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Emerging Fraud : Fraud Cases from Emerging Economies / edited by Kiymet Çaliyurt, Samuel O. Idowu
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: SpringerLink BücherPublisher: Berlin, Heidelberg : Springer Berlin Heidelberg, 2012Description: Online-Ressource (XXV, 185p. 13 illus, digital)ISBN:- 9783642208263
- Betrug
- Kriminalpolitik
- Compliance-Management
- Schwellenländer
- Entwicklungsländer
- Wirtschaftskriminalität
- Entwicklungsländer
- Economics/Management Science
- Accounting
- Business
- Economics
- Development Economics
- Auditing
- Developing countries--Economic conditions
- Fraud--Developing countries--Case studies
- Fraud--Developing countries
- 338.9
- 345.0268
- HD72-88
Contents:
Summary: A General Overview of Fraud -- Specific Cases from Emerging Economies -- Fraud from two Professional Perspectives -- Concluding RemarksSummary: Fraud has become a challenging phenomena affecting economies worldwide. Anti-fraud measures are an integral part of today’s management practices and have found their way into business education. Yet in developing countries these topics have long been neglected and only limited research has been conducted in this area. This book fills an essential gap by analyzing the impact of fraud on developing economies, describing successful anti-fraud methods and featuring cases that exemplify the measures described. The book features contributions by outstanding experts in the field and is intended for academic readers with a special interest in fraud researchPPN: PPN: 1651395241Package identifier: Produktsigel: ZDB-2-SBE
Emerging Fraud:; Foreword; Preface; Acknowlegments; Contents; About the Editors; About the Contributors; Seven Social Sins in Today´s World; Emerging Fraud: Some Introductory Comments; Part I: A General Overview of Fraud; 1 Reporting Fraud Using the Fraud-Free Company Model: A Case for the SMEs in Emerging Economies?; 1.1 The Fraud-Free Company; 1.2 Grading Companies Using the Fraud-Free Company Model; 1.3 Features of the Three Ratings of Fraud-Free Companies; 1.3.1 Features of a First Grade Fraud-Free Company; 1.3.2 Features of a Second Grade Fraud-Free Company
1.3.3 Features of Third Grade Fraud-Free Company1.4 Fraud-Free Company and the Developing Countries; 1.5 To Become a Second Grade Fraud-Free Company; 1.6 Issues to Consider in Order to Move up from a Second Grade to a First Grade Fraud-Free Company; 1.7 Discussion; References; 2 Fraud Detection and Forensic Accounting; 2.1 Definitions of Fraud; 2.2 Types of Fraud; 2.3 Statistics on Committed Frauds; 2.4 Characteristic Features of the Fraudsters; 2.5 Reasons Why Employees Commit Fraud; 2.5.1 Pressure Factors (Bozkurt 2003, p 4); 2.5.2 Opportunity Factors (Bozkurt 2003, pp 4-5)
2.5.3 Efforts to Justify Fraud (Bozkurt 2003, p 5)2.6 Fraud Detection; 2.7 Forensic Accounting Definition and Literature Review; 2.7.1 Fraud Triangle; 2.7.2 Forensic Accounting Versus Fraud Examination; 2.8 Forensic Accounting and the Accounting Profession; 2.8.1 Professional Requirements; 2.9 Forensic Accounting Applications Around the World; 2.9.1 United Kingdom; 2.9.2 Canada; 2.9.3 Australia; 2.9.4 The United States of America; References; 3 A Critical Analysis of the Effects of Measurements on International Company Scandals: The Fraud Act; 3.1 Introduction
3.2 Explaining the Acts of Fraud3.3 Types of Fraud; 3.4 Sarbanes Oxley Act (SOX) and Its Novelties Regarding the Prevention of Fraud; 3.5 The Study of the Effects of the Precautions Taken After Global Corporate Scandals on Fraud Act; 3.5.1 General Information About the Reports; 3.6 Studies on Fraud and Losses Suffered as a Result of the Crime; 3.7 Effects of SOX-Related Controls on Companies in Uncovering or Preventing the Crime of Fraud
3.8 The Effects of SOX-Related Controls on the Exposition or Prevention of Fraud on Financial Statements and Listing of the Controls in Terms of Their ImportanceReferences; 4 Forensic Accounting for Financial Malpractices in Developing Countries: An Analytical Review of the State of the Art; 4.1 Introduction; 4.2 Forensic Accounting; 4.3 Composition of Forensic Accounting; 4.4 Forensic Accounting Engagement; 4.5 Approach to Work; 4.6 Organization of the Forensic Accounting Profession; 4.7 Financial Malpractices; 4.8 Conditions Favorable to Corrupt Practices; References
5 The Double-Way lnterrelationship Between the Shadow Economy and the Economic Growth (GDP Rate)
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