, the COVID-19 epidemic in fact has deeper reflections and it may be a new arena of financial fraud. Based on this research …, citizens and governments must be extra careful about the new types of financial fraud observed as a result of the COVID-19 … financial fraud related to information technologies (IT) require special attention. This article suggests that, firms as well as …

“Control fraud” drove the crisis. Control fraud occurs when those that control a seemingly legitimate entity use it as … have documented the pervasive role of control fraud in causing the second phase of the S&L debacle. That crisis was … that lenders engaged in accounting control fraud optimize through a four-part recipe that is a “sure thing” – it produces …