PwC has made surveys of the economic crime since 2001. The 2011 survey finds that Romania reports low level of fraud …

apparently widespread in some branches of the economy and at some periods of time. A feature of accounting fraud was that cases … fraud; the scale and optimal size of conspiratorial networks; the authorities’ willingness to penalize it and the political …

This paper examines the largest corporate fraud in India at Satyam Computer Services Ltd. This fiasco occurred in … January 2009 when Mr. Ramalinga Raju, the Chairman, confessed to an extensive accounting fraud that was ongoing for at least … board of directors and independent auditors of Satyam for this fraud. While this paper does not defend or blame the auditors …

accounting fraud. The goal of article is present how is able to influence on the basic direct observation to a great extent in … practice by using the creative accounting methods as well as accounting fraud of values statement of balances and their …

and profit maximization. Two real-world cases that focus on accounting fraud as the ethical conception. Through these … cases, we show that while accounting fraud – from a consequentialist perspective – may appear to provide a quick … solution to a pressing problem, longer term effects of fraud and misconduct make ethical implications more apparent. Widely …

We analyze corporate fraud in a model where managers have superior information but, due to private benefits from empire … liquidation would be value-increasing. To restrain fraud, shareholders optimally choose auditing quality and the performance …