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 …

fraud and corruption, accelerated by electronic systems and modern platforms.The most recent developments tend to confirm … errors and fraud in accounting, and reduce corruption, as well.The aim of this paper is to present some particular aspects of …Accounting errors and fraud are common in most businesses, but there is a difference between fraud and …