Purpose – The purpose of this paper is to provide a historical review of China’s anti-corruption efforts, from the … current status of the harsh crusade against corruption that the Chinese new leadership initiated. Design … analysis on policies and regulations between various periods of China. Findings – The phenomenon of corruption has existed in …

‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the … explanations might be true and he was acquitted of conspiracy in the fraud. Moves on to F, a lawyer who gave advice which enabled …

Defines on‐book and off‐book fraud: the former occurs when theft takes place after the recording of money on the victim … company’s books, the latter when it occurs after recording, and types of such fraud can involve billing, payroll, expenses …, cheque tampering, and register disbursement. Describes methods of investigating off‐book fraud: financial statement analysis …

Standard (SAS). Indicates however auditors may lack sufficient training to recognise or understand fraud, and that accounting … students at universities should have anti‐fraud education. Outlines the provision of the new SAS 99, which requires the audit … have to question more directly in their investigations of fraud risk, and the SAS introduces the “fraud triangle” and …

, nor of fraud, although there is a draft bill to establish the general offence of fraud; the link of corruption with bribes …Reviews the present role of corruption in English law, pointing out that there is actually no offence of corruption … or gifts seems to permeate all relevant statutory offences. Suggests that it is possible to follow the example of fraud …

Purpose – This paper explores the threat that transnational political corruption poses to both the world's development … who has served as a financial fraud prosecutor, an investigator for the World Bank, and currently as a banking supervisor … commercial and development banking sectors from transnational political corruption, and predicts that these risks will grow as …

the fight against fraud. Design/methodology/approach – A sample of types of recent qui tam fraud cases is highlighted for … actual qui tam court cases illustrates the importance of private civil lawsuits in combating fraud committed against the US … against government fraud is emphasized. Originality/value – This paper fills an identified need to inform those involved in …

regulating and seeking to control fraud and corruption on the part of directors and officers of companies in the UK. Design …/methodology/approach – This paper outlines aspects in the present and future fight against fraud and corruption on the part of directors and … the law of fraud and corruption is effectively enforced, rather than pursue a policy of constant enactment of new …

Purpose – The purpose of this paper is to offer anti‐corruption experts' personal assessments of the progress … international organizations have made in fighting corruption. Design/methodology/approach – This paper contains a survey of the … viewpoints of a number of anti‐corruption experts who themselves are current or former staff of international organizations, or …

Purpose – The purpose of this paper is to explore whether opportunities for fraud and corruption might be reduced or … dialogue. Research limitations/implications – Fraud and corruption risk in public procurement is an area deserving detailed and …. This paper gives grounds for asking whether, in relation to procurement fraud, a combination of traditional practices and …