We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance … predicts fraud. We document different types of fraud, and that fraudulent ICOs are on average much larger than the sample … suggests that there are risks related to disclosing the code. Generally, we find it extremely difficult to predict fraud with …

We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance … predicts fraud. We document different types of fraud, and that fraudulent ICOs are on average much larger than the sample … suggests that there are risks related to disclosing the code. Generally, we find it extremely difficult to predict fraud with …

All organizations, including charities, are vulnerable to the risk of losses due to fraud. Using a sample of 562 … nonprofit organizations that report an asset diversion between 2008 and 2011, we examine whether fraud disclosures are relevant … negative response. Donors appear to respond to content of the fraud disclosures, including the fraud amount, the ability of the …

Financial reporting fraud and other forms of financial reporting misconduct are a significant threat to the existence …

“Control frauds” are seemingly legitimate entities controlled by persons that use them as a fraud “weapon.” A single … control fraud can cause greater losses than all other forms of property crime combined. This article addresses the role of … control fraud in financial crises. Financial control frauds' primary weapon is accounting. Fraudulent lenders produce …

“Control fraud” is the leading cause of bank failures and financial crises. In “control fraud” the persons controlling … of control fraud: the savings & loan debacle of the 1980s and the ongoing financial crises that first became acute in the … the pathogen. The anopheles mosquito is a vector for malaria. The financial world incurs epidemics of fraud when there is …