... ). Ransomware Fraudulent schemes range from Ponzi schemes to phishing attacks that target unsuspecting investors in the cryptocurrency space. There is an even higher number of scams due to the lack of regulatory oversight ( FTC, 2021 ). Fraud and Scams The use of cryptocurrencies in money laundering...

...Abstract The authors examine how the interaction between municipal bond yields and fraud varies over time. Prior literature provides early evidence of a link between corruption and bond pricing, and the authors’ study extends the work by testing whether the results are still relevant in the modern...

..., such as increased competition, disintermediation, greater customer expectations, improved efficiency and financial inclusion. The last section examines challenges and risks involving digital finance, which refer to cybersecurity, fraud, compliance and operational risks. The focus and range of this overview allow...

... when they go to the retail checkout or service counter. Worldwide, mobile payments are approaching 50% of digital. Digitalized payment systems are becoming more secure, decreasing concerns over mistaken payments, fraud, and errors. Consumers' confidence in value and usage decreases with age. Most fraud...

... operations, money laundering, and fraud to enhance financial procedures, implement the law, and monitor operations to stop suspicious activities. This issue needs to be recognized because of its seriousness and pervasive effects. It may have a regional and local impact on enterprises, economies, and society...

...Abstract This chapter focuses on a case study of Kareem Exchange Company and its use of big data analysis to detect and prevent fraud and suspicious financial transactions. The chapter describes the various phases of the big data analysis cycle, including discovery, data preparation, model...

...Abstract Researchers and practitioners recognize whistleblowers and the media as disparate control agents to uncover fraud and corruption in and by organizations. However, whistleblowing is mainly studied in relation to individual and organizational antecedents. Social norms and in particular...

... value these approaches represent to organizational wrongdoing research with several exemplars showing how they have been used in related fields of research. Organizational history qualitative research methods secondary data corruption organizational misconduct fraud 1. Introduction Historical...

... levels in courses dealing with accounting ethics, fraud in financial statements, and auditing. Ethics fraud whistleblowing Generally Accepted Auditing Standards due care professional skepticism roundtripping Case Study As you read the case below, consider the importance of auditors following...

...Abstract This chapter introduces the fundamentals of portfolio and financial consumer protection from frauds in the cryptoasset space. Cryptoassets pose new risks to portfolios and financial consumers: idiosyncratic risks stemming from their unique features and systematic risks arising from...

.... Entrepreneurship start-up innovation technology fraud misconduct Introduction Entrepreneurial ventures and their founders have assumed critical roles in capitalist societies. These ventures, also known as “startups,” have spearheaded technological innovation, generated millions of jobs, and created trillions...

..., counterfeiting is disassembled into and analysed for existing motivational drivers, opportunities and control measures. Lastly, various strategies are proposed to deter counterfeiting and disrupt these practices. Counterfeiting crime food fraud imitation supply chain integrity Food or Foe: Typology You may...

...Abstract Manufacturers and remanufacturers strive to maximize supply chain effectiveness by eliminating wastes in all their forms. This line of research extends the effectiveness during the products' working lives. Fraud in the warranty service chain (WSC) is one such source of waste that leads...

...: The study found that the insurance sector has recognised the latent benefits of blockchain technology and has begun to develop its usage in selected cases such as fraud prevention and risk assessment. Practical implications: The current study can be referred to by academicians, marketers, industry people...

... big data can help in data-driven decisions. Findings: Big data technology has created an endless series of opportunities, which have ensured a surge in its usage. It has helped businesses make the process more systematic, cost-effective, and helped in the reduction in fraud and risk prediction. Big...

... in the perception of the importance of values impacts the likelihood to report concerns to members of the management hierarchy, filling an important gap in the literature. Giving voice to values accounting ethics voicing values ethics action code of conduct fraud Introduction Increasing fraud losses...

... earnings during the period, in which the misstatement is occurring but is not public knowledge ( Fig. 1 , Boxes 5 and 6). Fig. 1. General Research Design. It is important to establish how industry-leader accounting fraud increases the incentive managers at industry peer firms face to manage earnings. We...

... allowed corrupt practices to be followed; and (c) lack of political will to enforce measures to combat corruption Elite capture E-procurement embezzlement fraud collusion favoritism Introduction Public procurement of goods, services, and public works (including infrastructure projects) has long been...

... from short-term reporting pressures and egregious opportunistic behavior that can be detrimental to firm value. Entrenchment backdating options fraud takeover defense egregious opportunistic behavior 1. Introduction The popularity of corporate practices that promote management entrenchment soared...

...Abstract This study takes the position that the concept of fraud is socially constructed. Moreover, it asks why and how different understandings of fraud have emerged. Insights from the work of Lakoff and Johnson (1999 , 2003 ; Lakoff, 2002 , 2004 , 2009 ) are used to analyze language...