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NCJRS Abstract

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NCJ Number: 140384 Find in a Library
Title: Handbook on Corporate Fraud
Author(s): J Bologna
Date Published: 1993
Page Count: 320
Sponsoring Agency: Butterworth-Heinemann
Woburn, MA 01801-2041
Publication Number: ISBN 0-7506-9243-X
Sale Source: Butterworth-Heinemann
225 Wildwood Ave
Woburn, MA 01801-2041
United States of America
Type: Overview Text
Language: English
Country: United States of America
Annotation: Corporate fraud is examined with respect to its nature, causes, prevention, and detection and relevant Federal and State laws and judicial decisions.
Abstract: The discussion covers fraud committed by, for, or against corporations by insiders such as directors, officers, employees, and agents and by outsiders such as vendors, suppliers, contractors, and customers. It emphasizes that fraud prevention requires attention both to the motivations of perpetrators and to the opportunities provided by nonexistent or unenforced accounting and security controls. Individual chapters explain the basic principles and specific techniques of corporate fraud prevention, the signs of management fraud, the characteristics of fraud-prone organizations, the assessment of the threat of corporate fraud, the detection of employee embezzlement and corruption, auditing and investigating corporate crime, and forensic accounting. Cases of corporate and white-collar crimes and computer-related crime are also summarized, as are laws and major judicial decisions in criminal cases. Checklists, index, and annotated bibliographies
Main Term(s): Corporate crimes; Crimes against businesses
Index Term(s): Business security; Commercial fraud; Crime detection; Fraud investigations
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