‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the … explanations might be true and he was acquitted of conspiracy in the fraud. Moves on to F, a lawyer who gave advice which enabled …

the impact of the fraud and explore the legal, regulatory and financial implications of the supervisory lapses. Findings … – The findings in the paper relate to the impact and extent of he Ketan Parekh fraud and the nature and scope of critical … limitations/implications – Various investigations are still underway as regards the Ketan Parekh fraud and several cases are being …

who has served as a financial fraud prosecutor, an investigator for the World Bank, and currently as a banking supervisor …

Purpose – The paper sets out to study value added tax's (VAT's) exposure to missing‐trader or carousel fraud and … fraud by distinguishing it from individual evasion. Drawing on the experience of Bulgaria, it discusses the costs and …/value – Confronted with the drastic increase of carousel fraud, the European Commission identified the urgent need of a coherent strategy …

/methodology/approach – The paper has been designed based on a fraud theory. The theory has been developed on financial analysis and audit tests …. The theory then revised and the existence of a bogus company and its intermediary role in the fraud scheme has been proven …

Purpose – Insurance fraud as a global economic problem threatens the financial strength of insurers and threatens the …‐military years. Design/methodology/approach – The paper reviews the literature on the existing fraud control mechanisms, i ….e. insurance contract design and auditing and the perception of fraud by customers in the insurance market. A survey is conducted …

Purpose – The purpose of this paper is to understand workplace violence risk factors linked to fraud detection and … underestimation by anti‐fraud professionals as to the possibility of a white‐collar criminal resorting to violence to prevent his or … her fraud schemes from being detected and disclosed. Practical implications – The paper represents a useful guide for anti‐fraud …

Purpose – The purpose of this paper is to examine the risk factors that led to the Livent fraud, and the procedures …/methodology/approach – The paper combs through the chronology of events that led to the Livent fraud by looking at both primary and secondary … sources. These sources made it possible to examine how the fraud was discovered, and the investigative steps that should have …

Purpose The purpose of this paper is to investigate the causes and impact of employee fraud, focusing on one particular … analysis on various reports, such as employee fraud reports and records of disciplinary action, and second was a series of … popular type of fraud is misappropriation of assets, including theft of cash and inventories. No significant differences were …

fraud activities in an oil and gas company, which is rarely found in empirical research. Design/methodology/approach A case … study approach was taken to investigate and analyse the fraud incidents to the deepest understanding. A mixed method of data … can be major contributing factors for fraud to be committed. Poor supervision and improper documentation process provide …