<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The legislative bodies of the countries, members of the accounting and auditing profession, various associations have taken a number of preventive measures and mechanisms for combating corporate criminal activities and financial frauds, but unfortunately, the fact is that even today they often happen in both undeveloped and the most developed market economies. It is therefore essential to pay significant attention to corporate criminal activity and financial frauds that are happening in the business world. The aim of this paper is to show the presence of different forms of corporate criminal activity at a global level, and to display a conceptual framework of criminal activity and motives for their doing. Concluding remarks of this paper provide guidelines for further research and recommendations on how to improve the mechanisms for preventing and detecting criminal activity.</p></abstract>

The legislative bodies of the countries, members of the accounting and auditing profession, various associations have taken a number of preventive measures and mechanisms for combating corporate criminal activities and financial frauds, but unfortunately, the fact is that even today they often happen in both undeveloped and the most developed market economies. It is therefore essential to pay significant attention to corporate criminal activity and financial frauds that are happening in the business world. The aim of this paper is to show the presence of different forms of corporate criminal activity at a global level, and to display a conceptual framework of criminal activity and motives for their doing. Concluding remarks of this paper provide guidelines for further research and recommendations on how to improve the mechanisms for preventing and detecting criminal activity.

Presence of Corporate Frauds at a Global Level

ECONOMICS

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Presence of Corporate Frauds at a Global Level"}

The legislative bodies of the countries, members of the accounting and auditing profession, various associations have taken a number of preventive measures and...

Presence of Corporate Frauds at a Global Level

Publié en ligne: 06 juil. 2017

Pages: 151 - 164

DOI: https://doi.org/10.1515/eoik-2017-0017

Mots clés
crime, ACFE, false financial reporting, corruption, misappropriation of funds

© 2017 Svjetlana Vranješ, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Presence of Corporate Frauds at a Global Level

Publié en ligne: 06 juil. 2017

Pages: 151 - 164

DOI: https://doi.org/10.1515/eoik-2017-0017

Mots cléscrime, ACFE, false financial reporting, corruption, misappropriation of funds

© 2017 Svjetlana Vranješ, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
crime, ACFE, false financial reporting, corruption, misappropriation of funds