Purpose The purpose of this study is threefold: first, to detect trends in financial statement manipulation; second, to … measure the level of manipulation and to measure the variation in manipulation between countries; and, third, to identify … widely used techniques in financial statements manipulation. Design/methodology/approach This study uses financial data of …

financial statement fraud or tendency to engage in earning manipulation. Design/methodology/approach A data set of 25 … decisions of banks. Debt agreements include terms based upon accounting numbers. Also, using Beneish Model, it is a cheap and …

Purpose The purpose of this paper is to understand if forensic accounting techniques and tools could contribute to the … deterrence of fraud in financial statements, considering the expertise of forensic accountant on ex post activities and that the … traditional mechanisms to prevent this type of fraud have not been sufficient to stop the impact on companies, investors, auditors …

a fraud within the Group. In this regard, the paper is considered to be an exemplary case for the accounting literature … practices. The study explains a specific accounting fraud case in a group of companies. It explores the type of inter …Purpose This paper aims to present a real case of inter-company fraud where the Group’s Bank lent money to a Group …

‐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 …

Analyses US auditors’ responsibility for detecting accounting errors, fraud and irregularities, noting the traditional … GAAP standard was revised so auditors were made responsible for detecting error or fraud. Discusses Standard Auditing … who fail to detect fraud.  …

, stolen cheques, bounced cheques, forged cheques, pensioner fraud, share price manipulation, deception and false documentation …Focuses on fraud, including in the concept a wide range of offences committed by management, employees or third parties … which the other suffers financial loss; as in the UK, fraud in Cyprus does not exist as specific criminal offence. Describes …

Considers some recommendations proposed by the Law Commission report on fraud, especially regarding the future role of … dishonesty in offences involving fraudulent conduct, and the report’s proposal for the creation of a new offence of fraud plus … another new offence of obtaining services dishonestly. Outlines the advantages of a single law of fraud, as the report sees …

mortal dangers involved in mortgage fraud and involve the Solicitors Disciplinary Tribunal; these involved misappropriation …

to deal with perceived defects in investigation, prosecution and trial of serious and complex fraud, and how different … financial services and fraud investigation were then compared with today. Describes how fraudsters have become more resourceful …, mobile and international. Outlines the recommendations of the Committee, for instance that a unified fraud office should be …