Previous studies had attributed the management fraud to different reasons. Williams (2012) suggested that the … management fraud is motivated by proposed unrealistic goals supported by attractive compensations. Frankel (2012) attributed the … management fraud to CEO's unethical financial decisions and the complexity of information technology. The manager fraud behavior …

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 …