...Mohammed B. Hemraj Defines fraud as deliberate deception to obtain illicit material gain, and includes embezzlement and asset misappropriation in the definition. Assesses what constitutes auditors’ breach of duty to clients, and who is responsible for fraud monitoring and reporting, and refers...

... to evade US tax, disappeared, and left his wife left liable for debts. Discusses the ethics of responsibility as they apply to this case of failure to act responsibly, comparing deontological and consequentialist approaches. Outlines the legal remedies for preserving assets: equitable remedy...