Showing 1 - 10 of 917
Within the framework of an effective and efficient compliance audit, the corporate governance is responsible for … protection against fraud. Computer assisted analytic procedures, such as data screening, data mining and so on, have to meet the …
Persistent link: https://www.econbiz.de/10010266119
Wirtschaftskriminalität in Deutschland wird in jüngerer Zeit zunehmend auch von wirtschaftlichen Unternehmungen selbst problematisiert. Neben den materiellen Folgeschäden sind es dabei insbesondere die Verletzung des kaufmännischen Prinzips von Treu und Glauben und die Verunsicherung des...
Persistent link: https://www.econbiz.de/10010291031
measure different types of fraud and to examine the influence of passengers' presumed information and income on the extent of … fraud. Results reveal that taxi drivers cheat passengers in systematic ways: Passengers with inferior information about …. Higher income seems to lead to more fraud. …
Persistent link: https://www.econbiz.de/10010294777
This paper investigates the impact of newspaper publications about debit card skimming fraud on debit card usage in the … phenomenon of skimming fraud significantly affect the number of debit card payments. The direction of the effect depends on the … type of skimming fraud addressed. Newspaper articles on fraud at points-of-sale (POS) and ticket machines depress the …
Persistent link: https://www.econbiz.de/10011605435
, increased division of labor in research, intense publication pressure, academic fraud, dilution of the concept of 'university …
Persistent link: https://www.econbiz.de/10010274980
measure different types of fraud and to examine the influence of passengers' presumed information and income on the extent of … fraud. Results reveal that taxi drivers cheat passengers in systematic ways: Passengers with inferior information about …. Higher income seems to lead to more fraud. …
Persistent link: https://www.econbiz.de/10010274989
customers. As experts provide both diagnosis and treatment, this leaves scope for fraud. We experimentally investigate how … to defraud his customers when the expert can build up reputation. We show that the level of fraud is significantly higher … competition. More customer information does not necessarily decrease the level of fraud. …
Persistent link: https://www.econbiz.de/10011753240
This paper investigates the impact of four key economic variables on an expert firm’s incentive to defraud its customers in a credence goods market: the level of competition, the expert firm’s financial situation, its competence, and its reputational concerns. We use and complement the...
Persistent link: https://www.econbiz.de/10011753243
This paper investigates the design of a leniency policy to fight corporate crime. We explicitly take into account the agency problem within the firm. We model this through a three-tier hierarchy: authority, shareholder, and manager. The manager may breach the law and report evidence to the...
Persistent link: https://www.econbiz.de/10010318772
We present results from a laboratory experiment identifying the main channels through which different law enforcement strategies deter organized economic crime. The absolute level of a fine has a strong deterrence effect, even when the exogenous probability of apprehension is zero. This effect...
Persistent link: https://www.econbiz.de/10010320242