determinants of fraud at the banking organization level. Lastly, we document a significant effect of fraud on bank credit …Little is known about fraud in the financial services sector. Using a rich supervisory dataset, this study dissects … fraud at large U.S. banking organizations. We examine the different categories of fraud and their materiality, the recovery …

realm of rationale behavior modelled in economics, we develop a framework for internal bank fraud that provides rationale … bank fraud in particular. We test this framework using regression analysis of the determinants of fraudulent behavior among … results suggest that material insider abuse and fraud at banks is detectable using Benford digit analysis of bank financial …

knowledge, these data—bank supervisory enforcement actions—have not been used in previous studies of insider abuse and fraud at … incidences of fraud (no fraud) and four quarters of commercial bank financial data. We use these models to make predictions of …We develop empirical models for the detection of insider abuse and fraud occurring at U.S. commercial banks with the …

realm of rationale behavior modelled in economics, we develop a framework for internal bank fraud that provides rationale … bank fraud in particular. We test this framework using regression analysis of the determinants of fraudulent behavior among … results suggest that material insider abuse and fraud at banks is detectable using Benford digit analysis of bank financial …

Using regulatory data from financial institutions on fraud-related losses in foreign markets, we find large differences … effects between country governance and risk management quality suggesting stronger governance effects on fraud recovery for …

engaged in fraudulent activities. The study concluded that some banks could have been involved in earning management and fraud …

This Article demonstrates that, pursuant to recent bank bailout programs, the United States Department of the Treasury … has the motive and opportunity to trade in bank securities while in possession of material, nonpublic information. The …