Keywords: Fraud categories
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Journal Articles
International Journal of Accounting and Information Management (2017) 25 (4): 413–433.
Published: 02 October 2017
... categories and payment amount or loss incurred both at the national and state levels. First, aggregate fraud totals, categories, payments and payment methods were analyzed and ranked. Second, state data for fraud categories, payments and filing rate per capita were organized into panel data for analysis...

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