and willingness of young people to participate in fraud
Dimitrijević, Dragomir; Jovanović, Dejan - In: Naše gospodarstvo : NG 68 (2022) 3, pp. 18-27
Fraud is linked to economic and financial pressures that force people to commit it. Any fraud, regardless of the gender and age of the fraud perpetrators, inevitably leaves a short-term or long-term negative mark on society’s economy. Many financial frauds in the past (Enron, WorldCom,...
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The effect of corporate governance structure on fraud and money laundering
Mousavi, Maryam; Zimon, Grzegorz; Salehi, Mahdi; … - In: Risks : open access journal 10 (2022) 9, pp. 1-25
This paper aims to assess the effect of corporate governance mechanisms, including board members' and audit committee members' characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial...
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Examining the role of personality traits, digital technology skills and competency on the effectiveness of fraud risk assessment among external auditors
Ridzuan, Nurul Izzaty Mat; Said, Jamaliah; Razali, … - In: Journal of risk and financial management : JRFM 15 (2022) 11, pp. 1-14
In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the...
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Accounting frauds and main-bank monitoring in Japanese corporations
Sakawa, Hideaki; Watanabel, Naoki - In: Journal of business ethics 180 (2022) 2, pp. 605-621
This study examines whether the delegated monitoring of main banks effectively decreases severe agency problems. For example, this includes accounting fraud in bank-dominated corporate governance. In this context, the fraud triangle specifies the three main factors of opportunity, incentive, and...
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Role of forensic accounting in the diamond model relationship to detect the financial statement fraud
Widnyana, I Wayan; Widyawati, Sapta Rini - In: International Journal of Research in Business and … 11 (2022) 6, pp. 402-409
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Organizational culture moderates the effect of bystander effect and internal control on accounting fraud trends in village credit institutions in Jembrana Regency
Yasa, Ida Bagus Anom; Sukayasa, I Ketut; Utami, Ni Made … - In: International Journal of Research in Business and … 11 (2022) 7, pp. 210-217
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The role of data analytics for detecting indications of fraud in the public sector
Novita, Novita; Indrany, Anara - In: International Journal of Research in Business and … 11 (2022) 7, pp. 218-225
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Aint that a shame : false tax declarations and fraudulent benefit claims
Barile, Lory; Cullis, John G.; Jones, Philip R. - 2022
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Legitimation of Accounting Fraud : A Micro-Discursive Analysis of Wirecard's CEO
Daly, Peter; Touron, Philippe - 2022
This study examines how Dr Markus Braun, CEO of Wirecard, constructed legitimation when faced with allegations from financial news reporters. It contributes to research into the legitimation strategies deployed by CEOs to construct a certain truth, justify corporate values and reassure...
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Fraud Detection of Credit Card Using Logistic Regression
Mohammed, Nasser Hussain; Maram, Sai Charan Reddy - 2022
In modern times, credit card theft has developed a major concern for banks, as identifying fraud in the credit card system has become increasingly difficult. Machine learning plays a key role in detecting credit card fraud in transactions in order to address this challenge. Banks utilize a...
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Asset-Liability Mismatch, Bank Fraud, and the Losses on Bank Failures
Mamonov, Mikhail - 2022
This paper studies the relationship between the asset-liability mismatch and the losses on bank failures over the last 20 years in the U.S. banking system. We first develop a simple theoretical model in which banks can choose to misreport their losses to the regulator if they draw sufficiently...
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The Great American Retirement Fraud
Doran, Michael - 2022
Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large bipartisan, bicameral majorities. Legislators have claimed each time that the reforms would improve retirement security for millions of Americans,...
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Internal Auditing’s Role in Preventing and Detecting Fraud : An Empirical Analysis
Bonrath, Annika; Eulerich, Marc - 2022
Internal auditing is a core function in detecting and preventing fraudulent activities. However, the orientation and role of internal auditing in dealing with fraud varies considerably in different companies. Against this background, this study examines the connection between internal au-diting...
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Financial Fraud and Investor Awareness
Gui, Zhengqing; Huang, Yangguang; Zhao, Xiaojian - 2022
We study a retail financial market with naive investors who are unaware of possible financial fraud. In our model, firms strategically choose whether to offer normal or fraudulent products to possibly unaware investors. Having new firms in the market makes offering normal products less...
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Systemic acquired critique of credit card deception exposure through machine learning
Dantas, Rui Miguel; Firdaus, Raheela; Jaleel, Farrokh; … - In: Journal of open innovation : technology, market, and … 8 (2022) 4, pp. 1-20
A wide range of recent studies are focusing on current issues of financial fraud, especially concerning cybercrimes. The reason behind this is even with improved security, a great amount of money loss occurs every year due to credit card fraud. In recent days, ATM fraud has decreased, while...
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The effect of enterprise risk management on prevention and detection fraud in Indonesia’s local government
Tarjo, Tarjo; Vidyantha, Henryan Vishnu; Anggono, Alexander - In: Cogent economics & finance 10 (2022) 1, pp. 1-19
It may sound familiar to use Enterprise Risk Management (ERM) to prevent and identify fraud. However, the use of this well-known strategy in municipal administration is still uncommon. Fraud is a major concern in local government fiscal management. We acquired 151 data points from the...
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Perceived anonymity and cheating in an online experiment
Denisova-Schmidt, Elena; Huber, Martin; Prytula, Yaroslav - In: Eastern European economics : EEE 60 (2022) 6, pp. 540-558
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Individual cheating in the lab : a new measure and external validity
Albertazzi, Andrea - In: Theory and decision : an international journal for … 93 (2022) 1, pp. 37-67
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The effect of priming on fraud : evidence from a natural field experiment
Bindra, Parampreet Christopher; Pearce, Graeme - In: Economic inquiry 60 (2022) 4, pp. 1854-1874
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Bitcoin flash crash on May 19, 2021 : what did really happen on Binance?
Baumgartner, Tim; Güttler, André - Leibniz-Institut für Wirtschaftsforschung Halle - 2022
Bitcoin plunged by 30% on May 19, 2021. We examine the outage the largest crypto exchange Binance experienced during the crash, when it halted trading for retail clients and stopped providing transaction data. We find evidence that Binance back-filled these missing transactions with data that...
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Private Equity and Financial Adviser Misconduct
Sheen, Albert; Wu, Youchang; Yuan, Yuwen - 2022
Does ownership by private equity firms encourage or deter financial misconduct? We examine this issue by analyzing the records of individual financial advisers around buyouts of investment advisory firms by private equity. Our estimates suggest that private equity ownership leads to an increase...
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Financial Literacy Overconfidence and Investment Fraud Victimization
Xiao, Xiao; Li, Xiangyi; Zhou, Yi - 2022
This paper investigates the role of financial literacy overconfidence in investment fraud victimization using the data of a nationally representative survey in China. We find that male, wealthy, and educated respondents tend to be more confident about their financial knowledge. Moreover,...
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The effect of corporate governance structure on fraud and money laundering
Mousavi, Maryam; Zimon, Grzegorz; Salehi, Mahdi; … - In: Risks : open access journal 10 (2022) 9, pp. 1-25
This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial...
Persistent link: https://ebtypo.dmz1.zbw/10013368981
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Revealing the fraud at the end of the fiscal year at local government agencies in Indonesia
Tarjo, Tarjo; Riskiyadi, Moh. - In: International journal of public sector performance … 9 (2022) 4, pp. 451-464
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How Should the Statute of Frauds Apply to Reliance-Based Contracts?
Crespi, Gregory S. - 2022
The “sufficient writing” requirements of the Statute of Frauds were formulated with bargain-based contracts in mind. It is often difficult if not impossible for persons to meet those requirements for reliance-based contracts, since this would require them to produce a writing signed by the...
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CEO Facial Masculinity, Fraud, and ESG : Evidence from South Korea
Park, Junho; Shin, Hojong; Kim, Y. Han (Andy) - 2022
Researchers in finance and accounting recently find that male CEOs’ high facial masculinity (fWHR: facial width-to-height ratio), which is known to be related to aggressiveness to achieve higher social status in the neuroendocrinology literature, shows dual impacts on corporate outcomes. For...
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Gender, Cybersecurity & Fraud
Wechsler, Michael; Siwakoti, Samikshya - 2022
This paper explores how issues and malfeasances relating to cybersecurity and cyber fraud differ based on gender, primarily focusing on women in relation to use of mobile-phone centric digital financial services (DFS) in developing countries in Africa and South Asia.We find that women within the...
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The Bright Side of Controlling Shareholders in Emerging Markets : The Case of Corporate Fraud
He, Jing; Gao, Hao; Qu, Yuanyu - 2022
This paper examines the effects of controlling shareholders on corporate fraud. Using a sample of Chinese listed firms for 2004-2019, we find that the absence of an ultimate controlling shareholder increases the risk of corporate fraud. We use an instrumental variable approach to alleviate the...
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Blockchain meets network analytics : a tale of heuristics, location and fraud detection
Trimborn, Simon; Yu, Le - 2022
The information provided by blockchains of cryptocurrencies is immense and diverse. Blockchain information are represented by networks, the transaction network and the user network, approximated by the entity network. We review heuristics for constructing the entity network out of the...
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Consumers' responses to food fraud risks : an economic experiment
McCallum, Chloe S.; Cerroni, Simone; Derbyshire, Daniel; … - In: European review of agricultural economics 49 (2022) 4, pp. 942-969
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Investigations activity report
EIB Group; Europäischer Investitionsfonds; … - Luxembourg : European Investment Bank - 2021-
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Export Fraud in India
Bussy, Adrien; Jagil, Mehtab Ahmed - 2022
We investigate tax fraud in a major export-promotion program in India -- the Duty Drawback scheme -- which enables exporting firms to claim a cash rebate proportional to the value of their exports, at a product-specific drawback rate. We detect fraud based on two approaches. First, we show that...
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