Hewlett-Packard Co (HP) executives are accused of having engaged in corruption by paying $8 million in bribes in 2003 to win a contract with the Russian general prosecutor's office. Ironically, this is the authority whose responsibility it is to fight corruption in Russia. German and Russian...

All organizations can use the free U.S. federal Excluded Parties List System during their procurement processes to find questionable vendors and reduce the risk of fraud. CFEs and auditors should use this little-known Internet database in fraud examinations

Ben is a junior accountant at Bacme Corp. - a publicly traded manufacturing company. He recently noted some unusual entries in the company's books that caused overstated revenues on the firm's financial statements. Ben is afraid to use Bacme's hotline because most employees believe that...

In U.S. tax litigation; there are three types of summary witnesses that may be called by both parties in a case. Their use provides insights into how large volumes of evidence and empirical research complex issues are presented in tax cases. To determine how witnesses are used during tax trials,...

This paper presents the first comprehensive analysis of what judges have written about forensic accounting experts in federal and state court decisions. The earliest opinion was issued in 1982, but the majority of the cases (31 out of 40) were decided by federal and state courts during the...

Fraud constitutes a significant problem for many organizations. Its effects range from monetary costs to reputational loss. With the added impetus of recent regulations, the implementation of an effective anti-fraud program is a priority for most companies. To establish the basis for the...