seemingly innocuous transgressions may lead to accounting fraud …

that the direct links from opportunity (for fraud), management (organisation) characteristics, and justice avoidance, to … commission of fraud, were not significantly different from zero; although they were so in the case of the perceptions of the 122 … interrogators, fraud prosecutors, and other relevant parties when collaborating to detect, deter, investigate, and prosecute all …

tracking of assets by corporations that have been victims of a fraud committed by an employee. It presents, in a succinct …

Quantifying the amount of actual loss within securities fraud cases is crucial to criminal sentencing. The United … stock prices during and after the fraud. This paper argues that the Guidelines imprudently opt for ease of judicial … securities fraud with its civil counterpart, as promulgated by the Supreme Court in Dura Pharmaceuticals, Inc. v. Broudo. A …

This Article develops an economic understanding of bribery, unlawful gratuity, and honest-services fraud offenses … on the exchange's particulars - it constitutes bribery, unlawful gratuity, or honest-services fraud. Based on this simple …

Over-criminalization in white collar crime can be viewed as overestimating the harm of fraud, leading to over … fraud. Since underestimation bias could limit criminal liability to the most egregious cases of fraud, this may be welcomed … civil fraud enforcement, prosecutors may instead increase reliance on criminal sanctions. Moreover, this civil-criminal bias …

this day. A similar enforcement measure could be employed against refund fraud. Even though the solution is not as simple … technology-based solution to refund fraud – W-2s (as well as 1099s, W-4s and W-9s) should be “digitally signed.” This solution is … serious instances of this fraud. This solution is not “paper based.” The digital signature is both an alpha-numeric string and …

The purpose of this article is to illustrate a financial fraud investigation by the way of a case study inspired by the … famous Polly Peck PLC fraud case. After exploring the features of an investigation plan, false accounting and theft charges … models and methods to provide evidence. Methodologically, economic fraud investigations are discussed through an in …

This Article argues that the existing regime for sentencing violations of the Computer Fraud and Abuse Act (“CFAA”) is … such as fraud. The difference is significant. The economic crimes framework leads guidelines calculations to focus too much …

cryptocurrency fraud prosecution, looking at the issue of whether cryptocurrency is included in securities fraud statutes. It also … relief. Additional clarification is needed to ascertain whether cryptocurrency fraud can be prosecuted under current … securities fraud statutes. This Essay questions such prosecutions when the location of key definitions rest within agency …