... of this study is precisely to evaluate the scientific interest in this specific type of Fraud. Practical implications Conclusions are drawn regarding prevention elements that are currently being used in the company to detect and combat this type of crime, as well as suggestions for future research...

... accounting educators may need to develop interdisciplinary approaches to forensic accounting education. Originality/value As the number of institutions offering forensic accounting education has dramatically increased, current views of forensic accounting educators and practitioners are needed. Fraud...

...Dr Wm. Dennis Huber; Paul Andon; Clinton Free; Benjamin Scard Purpose – The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements. Design/methodology/approach – Drawing...

... reference to fraud vulnerabilities regarding the additionality of a project. An examination of the process of establishment, certification and verification of additionality (confirmation that emissions post‐implementation of the CDM project are lower than those that would have occurred under the most...

... into the characteristics and realities of financial statement fraud in the post‐Enron regulatory environment. Design/methodology/approach This paper analyses a sample of AAERs from 2002 to 2005. It also provides case studies of an additional five high‐profile case studies from that period. Findings This paper...