This book addresses the most widespread forms of financial crime today, namely corporate fraud, corruption, tax fraud … clear advantages in terms of reducing classical types of fraud such as tax evasion, corruption, the shadow economy, etc. On …, e.g. through cybercrime, bank fraud, FinTech fraud, e-commerce fraud, etc. In this context, the term “digital shadow …

and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and … misappropriation of assets. Further, this study attempts to explain the effect of auditors' estimation of fraud prevalence in the … business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were …