Missing trader intra-community (MTIC) fraud has been slowly morphing from cell phones and computer chips to other … treatment in large measure. On Monday June 8, 2009 rumors of MTIC fraud in carbon emission permits closed the main European … (without right of deduction). MTIC fraud in tradable CO2 permits presents a high level policy dilemma – how do you aggressively …

Corporate and securities laws are seen to mitigate corporate fraud by 'manipulating the incentives of agents …': presenting corporate agents with a probability of being caught and punished if they commit fraud. This article suggests that the … same laws also affect corporate fraud in a significant but unappreciated manner, by 'manipulating the perceptions of the …

This article addresses the criminological aspects of subsidy fraud crimes targeting the financial interests of the … European Communities. Among the issues covered are the way subsidy fraud crimes are being committed and in which fields the … subsidy fraud crimes …

This paper investigates the impact of corporate social responsibility (CSR) on corporate financial fraud in China. We … likely to engage in financial fraud. The results also indicate that the negative relation is more significant for CSR …

This study investigates the role of gender diversity in fraud commission and detection with a view to identifying … whether companies with more female corporate leaders are less likely to be involved in financial statement fraud. Using a … bivariate probit model, the role of female corporate leaders in financial statement fraud commission and detection is examined …

Using US household panel data, we provide evidence of a strong negative association between consumer fraud … show that fraud is more negatively associated with a loss in individuals’ confidence in financial matters than with … having fallen prey to fraud, which in turn carries major implications for subsequent financial decision making …