Participants in the U.S. capital markets can be sued for securities fraud by a mishmash of enforcers, including the SEC …

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 …

against it, i.e., cases of fraud or cheating, or payment default attract a much more negative reaction as compared to cases …

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 …

I show that heeding recent calls to reduce agency costs and managerial short-termism may, in fact, lead to more fraud … both effort and some level of fraud. Where agency costs are large, shareholders will be unwilling to award performance …-based compensation due to the high level of fraud that managers would undertake. The principal findings are (1) fraud can be a sign of …

affected by tax evasion. Interestingly, the degree of substitution for fraud and usury is related to the size of tax burden …

seemingly innocuous transgressions may lead to accounting fraud …