to the fraud: Were the banks under financial strain when they underreported their LIBOR rates? To answer this question … gathered from 2004 to 2008 on the banks that were involved in the fraud (fraud banks) and matched with a control group of non-fraud … banks. The results from a logistic regression model found sufficient statistical evidence to support the claim that fraud …

The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk … statistical analysis. The research was conducted at the individual and organisational levels, with the bank consultants presenting … the banking industry. There is no sufficient evidence to ascertain whether the fraud risk assessment and management in the …