This paper introduces fraud as asset misappropriations (85 per cent of cases), corruption and fraudulent statements … for fraud detection are internal audit review, specific investigation by management, and whistle‐blowing. The paper … details the fraud investigation process and the role of auditors as fraud examiners. The correlation of fraud perpetrators …

as the present. Professional regulatory bodies are increasingly mandating whistleblowing among their members. The … voluntary. The limited amount of UK research on whistleblowing is catalogued. Considerations of national culture are then … whistleblowing, and still is, but the lead provided by legislation and professional bodies has led to greater public acceptance and …

, nor of fraud, although there is a draft bill to establish the general offence of fraud; the link of corruption with bribes …Reviews the present role of corruption in English law, pointing out that there is actually no offence of corruption … or gifts seems to permeate all relevant statutory offences. Suggests that it is possible to follow the example of fraud …

Purpose – The purpose of this paper is to describe corruption, fraud and cybercrime as dehumanizing phenomena. Design … effects of corruption, fraud and cybercrime over social life itself. Findings – Corruption, fraud and cybercrime constitute …, corruption and fraud (committed through cyberspace or any other means) are institutionalizing suspicion and creating a deep loss …

Recent corporate scandals, fraud, and misuse of resources involving top executives and multi‐billion dollar companies …

particular, are susceptible to fraud and corruption. Findings – The paper provides evidence to suggest that chaebol organizations … in greater detail. The paper then examines classical fraud theory, including the fraud triangle. The paper then examines … chaebol organizations through the lens of the fraud triangle. By doing so, it is possible to understand why chaebols, in …

Purpose This study aims to examine the link between power distance culture and whistleblowing intention or propensity … culture and whistleblowing, and it draws on the outcomes of relevant previous studies. It then reflects on some cultural … whistleblowing, as whistle-blowers are regarded as traitors instead of civic heroes. These issues consequently provide major …

Considers some recommendations proposed by the Law Commission report on fraud, especially regarding the future role of … dishonesty in offences involving fraudulent conduct, and the report’s proposal for the creation of a new offence of fraud plus … another new offence of obtaining services dishonestly. Outlines the advantages of a single law of fraud, as the report sees …