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Principles of fraud examination

Wells, Joseph T. - 2008 - 2. ed.

Persistent link: https://www.econbiz.de/10004899766

Called to account : fourteen financial frauds that shaped the American accounting profession

Clikeman, Paul M. - 2009

Persistent link: https://www.econbiz.de/10004929380

Financial statement fraud : prevention and detection

Rezaee, Zabihollah; Riley, Richard - 2010 - 2. ed.

Persistent link: https://www.econbiz.de/10004946809

Retail borrowing: insights and implications on returning used merchandise

Piron, Francis; Young, Murray - In: International Journal of Retail & Distribution Management 28 (2000) 1, pp. 27-36

Defines a particular form of returned purchases and explores its pervasiveness. Consumers who engage in “retail borrowing” purchase items with the deliberate intention to return such items once they have been used satisfactorily. To facilitate the purchases of good and to act responsibly...

Persistent link: https://www.econbiz.de/10014802934

Interviews of deshopping behaviour: an analysis of theory of planned behaviour

King, Tamira; Dennis, Charles - In: International Journal of Retail & Distribution Management 31 (2003) 3, pp. 153-163

Research reveals alarming results on the prevalence of the dishonest consumer behaviour known as deshopping. Deshopping is the “deliberate return of goods for reasons other than actual faults in the product, in its pure form premeditated prior to and during the consumption experience”. In...

Persistent link: https://www.econbiz.de/10014803064

Shrinkage, shoplifting and the cost of retail crime in Europe: a cross‐sectional analysis of major retailers in 16 European countries

Bamfield, Joshua - In: International Journal of Retail & Distribution Management 32 (2004) 5, pp. 235-241

A self‐report questionnaire was used to discover key shrinkage, theft and loss prevention data from 476 major European retailers (23 per cent of West Europe's retail turnover) in 16 countries for the financial year 2001‐2002. The response rate was 33 per cent. Shrinkage rates were found to...

Persistent link: https://www.econbiz.de/10014803167

Sed quis custodiet ? Employee theft in UK retailing

Bamfield, Joshua - In: International Journal of Retail & Distribution Management 34 (2006) 11, pp. 845-859

fraud upon retail crime losses and analyse the characteristics of offenders. Design/methodology/approach – The approach is …, major fraud losses, merchandise and refund fraud. Practical implications – The implications of this study are significant … community concerning the impact of different types of theft and fraud and challenges part at least of retailing conventional …

Persistent link: https://www.econbiz.de/10014803275

The management of deshopping and its effects on service

King, Tamira; Dennis, Charles; McHendry, Joanne - In: International Journal of Retail & Distribution Management 35 (2007) 9, pp. 720-733

Purpose – Deshopping is the return of products, after they have fulfilled the purpose for which they were borrowed. Previous research indicates that deshopping is a prevalent and growing consumer behaviour. This paper seeks to examine deshopping from a retail perspective. It is a case study of...

Persistent link: https://www.econbiz.de/10014803327

PLASTIC CARD CRIME AND FRAUD PREVENTION

Gould, Martyn - In: International Journal of Retail & Distribution Management 21 (1993) 8

significant as three‐quarters of all plastic card fraud is committed at point of sale. Increased authorizations and the new UK … National Merchant Alert Service will save millions, and research into new fraud prevention technology at point of sale is …

Persistent link: https://www.econbiz.de/10014803751

One in the eye to plastic card fraud

Torbet, Gail E.; Marshall, Ian M.; Jones, Steve - In: International Journal of Retail & Distribution Management 23 (1995) 5, pp. 3-11

fraud in the retail environment. Discusses automatic speaker and dynamic signature verification, fingerprint and facial …

Persistent link: https://www.econbiz.de/10014803799