...Christiaan Ernst (Riaan) Heyman Purpose This study aims to, firstly, develop a red flag checklist for cryptocurrency Ponzi schemes and, secondly, to test this red flag checklist against publicly available marketing material for Mirror Trading International (MTI). The red flag checklist test seeks...

... statements of companies that commit fraud. Elda du Toit can be contacted at: elda.dutoit@up.ac.za © Elda du Toit. 2023 Elda du Toit. Licensed re-use rights only Financial statement fraud Management fraud Red flags Fraud indicators Fraud characteristics The losses from financial...

... implications As a practical implication, there is the relationship of red flags and their classification by origin, as they can be very useful for planning the work of internal and external auditors. Social implications It is considered that this work can be a starting point for scholars who...