Ausgangslage -- Grundlagen zum Phänomen Wirtschaftskriminalität -- Tax Fraud -- Unternehmen im Fokus von Geldwäscheaktivitäten -- Berufliche Anforderungen an den Steuerberater und Wirtschaftsprüfer -- Strafrechtliche Rahmenordnung und Selbstregulierung -- Forensic Accounting -- Anti-Fraud...

This Article argues that private ordering of fraud loss liability in payment card systems is likely to be socially inefficient because it does not reflect Coasean bargaining among payment card network participants. Instead, loss allocation rules are the result of the most powerful party in the...

The recent economic meltdown exposed numerous Ponzi schemes. When promoters of fraudulent ventures are unable to provide restitution to their victims, plaintiffs seek out other sources of repayment including professionals and other secondary participants in the transactions that precipitated...

Section 523(a)(2)(B) of the United States Bankruptcy Code provides that a debt incurred as a result of written fraud cannot be discharged by a bankruptcy proceeding. Though section 523(a)(2)(B) provides elements of this nondischargeable fraud, one common element of fraud is conspicuously missing...

Should scientists, statisticians, and other researchers be held to the same legal standards as certified public accountants or other actors involved in business or commercial activity? What about research organizations that rely on fraudulent research methods or predatory publishers who publish...

The study examines the role of the forensic accountant's litigation services in fraud cases. Data was gathered mainly by applying structured questionnaires to target sample for respondent, as well as interviewing respondents and noting their responses. The target population was legal...