Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 6 of 6 for “"accounting fraud"”.
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Case study on accounting fraud of U.S.-listed Chinese companies
… also initiated more and more investigations into accounting fraud of U.S.-listed Chinese companies during recent years. This paper seeks answers to the following questions: what kinds of accounting fraud are those companies usually involved with? How did they commit such fraud? Are there any …
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Black sheep on green pastures-prevention and disclosure of accounting fraud in the federal republic of germany- a study on the effectiveness of the legal guidelines for preventing and disclosing accounting fraud
… how the measures of detection and prevention of accounting fraud are presented by the government and how their efficiency is estimated. Therefore the ¿Catalogue of Measures to Strengthen Companies¿ Integrity and to Protect Investors¿ of 2003 and the resulting legitimation are the central point. …
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The Role of Corporate Governance Mechanisms, Executive Compensation and Regulatory Regimes in Global Incidence of Corporate Financial Fraud
I propose and test a dynamic model of corporate fraud pyramid using tax fraud, accounting and management compensation controversies (MCC). The pyramid facets represent the explanatory dimensions of corporate governance mechanisms, quality of audit and regulatory regimes, and executive compensation. …
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Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective
Investment fraud, cybercrime, inconsistencies in health care or the emission scams at the car manufacturers, economic crime (fraud) manifests itself in many facets. For Germany, the cases of FlowTex, Comroad, HRE-Bad-Bank, Holzmann, Volkswagen and the current fraud suspicions at Porsche AG are …
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Did The Private Securities Reform Act Work As Congress Intended?
… address several perceived abuses in securities fraud class actions. In the aftermath of Enron, WorldCom, and other high profile securities litigation, critics suggest that the law made it easier for firms to escape securities fraud liability and thus created a climate conducive to fraud. …
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A exploration of forensic accounting education and practice for fraud prevention and detection in Nigeria
Whereas the problem of fraud is a global one, the rate and extent to which it is perpetrated in Nigeria, particularly in the public sector, is quite high and alarming. Literature reveals that different fraud prevention and detection mechanisms are being adopted to combat the menace of fraud; …