purpose of this paper is to explore the issue of whether auditors can act as first responders to a financial fraud. Design …

distinction must be made between financial exploitation and financial fraud. Originality/value – This is the first paper to …

fraud that persists over many years. A Ponzi scheme is a form of financial fraud that involves repeated interaction with an … increasingly large number of individuals over a long period time. This type of fraud involves the building and maintenance of each … suspicious and the scheme is uncovered. Understanding how schemers build and maintain trust may help prevent or uncover the fraud …

judgment shift facilitating fraud. The Raval (2018) disposition-based fraud model theorizes that in a fraud, a judgment shift …/methodology/approach Using an archival data set consisting of frauds identified through Securities and Exchange Commission Accounting and … judgment shift that influences the deliberate action of fraud. Research limitations/implications This study represents the …

Purpose This study expands the empirical understanding of financial fraud victims and the consequences that emerge as a … result of financial fraud victimization. In addition, this study aims to assess the impact of the unique role victims play in … financial fraud and the impact self-identifying as a victim has on the negative consequences they experience. Design …

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 …

provides cautionary notes to public policy makers in the UK as the Serious Fraud Office designs alternative prosecution …