held that the investment adviser was not liable for federal securities fraud because the plaintiff failed to prove the …

Purpose – The purpose of this paper is to offer case studies of hedge fund fraud, solutions that could mitigate hedge … fund fraud risk, and a proposal for the industry to establish a hedge fund information depository (HFID) where participants …/stakeholders could provide information on any hedge fund on regular basis. Design/methodology/approach – Four major hedge fund fraud …

as it affects the statute of limitations defense in securities fraud cases. Design/methodology/approach – The paper … fraud cases, a District Court dismissal of the original complaint, and a Third Circuit reversal; outlines three principles … articulated by the US Supreme Court for applying §1658(b)(1) to securities fraud claims; and discusses what the Merck decision …

developments applicable to claiming tax losses for fraudulent investments and fraud (i.e. conversion) of accounts at broker … refunds and tax losses. Findings – Given the continuing incidence of financial frauds, once a fraud has been discovered, the …

a tax conspiracy and securities fraud. Design/methodology/approach – Provides background, including the enactment of … Fraud Enforcement Task Force; and discusses the warnings this indictment sends to the global financial community. Findings … prosecute offshore financial fraud. Practical implications – Banks and financial service providers need to be aware of the …

business, how he solicited investors, how he falsified financial reporting to investors, how investors discovered his fraud and …

Purpose Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating … the development of analytics techniques for detecting and preventing fraud. The subject of fraud analytics will continue … to expand in the future for public-sector organizations; therefore, this research examined the progress of fraud …

Food Fraud provides an overview of the current state on the topic to help readers understand which products are being … impacted, how pervasive food fraud is, and what laws are in effect across the developed world. As international food trade … impacted, how pervasive food fraud is, and what laws are in effect across the developed world. As international food trade …