...Chad Albrecht; Conan Albrecht; Richard G. Brody; Robert Luo Purpose This paper sets out to discuss white‐collar crime and fraud in China and to draw implications for Western businesses wishing to enter the Chinese market. Design/methodology/approach The paper provides examples of recent frauds...

...Chad Albrecht; Conan Albrecht; James Lloyd Bierstaker Purpose The purpose of this paper is to examine differences in managers' and employees' attitudes about fraud across different cultures, provide some theories as to why these differences exist, give some recent examples of cultural differences...

... the USA. Design/methodology/approach The authors utilize the Fraud Score Model, as set forth by Dechow et al., to determine the likelihood of financial statement manipulations. By adjusting their model to work in an international setting, the authors are able to study nine industries across...