Reviews the frequent doubts expressed about the ability of jurors to cope with the demands on them in fraud cases … for the Fraud Trials Committee (Roskill), the research for the Auld Report, and the simulation and participant tasks for …

Focuses on a type of white‐collar crime known as occupational fraud, which is estimated to amount to 6% of total … costs of occupational fraud are extensive, that there exist related societal effects which are however unmeasurable with any … accuracy, that virtually no US organisational setting is immune from internal fraud, and that a variety of measures are needed …

Purpose – The purpose of the current study is to assess the efforts to control fraud in the home health care industry … care fraud and abuse. Design/methodology/approach – Attention is given to the history of the home health care industry in … the USA, the types of fraud found in the health care field in general, and the officials who are given the duty of …

Purpose – The paper aims to demonstrate the causes of failure of some fraud prosecutions. Design …/methodology/approach – The paper provides a review of common contexts within which prosecutions of allegations of fraud are brought and …‐finders. Findings – Several factors are common to many fraud prosecutions which, taken together, make these cases difficult to try and …

in legal authorities' ability to effectively deal with fraud victimization in the State of Florida. Design … the ability of legal authorities to respond to consumer fraud victimization. Bivariate correlations show that younger … respondents, those with more formal education, recent fraud victims, and individuals inclined to take risks with their financial …

Purpose – The purpose of this paper is to consider the role of the European Anti‐Fraud Office, OLAF, in the fight … against EU fraud and to consider the difficulties and problems it has to contend with in attempting to carry out its mission … fragmentation with a multiplicity of agencies involved in the fight against fraud and is a contribution to an area, which does not …

Purpose – This paper seeks to examine the problem of cyber fraud, a situation created by online financial transactions …. Design/methodology/approach – Examines the challenges to regulating financial fraud in cyberspace, e.g. those responsible for … the fraud; the possibility of prosecution; and the position of cyberspace in the light of jurisdiction and control …

Purpose – The purpose of this paper is to discuss the trends and issues involved in advance fee fraud in the Caribbean …. Design/methodology/approach – The paper offers a definition of advance fee fraud, describing its practice in the context of … their focus advance fee fraud in all its versions and variations. The need to take proactive and decisive measures against …