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The role of the forensic accountant in the detection of tax fraud in financial statements : a survey study in the Jordanian accounting and auditing offices and firms

Khersiat, Ola Mohammad - In: International journal of economics and finance 10 (2018) 5, pp. 145-153

Persistent link: https://www.econbiz.de/10011861910

Does tax evasion affect economic crime?

Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2018

crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury … tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of … adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing …

Persistent link: https://www.econbiz.de/10011814715

Shady business : on the history of white-collar crime

Berghoff, Hartmut; Spiekermann, Uwe - In: Business history 60 (2018) 3, pp. 289-304

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Continuous auditing's effectiveness as a fraud deterrent

Gonzalez, George C.; Hoffman, Vicky B. - In: Auditing : a journal of practice & theory 37 (2018) 2, pp. 225-247

Persistent link: https://www.econbiz.de/10011900525

CEO wrongdoing : a review of pressure, opportunity, and rationalization

Schnatterly, Karen; Gangloff, K. Ashley; Tuschke, Anja - In: Journal of management : JOM 44 (2018) 6, pp. 2405-2432

Persistent link: https://www.econbiz.de/10011964093

Fraud survival in nonprofit organizations : empirical evidence

Archambeault, Deborah S.; Webber, Sarah - In: Nonprofit management & leadership 29 (2018) 1, pp. 29-46

Persistent link: https://www.econbiz.de/10011969426

Drilled to obey? : ex-military CEOs and financial misconduct

Koch-Bayram, Irmela F.; Wernicke, Georg - In: Strategic management journal 39 (2018) 11, pp. 2943-2964

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The Roslyn School District fraud : improving school district internal control and financial oversight

Elder, Randal J.; Yebba, Alfred A. - In: Issues in accounting education 32 (2017) 4, pp. 25-39

Persistent link: https://www.econbiz.de/10011789885

Detecting asset misappropriation : a framework for external auditors

Kassem, Rasha - In: International journal of accounting, auditing and … 10 (2014) 1, pp. 1-42

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What drives taxi drivers? : a field experiment on fraud in a market for credence goods

Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - In: The review of economic studies 80 (2013) 3, pp. 876-891

Persistent link: https://www.econbiz.de/10010203294