Similar Search Results

Making regulation fit by taking irrationality into account: the case of the whistleblower

Oelrich, Sebastian - In: Business research 12 (2019) 1, pp. 175-207

is often seen as an important way to uncover fraud, which causes billions of USD in damages annually. I first examine the …

Persistent link: https://www.econbiz.de/10012038381

Financial impact of regulatory sanctions on French listed companies

Batz, Laure de - 2018

This paper assesses the information content of sanctions of listed companies pronounced by the French Financial Market Authority, through reactions from financial markets over the period 2004 to 2016. We answer whether, for a listed company, being named in a sanction report, as an offender, an...

Persistent link: https://www.econbiz.de/10011845161

White-collar crime and the law in nineteenth-century Britain

Taylor, James - In: Business history 60 (2018) 3, pp. 343-360

Persistent link: https://www.econbiz.de/10011886595

Regulation, competition and fraud: evidence from retail gas stations in Mexico

Arteaga, Julio Cesar; Flores, Daniel - Volkswirtschaftliche Fakultät, … - 2010

Mexican gas stations across the country buy and sell gasoline at regulated common prices. Therefore, authorities that set these prices do not take into account competition conditions of each market. In this paper we establish the effect of a regulated mark-up price as well as competition on the...

Persistent link: https://www.econbiz.de/10009325563

Fraud detection, redress and reporting by auditors

Hassink, Harold; Meuwissen, Roger; Bollen, Laury - In: Managerial Auditing Journal 25 (2010) November, pp. 861-881

they encounter fraud and whether compliance is associated with particular fraud characteristics (i.e. material versus … immaterial fraud, management versus employee fraud, statutory versus voluntary audit and external versus internal fraud) as well … provide evidence on the role of auditors in redressing fraud. Redress refers to the auditee taking measures to nullify the …

Persistent link: https://www.econbiz.de/10009350114

A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be...

Persistent link: https://www.econbiz.de/10009647355

Return and liquidity response to fraud and sec investigations

Morris, Brandon C. L.; Egginton, Jared F.; Fuller, … - In: Journal of economics and finance 43 (2019) 2, pp. 313-329

Persistent link: https://www.econbiz.de/10012171148

Microfinance control fraud in Latin America

Butcher, Will; Galbraith, James K. - In: Forum for social economics 48 (2019) 1, pp. 98-120

Persistent link: https://www.econbiz.de/10012176764

Financial market enforcement in France

Batz, Laure de - 2022 - This version: January 2022

This paper puts into perspective enforcement as conducted by the French Financial Market Authority since its creation in 2003 until 2021 with regards to the current state of the literature on financial crimes. We survey exhaustively the three main channels of action: sanctions, settlements...

Persistent link: https://www.econbiz.de/10014533580

Regulatory Developments in Peer-to-Peer (P2P) Lending to Combat Frauds : The Case of China

Poshan, Poshan; Huang, Yingzi; Waseem, Maimoona; Rafay, … - 2022

Internet lending is a unique form of the credit market for bypassing banks in which borrowers generate online microloans without leverage or intermediation from financial institutions. Unlike the UK and the US, the Chinese P2P lending market is broader. Although the regulations concerning P2P...

Persistent link: https://www.econbiz.de/10013295723