Titlebook: Corporate Fraud Across the Globe; Larry Li,Adela McMurray Book 2022 The Editor(s) (if applicable) and The Author(s), under exclusive licen

巨硕

Corporate Fraud in Developed CountriesSince early 2000, the global markets have observed numerous dramatically extreme corporate frauds with most cases occurring in developed countries. These scandals have shocked the world and triggered a series of regulatory reform and governance enforcement with the aim of minimising the likelihood of such scandals in the future.

使乳化

Corporate Fraud TrendsCorporate fraud is not a new concept as the earliest corporate fraud can be traced back in time to at least 500 years ago. Historically, numerous fraud cases can be found, and most of these cases lead to devastating economic and social consequences.

神化怪物

External Factors: Legal Framework and the Business EnvironmentDuring the thousands of years of fraud history, it is observed that many factors play critical roles in fraud occurrence, prevention, and detection. These can be categorised into factors associated with the external environment, organisations, fraudsters, and victims.

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Internal Factors: Organisational Culture and GovernanceAfter decades of corporate fraud research, the importance of external governance factors, such as culture and the legal system, has been widely acknowledged by policy makers, academics, and the general public. However, it is fair to say that fraud cannot be curbed if we mainly rely on external governance factors.

没花的是打扰

Women Working in Male Prisons and Jails, due to the fact that nearly half of the survey respondents had suffered at least one fraud—with an average of six per company fraud incidents over the past 24 months. Alarmingly the reported loss of funds due to corporate fraud occurrences totalled approximately US $42 billion.

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Qamar Abbas,Shah Zeb,Syed Ali Hassan a systematic literature review, this chapter builds a theoretical and empirical foundation upon which corporate fraud research is based. The fundamental purpose of this chapter is to identify the underlying reasons why perpetrators commit corporate frauds, and what circumstance or condition triggers their action.

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Alice Cline Parker,Leda Lunardierms of frequency and severity. PwC’s Global Economic Crime Survey 2020 reported a dramatic increase in all fraud levels, with frauds perpetrated by insiders being by far the most common type of fraud.

LAPSE

Types of Corporate Fraud due to the fact that nearly half of the survey respondents had suffered at least one fraud—with an average of six per company fraud incidents over the past 24 months. Alarmingly the reported loss of funds due to corporate fraud occurrences totalled approximately US $42 billion.

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