more likely to refrain from supporting fraud and report wrongdoing. With the foci on research exploring individual and …

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 …

consumers' beliefs about the credibility of firms' CSR claims, which depend in turn on the (expected) fines for fraud. First, we … likelihood of certification. Second, fraud only arises when the fines for fraud are at intermediate levels and some CSR firms do … not certify their practices. Third, the presence of fraud comes at a cost for firms by inducing lower equilibrium prices …

fraud cases discovered between 1992 and 2011. We compare the auditor's duties, described by the auditing standards, with the … description of the fraud cases as found in the press articles. We draw upon prior research to identify three sources of the … auditing standards concerning fraud detection; (2) The standards gap can be narrowed by improving existing auditing standards …