Fraud：A knowing misrepresentation of the truth or concealment of a material fact to induce another to act to his or her detriment. Fraud is usu. a tort, but in some cases (esp. when the conduct is willful) it may be a crime.Fraud表示“欺诈”时，多为民事侵权行为，但也可是犯罪。in...
a tort, but in some cases (esp. when the conduct is willful) it may be a crime. Fraud表示“欺诈”时,多为民事侵权行为,但也可是犯罪。 insurance fraud 保险欺诈;诈骗保险金 financial fraud 金融诈骗 accounting fraud 假帐;做假账 economic fraud anti-fraud 反欺诈 Deceit:A ...
2012. The role of the expert witness in accounting fraud cases. Global Journal of Business Research, 6(1): 103-111.The role of the expert witness in accounting fraud cases. Sanchez M H,Zhang Wei. Global Journal of Business Research . 2012...
“How Pervasive Is Corporate Fraud?” published in theReview of Accounting Studies,suggests that about two-thirds of corporate fraud cases in public companies go undetected. More startling is what they find looking at
In most cases, the embezzler and the business usually settle the matter privately to avoid negative public reactions. Another form of accounting fraud is internal theft, involving the theft of assets belonging to an entity by employees. It can be as simple as leaving with office supplies or ...
White-collar crime that is part of a collective and organized effort to serve the economic interests of acorporationis known ascorporate crime. In some cases corporate crimes are conducted by bogus entities that pose as legal corporations or partnerships. Although corporations cannot be incarcerated,...
A company with weak controls gives the fraudster an opportunity to pocket the refund check before it’s been recorded in the accounting system and endorse it to themselves. Once the fraud has been committed, there are several ways that the employee conceals their actions. ...
Accounting Fraud at WorldCom. The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor A... Kiron,David,Kaplan,... - 《Harvard Business School Cases》 被引量: 22发表: 2004年 The accounting fraud at...
For years to come, the name "Sunbeam" will bring to mind a company that relied on questionable accounting gimmicks and outright fraud in sacrificing the company's reputation on the altar of enhanced earnings and a jacked-up stock price. It happened under the direction of disgraced CEO Albert ...
Going after the bad apples: forensic accountant Paul Regan cut his teeth in a fraud case against Howard Hughes, and he's become a leader in a specialized area, mostly attempting to recover money for shareholders.(FRAUD) In the 1990s came the cases of massive accounting irregularities at Phar...