This study examines whether and how anticorruption efforts may mitigate the risk of corporate fraud. Based on a sample … likelihood of fraud commission and increase the likelihood of detection given fraud. These effects are driven by state …-developed market and legal institutions are less likely to commit fraud in the post anticorruption period. Firms increasing internal …

Corruption in customs administrations is a major problem in many African countries. Data from the period 1990-96 are … used to examine several hypotheses concerning the determinants of customs fraud in Senegal and Mali. Statistical tests … using product-by-product data support the widely held view that high levels of taxation lead to fraud. The findings also …

detection of crime signals and investigative skills in fraud examinations, as well as improve change management measures … importance and impact of detection through whistleblowing, into how this evolves into an investigation and the role of fraud …