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Year of publication
Subject
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Fraud 5,172 Betrug 4,697 Wirtschaftskriminalität 1,643 Economic crime 1,610 Bilanzdelikt 816 Accounting fraud 809 Wirtschaftsprüfung 566 Financial audit 558 fraud 476 Experiment 426 Corporate governance 387 USA 378 Theorie 377 Theory 374 United States 367 Corporate Governance 366 Corruption 320 Korruption 296 Risk management 266 Risikomanagement 260 Accounting 227 Managers 221 Führungskräfte 219 Business ethics 218 Unternehmensethik 214 Ethics 211 Rechnungswesen 208 Crime 183 Ethik 176 Agency theory 174 Kriminalität 174 Prinzipal-Agent-Theorie 174 Spieltheorie 171 China 166 Game theory 165 Consumer behaviour 162 Internal control 162 Deutschland 161 Germany 154 Konsumentenverhalten 152
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Online availability
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Free 2,029 Undetermined 1,815 CC license 145
Type of publication
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Article 3,074 Book / Working Paper 2,411 Journal 20 Other 7
Type of publication (narrower categories)
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Article in journal 2,178 Aufsatz in Zeitschrift 2,178 Graue Literatur 469 Non-commercial literature 469 Working Paper 431 Arbeitspapier 387 Aufsatz im Buch 233 Book section 233 research-article 217 Hochschulschrift 79 Thesis 48 Amtsdruckschrift 45 Government document 45 Collection of articles of several authors 44 Sammelwerk 44 Case study 41 Fallstudie 41 review-article 41 Article 32 Aufsatzsammlung 32 Conference paper 25 Konferenzbeitrag 25 case-report 23 conceptual-paper 23 technical-paper 20 viewpoint 19 Konferenzschrift 17 Collection of articles written by one author 16 Sammlung 16 Guidebook 13 Ratgeber 13 Annual report 10 Jahresbericht 10 Conference proceedings 9 Bibliographie 8 Handbook 8 Handbuch 8 review 7 Lehrbuch 5 Textbook 5
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Language
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English 4,954 German 285 Undetermined 253 French 19 Spanish 8 Italian 3 Lithuanian 2 Romanian 2 Czech 1 Malay (macrolanguage) 1 Dutch 1 Portuguese 1 Russian 1 Albanian 1 Serbian 1 Turkish 1
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Author
All
Kerschbamer, Rudolf 33 Sutter, Matthias 33 Villeval, Marie-Claire 24 Balafoutas, Loukas 22 Cumming, Douglas J. 22 Beck, Adrian 21 Waibel, Christian 21 Ainsworth, Richard Thompson 20 Rasch, Alexander 18 Gottschalk, Petter 17 Hou, Wenxuan 17 Popoola, Oluwatoyin Muse Johnson 16 Brody, Richard G. 15 Wells, Joseph T. 15 Brazel, Joseph F. 14 Galeotti, Fabio 14 Lee, Edward 14 Hornuf, Lars 13 Schneider, Friedrich 13 Frey, Bruno S. 12 Halla, Martin 12 Jones, Keith L. 12 Kosse, Anneke 12 Vorobyev, Dmitriy 12 Che-Ahmad, Ayoib 11 Houser, Daniel 11 Kassem, Rasha 11 Kocher, Martin 11 Levitt, Steven D. 11 Mikhed, Vyacheslav 11 Samsudin, Rose Shamsiah 11 Spagnolo, Giancarlo 11 Chen, Jiandong 10 Li, Yiting 10 Morse, Adair 10 Stephen, James 10 Zingales, Luigi 10 Button, Mark 9 Cohn, Alain 9 Creti, Anna 9
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Institution
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National Bureau of Economic Research 33 Europäische Kommission 17 Europäische Kommission / Europäisches Amt für Betrugsbekämpfung 15 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 15 European Commission / European Anti-Fraud Office 14 Federal Reserve Bank of Philadelphia 10 European Central Bank 7 OECD 7 European Investment Bank 6 Springer Fachmedien Wiesbaden 5 European Commission / Directorate-General for Taxation and Customs Union 4 European Court of Auditors 4 European Parliament / Directorate-General for Internal Policies of the Union 4 Verlag Dr. Kovač 4 Asian Development Bank 3 Asian Development Bank (ADB) 3 Bank für Internationalen Zahlungsausgleich / Committee on Payments and Market Infrastructures 3 C.E.P.R. Discussion Papers 3 Economics Research, World Bank Group 3 European Commission / Directorate-General for Employment, Social Affairs and Inclusion 3 European Commission / Secretariat-General 3 Europäische Investitionsbank 3 HAL 3 Institut für Finanzwissenschaft, Fakultät für Volkswirtschaft und Statistik 3 Nomos Verlagsgesellschaft 3 PwC 3 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. 3 WIFO 3 CASE 2 CER-ETH Center of Economic Research, Department of Management, Technology and Economics (D-MTEC) 2 CESifo 2 Center for Economic Research and Graduate Education and Economics Institute (CERGE-EI) 2 Center for Research in Economics, Management and the Arts (CREMA) 2 Deutsches Netzwerk Wirtschaftsethik - EBEN Deutschland e.V. 2 Deutschland / Bundeskriminalamt 2 Deutschland / Bundeskriminalamt / Abteilung Kriminaltechnisches Institut 2 EIB Group 2 EY 2 EconWPA 2 European Commission / Directorate-General for Communication 2
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Published in...
All
Journal of Financial Crime 143 Journal of business ethics : JOBE 79 Managerial Auditing Journal 72 Issues in accounting education 49 Journal of economic behavior & organization : JEBO 47 CESifo working papers 35 Finance research letters 34 Journal of economic criminology 34 Discussion paper series / IZA 32 NBER working paper series 32 The accounting review : a publication of the American Accounting Association 28 Working paper / National Bureau of Economic Research, Inc. 25 Journal of Money Laundering Control 22 Journal of payments strategy & systems 22 Journal of behavioral and experimental economics 21 Auditing : a journal of practice & theory 20 International journal of accounting information systems 20 NBER Working Paper 20 The journal of corporate accounting & finance 20 Journal of business ethics : JBE 19 Journal of Investment Compliance 18 Research on professional responsibility and ethics in accounting 18 Fraud Management in Kreditinstituten : Praktiken, Verhinderung, Aufdeckung 17 Organizational behavior and human decision processes : a journal of fundamental research and theory in applied psychology 17 Accounting horizons : a quarterly publication of the American Accounting Association 16 CESifo Working Paper 16 Corporate fraud exposed : a comprehensive and holistic approach 16 Journal of economic psychology : research in economic psychology and behavioral economics 16 The journal of corporate finance : contracting, governance and organization 16 Discussion paper / Centre for Economic Policy Research 15 Economics letters 15 International journal of economics and financial issues : IJEFI 15 MPRA Paper 15 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 14 Journal of Business Ethics 14 Journal of accounting education 14 Risks : open access journal 14 SpringerLink / Bücher 14 CESifo Working Paper Series 13 Emerging markets review 13
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Source
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ECONIS (ZBW) 4,698 Other ZBW resources 357 RePEc 301 EconStor 77 USB Cologne (EcoSocSci) 58 BASE 12 ArchiDok 9
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Showing 1 - 50 of 5,512
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A model of Charles Ponzi
Barlevy, Gadi; Xavier, Inês - 2025
We develop a model of Ponzi schemes with asymmetric information to study Ponzi frauds. A long-lived agent offers to save on behalf of short-lived agents at a higher rate than they can earn themselves. The long-lived agent may genuinely have a superior savings technology, but may be an imposter...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332994
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A model of Charles Ponzi
Barlevy, Gadi; Xavier, Ines - 2025
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Internal auditing's role in preventing and detecting fraud : an empirical analysis
Bonrath, Annika; Eulerich, Marc - In: International journal of auditing : IJA 28 (2024) 4, pp. 615-631
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Spreading the news : donor response to disclosures about nonprofit fraud
Harris, Erica E.; Petrovits, Christine M.; Yetman, … - In: Nonprofit and voluntary sector quarterly : journal of … 53 (2024) 3, pp. 638-665
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Innovative approaches to ensuring cybersecurity and public safety : the socio-economic dimension
Tiutiunyk, Inna; Pozovna, Iryna; Zaskorski, Wojciech - In: Marketing i menedžment innovacij : m&mi 15 (2024) 4, pp. 127-140
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Board diversity and compliance practices
Arenas-Torres, Felipe; Cabrera-Vargas, Paz; … - In: Revista globalización, competitividad y gobernabilidad … 18 (2024) 1, pp. 93-106
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Forensic accounting in fraud detection and prevention : a qualitative investigation of microfinance institutions
Eghe-Ikhurhe, Grace Osariemen; Roni, Naheed Nawazesh; … - In: International journal of management, economics and … 13 (2024) 3/4, pp. 116-133
Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world's most severe economic threat. Forensic accounting...
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Proportionality in countering corruption in Ukraine in the context of war
Timofieieva, Liliia - In: Journal of illicit economies and development : JIED 6 (2024) 2, pp. 73-88
Corruption adversely affects all spheres of life, posing a significant threat as an enabler of other crimes. These include terrorism, organized crime, human trafficking, and illegal migration, all of which undermine the European integration process and pose risks not only to Ukraine but also to...
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Preventing payments fraud in the FinTech era : new evidence from a behavioural experiment
Akesson, Jesper; Gathergood, John; Quispe-Torreblanca, Edika - 2023
Innovation in financial technology has granted consumers increased access to faster, more convenient payment services. This development has, however, also given rise to Authorised Push Payment (APP) fraud, where consumers are unwittingly manipulated into authorising transactions to counterfeit...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014430708
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Designing a framework for small and medium enterprises to build a fraud management program in times of digitalization
Trierweiler, Michaela K. - 2023
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Fraud detection in healthcare insurance claims using machine learning
Nabrawi, Eman; Alanazi, Abdullah - In: Risks : open access journal 11 (2023) 9, pp. 1-14
Healthcare fraud is intentionally submitting false claims or producing misinterpretation of facts to obtain entitlement payments. Thus, it wastes healthcare financial resources and increases healthcare costs. Subsequently, fraud poses a substantial financial challenge. Therefore, supervised...
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Work-from-home and the risk of securities misconduct
Cumming, Douglas J.; Firth, Chris; Gathergood, John; … - In: European financial management : the journal of the … 29 (2023) 4, pp. 1054-1077
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Overview of recent cases before the Court of Justice of the European Union : January-June 2023
Melin, Pauline; Sivonen, Susanne - In: European journal of social security 25 (2023) 3, pp. 288-295
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Correlates of responding to and becoming victimized by fraud : examining risk factors by scam type
DeLiema, Marguerite; Li, Yiting; Mottola, Gary - In: International journal of consumer studies 47 (2023) 3, pp. 1042-1059
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Owner-occupancy fraud and mortgage performance
Elul, Ronel; Payne, Aaron; Tilson, Sebastian - 2023
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Restatement costs and reporting bias
Herly, Marie; Niebuhr, Nikolaj Kirkeby - In: Journal of business finance & accounting : JBFA 50 (2023) 1/2, pp. 91-117
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Cybercrime on the Ethereum blockchain
Hornuf, Lars; Momtaz, Paul P.; Nam, Rachel J.; Yuan, Ye - 2025
We examine how cybercrime impacts victims' risk-taking and returns. The results from our difference-in-differences analysis of a sample of victim and matched non-victim investors on the Ethereum blockchain are in line with prospect theory and suggests that victims increase their long-term total...
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - In: International tax and public finance 32 (2025) 1, pp. 195-237
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A model of Charles Ponzi
Barlevy, Gadi; Xavier, Inês - 2025
We develop a model of Ponzi schemes with asymmetric information to study Ponzi frauds. A long-lived agent offers to save on behalf of short-lived agents at a higher rate than they can earn themselves. The long-lived agent may genuinely have a superior savings technology, but may be an imposter...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394097
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Do higher insurance premiums provoke larger reported losses? : an experimental study
Morrison, William G.; Ruffle, Bradley J. - 2025
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ESG and financial distress : the role of bribery, corruption, and fraud in FTSE all-share companies
Sastroredjo, Probowo Erawan; Suganda, Tarsisius Renald - 2025
Our investigation examined the impact of ESG (Environmental, Social, and Governance) activities on corporate financial distress. This research utilised data from companies listed in the FTSE All-Share index from 2014 to 2022 from the Refinitiv EIKON database. We incorporated year- and...
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Cryptocurrency regulation in the US and the Czech Republic : a comparative analysis of enforcement and effectiveness
Brandejský, Tomáš - In: World economy and policy 4 (2025) 1, pp. 1-23
The article "Cryptocurrency Regulation in the US and the Czech Republic: A Comparative Analysis of Enforcement and Effectiveness" examines the regulatory frameworks in both countries as they address the rising risks of fraud associated with crypto-assets like cryptocurrencies and Non-Fungible...
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Combating trade-related fraud : do the Financial Action Task Force recommendations bite?
Bensassi, Sami; Raz, Arisyi F. - In: Economica 92 (2025) 365, pp. 322-347
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Peer evaluation tournaments
Dufwenberg, Martin; Görlitz, Katja; Gravert, Christina - 2025
Peer evaluation tournaments are common in academia, the arts, and corporate environments. They make use of the expert knowledge that academics or team members have in assessing their peers’ performance. However, rampant opportunities for cheating may throw a wrench in the process unless,...
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Afraid of the unknown : crypto literacy and fear of online fraud
Engle, Timothy A.; Maher, Cooper A.; Jones, Michael - In: Journal of economic criminology 7 (2025), pp. 1-11
The proliferation of cryptocurrency throughout society has led to widespread usage within criminal offending. Despite this, limited research has investigated fear of cryptocurrency-based victimization, or the role that financial or cryptocurrency literacy play in influencing such fears. This...
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Harnessing artificial intelligence and machine learning for fraud detection and prevention in Nigeria
Odufisan, Oluwaseun Isaac; Abhulimen, Osekhonmen Victory; … - In: Journal of economic criminology 7 (2025), pp. 1-9
Fraud poses a significant threat to Nigeria's burgeoning digital economy, impacting sectors like finance, e-commerce, healthcare, and education. Traditional methods struggle to keep pace with evolving fraud schemes. This paper investigates the potential of Artificial Intelligence (AI) and...
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Strategic business movements? : The migration of online romance fraudsters from Nigeria to Ghana
Lazarus, Suleman; Button, Mark; Garba, Kaina Habila; … - In: Journal of economic criminology 7 (2025), pp. 1-7
This study used an emic approach to examine the dynamics of online romance fraud, focusing on the migration of offenders from Nigeria to Ghana. We collected data through qualitative methods, such as semi-structured interviews and focus group discussions. Ghanaian police officers and Nigerian law...
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Preventing fraud in crypto payments
Damkjær Christensen, Louise - In: Journal of economic criminology 7 (2025), pp. 1-7
When paying with a payment instrument in fiat currency within the EU, the transaction is covered by the PSD2, which provides prudent protection for payers and their payment instruments. When the transaction is instead executed in bitcoin, an unbacked crypto-asset, the transaction is not covered...
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Metaverse crimes in virtual (Un)reality : fraud and sexual offences under English law
Karapatakis, Andreas - In: Journal of economic criminology 7 (2025), pp. 1-9
The technological evolution has not only opened new frontiers but has also become an indispensable part of our daily lives. However, the technology that enhances our lives presents a dual reality-it offers opportunities for criminals while creating challenges for law enforcement. Fraud,...
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Compliance in international logistics' finance: Anti-money laundering and know-your-customer
Oldenburg, Dorle Katharina; Ostendorf, Thomas - In: Vierteljahreshefte zur Arbeits- und … 2 (2025) 2, pp. 223-248
Approximately sixty percent of German goods exports are transported via sea freight. The international shipping industry is dominated by firms registered in offshore centers with little transparency. Criminals feel invited to abuse these opaque constructions for laundering their illegally...
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Compliance in international logistics' finance : anti-money laundering and know-your-customer
Oldenburg, Dorle Katharina; Ostendorf, Thomas - In: Vierteljahreshefte zur Arbeits- und … 2 (2025) 2, pp. 223-248
Approximately sixty percent of German goods exports are transported via sea freight. The international shipping industry is dominated by firms registered in offshore centers with little transparency. Criminals feel invited to abuse these opaque constructions for laundering their illegally...
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CardSim : a Bayesian simulator for payment card fraud detection research
Allen, Jeffrey S. - 2025
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Fraud detection at eBay
Rao, Susie Xi; Han, Zhichao; Yin, Hang; Jiang, Jiawei; … - In: Emerging markets review 66 (2025), pp. 1-38
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Retail investors and investment fraud victims : is there a connection?
Rand, Christopher; McCrae, Melisande; Martin, Jason - In: Financial services review 33 (2025) 1, pp. 102-119
This study analyzed specific characteristics of investment fraud victims. Logistic regressions on a national sample of retail investors revealed that overconfident and financially literate investors shared several characteristics with victims of investment fraud. While overconfident investors...
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Is fraud detection feasible without training data? : testing an expert-based approach
Benligiray, Serdar; Onay, Ahmet; Şen, Fatma Yaşli - In: Journal of business economics and management 26 (2025) 1, pp. 210-230
We aim to derive a fraud detection approach applicable to conditions where historical fraud data is absent, inadequate, or outdated for making predictions. To this end, we propose a new approach to fraud detection based on expert opinion, enabling tailored tools for various conditions of...
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Advancing financial risk management : a transparent framework for effective fraud detection
Li, Wenjuan; Liu, Xinghua; Su, Junqi; Cui, Tianxiang - In: Finance research letters 75 (2025), pp. 1-9
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Harnessing AI for accounting integrity : innovations in fraud detection and prevention
Dulgeridis, Marcel; Schubart, Constantin; Dulgeridis, … - 2025
Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...
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A comment on "The use-the-best heuristic facilitates deception detection"
Zickfeld, Janis H.; Elbæk, Christian T. - 2025
Verschuere et al. (2023) examine the effect of using the best available cue (use-the-best heuristic) on deception detection accuracy across 9 studies. In Study 8 they find that focusing on judging one single cue (detailedness) compared to multiple cues (four cues including detailedness, affect,...
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Fraud and error and selected issues in the field of social security coordination : ELA strategic analysis : 2025
Hidas, Slavomir (contributor);  … - European Labour Authority - 2025
This report first provides an overview of selected issues related to the coordination of social security systems within the EU. After discussing the principles of social security coordination, the following aspects are reviewed: the existing issues and available data on social security...
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Fraud and error and selected issues in the field of social security coordination : ELA strategic analysis : 2025
Hidas, Slavomir (contributor);  … - European Labour Authority - 2025
This report first provides an overview of selected issues related to the coordination of social security systems within the EU. After discussing the principles of social security coordination, the following aspects are reviewed: the existing issues and available data on social security...
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"Not a dog. Not a wolf. All he knows is what he's not" : detection indicators for Buffer Companies involved in complex fiscal frauds
De Simoni, Marco; Pellegrini, Antonio - 2025
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How does judges' personal exposure to financial fraud affect white-collar sentencing?
Nguyen, Trung; Raghunandan, Aneesh; Scherf, Alexandra - In: Journal of accounting research 63 (2025) 2, pp. 989-1029
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Fraud investigation skills for internal auditors
Labuschagne, Mario; Fourie, Houdini - In: International journal of accounting, auditing and … 21 (2025) 1/2, pp. 301-318
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Preventing fraudulent financial reporting with reputational signals of strategic auditors
Sealy, Chezham L.; Simon, Chad A. - 2025
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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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An analysis of external and internal auditors' use of ISA 240 red flags : the impact of auditors' estimation of fraud pervasiveness
Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent business & management 9 (2022) 1, pp. 1-21
The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and misappropriation of assets. Further, this study attempts to...
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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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Introduction of a corporate security risk management system : the experience of Poland
Kalina, Iryna; Khurdei, Viktoriia; Shevchuk, Vira; … - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-27
To ensure the economic security of companies, it is necessary to introduce a risk management system based on the use of various tools, especially financial ones. The purpose of the article is to scientifically substantiate the paradigm of integration of the risk management mechanism into the...
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The theater's backstage, when numbers serve the show, a case study on Livent, part 1
Malo, Angélique; Courtois, Cynthia - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 3, pp. 455-473
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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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