In this study, we analyze two new potential determinants for mitigating fraud committed by firms: institutional … incidences of corporate fraud. The importance of political connection for enterprise in both developed and emerging markets such … identify another positive effect on enterprise in that political connection could reduce incidences of corporate fraud, thus …

for property or other valuable assets that often involves corruption and fraud. In addition to production facilities, real …

Using cross-sectional data for US states, this article examines the determinants of insurance fraud, focusing … especially on the nexus between convictions for corruption and for insurance fraud. Results show that corruption convictions tend … to crowd out insurance fraud convictions -- i.e., increases in convictions for corruption result in lower fraud …

Whistle-blowing by employees plays a major role in uncovering corporate fraud. Various recent laws aim at improving …

Whistle-blowing by employees plays a major role in uncovering corporate fraud. Various recent laws aim at improving …

This study examines whether and how anticorruption efforts may mitigate the risk of corporate fraud. Based on a sample … likelihood of fraud commission and increase the likelihood of detection given fraud. These effects are driven by state …-developed market and legal institutions are less likely to commit fraud in the post anticorruption period. Firms increasing internal …