If one deceives another in a manner that profits the deceiver and harms the victim, it is fraud, a crime and a tort … disinformation that amounts to “fraud on the public” is distinct from (and worse than) other kinds of disinformation. The Article … sets forth elements that must be met to qualify as fraud on the public. Conduct that qualifies as fraud on the public …

A deeply entrenched principle in the law of fraud and negligent misrepresentation provides that damages can be … of fraud; induce investments by consumers in self-protection efforts and in detrimental reliance investments; and prompt …

We develop and test a model linking the duration of financial fraud to information produced by auditors and analysts … and efforts by managers to conceal the fraud. Our empirical results suggest fraud termination is more likely in the …, indicating auditors' observable signals reduce fraud duration. Analyst attention increases the likelihood of fraud termination …

Corporate and securities laws are seen to mitigate corporate fraud by 'manipulating the incentives of agents …': presenting corporate agents with a probability of being caught and punished if they commit fraud. This article suggests that the … same laws also affect corporate fraud in a significant but unappreciated manner, by 'manipulating the perceptions of the …

crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury … tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of … adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing …

civil liability arising out of quantitative and qualitative research fraud in academic publishing …

The fraud caveat is ubiquitous in key debates on the regulatory role of tort law: Even the most ardent supporters of … wholesale federal preemption of state tort law by administrative regulations, concede that fraud changes the equation. State … the fraud caveat. And courts interpreting these immunity statutes echo the caveat mantra. The fraud caveat remains an …

The “fraud triangle”—a theory of why people commit fraud—is the preeminent framework for analyzing fraud in the … components of the fraud triangle are (1) an incentive or pressure (usually financial), (2) opportunity, and (3) rationalization …. There is a separate, extensive legal literature on tax compliance and evasion. The fraud triangle is largely absent from …

model of individual decision-making concerning participation in fiscal crimes: that tax evasion and benefit fraud can be …