Search Results - subject_exact:"Betrug" (original) (raw)

- In: Qualitative research in accounting & management 21 (2024) 1, pp. 29-40

Persistent link: https://ebtypo.dmz1.zbw/10014512537

Ellili, Nejla; Nobanee, Haitham; Haddad, Ayman; Ahmad … - In: Journal of economic criminology 4 (2024), pp. 1-17

This paper presents a meticulous bibliometric analysis of forensic accounting research conducted between 1991 and 2021, employing Scopus and VOSviewer. With a dataset comprising 232 documents, the study aims to scrutinize existing literature, identify influential authors, and discern the...

Persistent link: https://ebtypo.dmz1.zbw/10014582269

Button, Mark; Carter, Elisabeth - In: Journal of economic criminology 4 (2024), pp. 1-3

Persistent link: https://ebtypo.dmz1.zbw/10014582284

Marquart, James W.; Thompson, R. Alan - In: Journal of economic criminology 4 (2024), pp. 1-6

This article examines the dynamics of relation fraud resulting in the murder of a grandparent by her grandson. While such instances are admittedly rare as forms of both murder and fraud more generally, this unique case nonetheless demonstrates that relation fraud resulting in murder is a...

Persistent link: https://ebtypo.dmz1.zbw/10014582300

Krügel, Jan Philipp; Paetzel, Fabian - In: Games and economic behavior 144 (2024), pp. 329-354

Persistent link: https://ebtypo.dmz1.zbw/10014545387

Blazquiz-Pulido, Juan Francisco; Polonio, Luca; … - In: Games and economic behavior 145 (2024), pp. 451-466

Persistent link: https://ebtypo.dmz1.zbw/10014545440

Li, Lu; Zheng, Gaoping; Zhong, Angel - In: Finance research letters 64 (2024), pp. 1-12

Persistent link: https://ebtypo.dmz1.zbw/10014531803

Arenas-Torres, Felipe; Cabrera-Vargas, Paz; … - In: Revista globalización, competitividad y gobernabilidad … 18 (2024) 1, pp. 93-106

Persistent link: https://ebtypo.dmz1.zbw/10014534724

Trozze, Arianna; Kleinberg, Bennett; Davies, Toby - In: Financial innovation : FIN 10 (2024), pp. 1-35

Decentralized Finance (DeFi) is a system of fnancial products and services built and delivered through smart contracts on various blockchains. In recent years, DeFi has gained popularity and market capitalization. However, it has also been connected to crime, particularly various types of...

Persistent link: https://ebtypo.dmz1.zbw/10014535530

Parra, Daniel - In: Journal of economic psychology 102 (2024), pp. 1-9

Persistent link: https://ebtypo.dmz1.zbw/10014551456

Kagias, Paschalis; Garefalakis, Alexandros; Passas, Ioannis - In: Administrative Sciences : open access journal 14 (2024) 5, pp. 1-13

Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of...

Persistent link: https://ebtypo.dmz1.zbw/10014554010

Brock, Marcus Clausen - 2024

Persistent link: https://ebtypo.dmz1.zbw/10014555922

Arend, Richard J. - In: Administrative Sciences : open access journal 14 (2024) 6, pp. 1-18

We prove a fundamental attribution error connecting rule-breaking behavior to entrepreneurs. We do so in the research context of the US, where we recently sampled from medium-sized venture entrepreneurs and their corporate executive peers (as an applicable reference point). We chose the US not...

Persistent link: https://ebtypo.dmz1.zbw/10014580792

Luu Duc Toan Huynh; Stratmann, Philipp; Rilke, Rainer … - In: Journal of behavioral and experimental economics 108 (2024), pp. 1-7

Persistent link: https://ebtypo.dmz1.zbw/10014490126

Kassem, Rasha - In: International journal of hospitality management 116 (2024), pp. 1-16

Persistent link: https://ebtypo.dmz1.zbw/10014457802

Alzahrane, Mohammed A. - In: Journal of business and socio-economic development 4 (2024) 1, pp. 66-80

Purpose - The purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and skills required to practice forensic accounting as a profession. It also seeks to understand the education and...

Persistent link: https://ebtypo.dmz1.zbw/10014495728

Day, Tim - In: Journal of economic criminology 3 (2024), pp. 1-8

This paper explores the police response given to rogue trading doorstep crime incidents. Using a mixed-methods Applied Thematic Analysis of a year's records of the Thames Valley Police force's crime recording database, the research draws upon police officers' own accounts to illustrate the way...

Persistent link: https://ebtypo.dmz1.zbw/10014517155

Gottschalk, Petter - In: Journal of economic criminology 3 (2024), pp. 1-7

Many countries have established national authorities to investigate and prosecute serious and complex white-collar and corporate crime incidents. This article reviews research literature regarding external challenges and barriers for national agencies in Norway (Økokrim), New Zealand (SFO), the...

Persistent link: https://ebtypo.dmz1.zbw/10014517157

Whittaker, Jack M.; Lazarus, Suleman; Corcoran, Taidgh - In: Journal of economic criminology 3 (2024), pp. 1-8

This is a theoretical treatment of the term "Sha Zhu Pan" (杀猪盘) in Chinese, which translates to "Pig-Butchering" in English. The article critically examines the propagation and validation of "Pig Butchering," an animal metaphor, and its implications for the dehumanisation of victims of...

Persistent link: https://ebtypo.dmz1.zbw/10014517179

Drew, Jacqueline; Webster, Julianne - In: Journal of economic criminology 3 (2024), pp. 1-9

Across the world each year millions of people are victimised by online crime, many of whom fall victim to online fraud. One of the most enduring and prolific types of online fraud is romance fraud. Romance fraud often leads to financial and psychological devastation of those who are victimised....

Persistent link: https://ebtypo.dmz1.zbw/10014517180

Meikle, Wesley; Cross, Cassandra - In: Journal of economic criminology 3 (2024), pp. 1-10

Fraud uses deception to obtain a financial reward from its victim. There are strong negative stereotypes and victim blaming discourses towards fraud victims, with research indicating that fraud victims are unlikely to report incidents for many reasons, including a high degree of shame and...

Persistent link: https://ebtypo.dmz1.zbw/10014517181

CASE - Centrum Analiz Społeczno-Ekonomicznych; … - 2024

Preview

Persistent link: https://ebtypo.dmz1.zbw/10014526358

Marziana Madah Marzuki; Wan Zurina Nik Abdul Majid; … - In: Asian journal of accounting research 9 (2024) 2, pp. 116-126

Persistent link: https://ebtypo.dmz1.zbw/10014531479

Wang, Tao; Feng, Gengzhong; Jiang, Wei; Chin, Kwai Sang; … - In: International journal of logistics : research and … 27 (2024) 8, pp. 1455-1476

Persistent link: https://ebtypo.dmz1.zbw/10015052970

Choi, Jung Ho; Gipper, Brandon - In: Journal of accounting and economics 78 (2024) 1, pp. 1-27

Persistent link: https://ebtypo.dmz1.zbw/10015065546

Bhattacharya, Indranil; Mićković, Ana - In: International journal of accounting information systems 53 (2024), pp. 1-17

Persistent link: https://ebtypo.dmz1.zbw/10015072416

Barile, Lory; Cullis, John G.; Jones, Philip R. - In: Economies : open access journal 12 (2024) 9, pp. 1-11

This paper begins by contrasting the caricatures "homo and femina economicus" with "homo and femina realitus". Against this backdrop, the paper considers three "apparently falsified" empirical predictions of the standard expected utility model of individual decision-making concerning...

Persistent link: https://ebtypo.dmz1.zbw/10015073863

Boufounou, Paraskevi; Eriotis, Nikolaos; Kounadeas, … - In: Economies : open access journal 12 (2024) 4, pp. 1-21

Corruption poses a significant challenge to economic development and governance worldwide, with its detrimental effects permeating various levels of society. In the context of Greece, where corruption has been a longstanding issue, the role of internal audit mechanisms within local government...

Persistent link: https://ebtypo.dmz1.zbw/10014635953

He, Huihua; Fang, Junxiong - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-23

This paper explores the positive governance effects of the Procuratorate's Public Interest Litigation System in China, which combines the powers of litigation and administrative supervision, on the quality of information disclosure by listed state-owned enterprises. We report several findings....

Persistent link: https://ebtypo.dmz1.zbw/10014580191

Harris, Erica E.; Petrovits, Christine M.; Yetman, … - In: Nonprofit and voluntary sector quarterly : journal of … 53 (2024) 3, pp. 638-665

Persistent link: https://ebtypo.dmz1.zbw/10014581579

Hemrit, Wael; Belgacem, Ines - In: Risks : open access journal 12 (2024) 9, pp. 1-24

This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the financial stability of Takaful insurance (TKI) in Saudi Arabia over the period of 2014 to 2022. Moreover, the current study aims to explore the mediating impact of Shariah board size in shaping this...

Persistent link: https://ebtypo.dmz1.zbw/10015066365

Amelia, Tifa Noer; Amal, Andi Gazly Satrya - In: Global business and finance review 29 (2024) 2, pp. 35-46

Purpose: This study analyzed the effect of financial literacy, social media, risk perception, and investment willingness on millennials in Jakarta, Indonesia quantitatively. This paper also discusses fraud mitigation qualitatively about the investment trend among millennials....

Persistent link: https://ebtypo.dmz1.zbw/10015054061

Aivaz, Kamer-Ainur; Florea, Iulia Oana; Munteanu, Ionela - In: Risks : open access journal 12 (2024) 5, pp. 1-21

This study offers a comprehensive insight into the realms of economic fraud and risk management, underscoring the necessity of adaptability to evolving technologies and shifts in financial market dynamics. Through the application of bibliometric methodologies, this study meticulously maps the...

Persistent link: https://ebtypo.dmz1.zbw/10014636609

Zhao, Ziying; Lu, Chao; Xia, Xiaoxue - In: The British accounting review 56 (2024) 5, pp. 1-21

Persistent link: https://ebtypo.dmz1.zbw/10015062490

Sargiacomo, Massimo; Everett, Jeff; Ianni, Luca; … - In: The British accounting review 56 (2024) 2, pp. 1-19

Persistent link: https://ebtypo.dmz1.zbw/10015062284

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...

Persistent link: https://ebtypo.dmz1.zbw/10015070850

Asongu, Simplice; Darko, Peter; Ansah, Marvin O.; Adom, … - 2024

The current review systematically synthesizes existing literature to provide a comprehensive overview of the nature of financial crimes in Africa and their impact on economic growth. We adopted the PRISMA protocol to identify 128 papers from the Scopus database; which were analyzed using MS...

Persistent link: https://ebtypo.dmz1.zbw/10015057595

Goldwater, Jonah - In: Journal of business ethics : JBE 195 (2024) 1, pp. 133-149

Citing corporate concentration and lax enforcement since the Reagan era, the Biden administration has declared a new era of aggressive antitrust prosecution, bringing antimonopoly actions against tech giants such as Meta, Google, and Amazon. But what’s so bad about monopoly or corporate...

Persistent link: https://ebtypo.dmz1.zbw/10015084379

Marais, Alastair - In: International journal of economics and financial issues … 14 (2024) 5, pp. 220-232

Persistent link: https://ebtypo.dmz1.zbw/10015085262

Detthamrong, Umawadee; Chansanam, Wirapong; Boongoen, … - In: International journal of economics and financial issues … 14 (2024) 5, pp. 177-184

Persistent link: https://ebtypo.dmz1.zbw/10015085228

Persistent link: https://ebtypo.dmz1.zbw/10015084496

Afriyie, Jonathan Kwaku; Tawiah, Kassim; Pels, … - In: Decision analytics journal 6 (2023), pp. 1-12

Fraudsters are now more active in their attacks on credit card transactions than ever before. With the advancement in data science and machine learning, various algorithms have been developed to determine whether a transaction is fraudulent. We study the performance of three different machine...

Persistent link: https://ebtypo.dmz1.zbw/10014505835

Caliari, Daniele; Soraperra, Ivan - 2023

Are opportunities making thieves? Accumulated experimental evidence shows that, when people have the opportunity to cheat, often they take it. Most of the literature on cheating opportunities forces people into a tempting situation where they face a trade-off between money and morality. In our...

Persistent link: https://ebtypo.dmz1.zbw/10014340919

Kapons, Martin; Kelly, Peter; Stoumbos, Robert; … - In: Review of accounting studies 28 (2023) 3, pp. 1354-1387

Persistent link: https://ebtypo.dmz1.zbw/10014383838

Kramer, Michael; La Cascia, Hunt; La Cascia, Joseph … - 2023

Information communication technology (ICT) contracts are prone to fraud, corruption, bid rigging and collusion. The OECD foreign bribery report which shows that in 2014, 10 percent of the foreign bribery cases occurred in ICT sector. Integrated financial management systems (IFMIS) and other ICT...

Persistent link: https://ebtypo.dmz1.zbw/10014579389

Xue, Qihang; Wang, Huimin; Wei, Jian - In: Journal of applied economics 26 (2023) 1, pp. 1-25

Combined with data from the Broadband China pilots, panel data on financial fraud in prefecture-level cities from China Judgments Online are used to examine the impact of internet technology on financial fraud. We find that internet technology has significantly increased city financial fraud....

Persistent link: https://ebtypo.dmz1.zbw/10014516624

Kerr, David S.; Loveland, Karen Ann; Smith, Katherine Taken - In: Risks : open access journal 11 (2023) 3, pp. 1-15

In this study, we examine major cryptocurrencies, present notable fraud cases, describe fraud risks, and analyze cryptocurrency financial performance. People debate whether cryptocurrency is an investment opportunity, the new Dutch Tulip Bubble, or a giant Ponzi scheme. There have been a number...

Persistent link: https://ebtypo.dmz1.zbw/10014246302

DeLiema, Marguerite; Li, Yiting; Mottola, Gary - In: International journal of consumer studies 47 (2023) 3, pp. 1042-1059

Persistent link: https://ebtypo.dmz1.zbw/10014250680

Ždiniaková, Tereza; Lörchner, Carolin; De Rudder, Olivier - Europäische Kommission / Gemeinsame Forschungsstelle - 2023

Preview

Persistent link: https://ebtypo.dmz1.zbw/10014253839

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...

Persistent link: https://ebtypo.dmz1.zbw/10013492777