An Enquiry into Accounting Fraud in the Global Context. Analysis of Fraud and Corruption in Accounting

      Аннотация: With the plethora of high profile fraud cases particularly in the USA or elsewhere around the world, the topic of fraud has attracted unprecedented attention in recent history. Fraud risk management is increasingly becoming crucial. The direct losses from fraud and the impact of fraud have grown significantly and simply too costly which conveniently cannot be ignored. Consequently, the implications for the global determination of fraud loss has gained prominence in recent times. The aim of the present study is to examine why it is crucial to measure economic crimes or fraud and how the figure of global fraud loss can be quantifiable. Equally critical to know what are the hindrances in fulfilling the objectives of determining the fraud loss. As a result, how the organizations around the world can decide for a robust methodology for measuring global fraud loss in varying jurisdictions. This book based on an empirical study discusses in detail how a better measurement is crucial to a properly designed and effective strategic response to fraud.

Ключевые слова: Fraud, Corruption, globalisation, Accounting