Author: 19294Publisher:
ISBN: 9780779889532
Category :
Languages : en
Pages :
Book Description
LAW OF FRAUD AND THE FORENSIC INVESTIGATOR.
Author: 19294United States Code
Author: United StatesBenford's Law
Author: Mark J. NigriniPublisher: John Wiley & Sons
ISBN: 1118286863
Category : Business & Economics
Languages : en
Pages : 352
Book Description
A powerful new tool for all forensic accountants, or anyone whoanalyzes data that may have been altered Benford's Law gives the expected patterns of the digits in thenumbers in tabulated data such as town and city populations orMadoff's fictitious portfolio returns. Those digits, in unaltereddata, will not occur in equal proportions; there is a large biastowards the lower digits, so much so that nearly one-half of allnumbers are expected to start with the digits 1 or 2. Thesepatterns were originally discovered by physicist Frank Benford inthe early 1930s, and have since been found to apply to alltabulated data. Mark J. Nigrini has been a pioneer in applyingBenford's Law to auditing and forensic accounting, even before hisgroundbreaking 1999 Journal of Accountancy article introducing thisuseful tool to the accounting world. In Benford's Law, Nigrinishows the widespread applicability of Benford's Law and itspractical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all describedwith data sets that include corporate payments data and electiondata Includes ten fraud detection studies, including vendor fraud,payroll fraud, due diligence when purchasing a business, and taxevasion Covers financial statement fraud, with data from Enron, AIG,and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff,Waxenberg, and more Examines many other applications, from the Clinton tax returnsand the charitable gifts of Lehman Brothers to tax evasion andnumber invention Benford's Law has 250 figures and uses 50 interestingauthentic and fraudulent real-world data sets to explain boththeory and practice, and concludes with an agenda and directionsfor future research. The companion website adds additionalinformation and resources.
The Law of Fraud in Canada
Author: Robert J. Van KesselPublisher:
ISBN: 9780433465263
Category : Fraud
Languages : en
Pages : 974
Book Description
"Fraud has become a significant issue for businesses and individuals in Canada. It is estimated to be a 10 to 30 billion-dollar problem annually. Considering its impact on the economic system and people's lifesavings and health, there are few legal texts devoted to the subject. In this much-needed book the authors have compiled, in a clear, concise format, the principles, doctrines and key statutes relevant to the law of civil and criminal fraud"--publisher description.
Tackling Insurance Fraud
Author: Lynne SkajaaPublisher: Taylor & Francis
ISBN: 1000341402
Category : Law
Languages : en
Pages : 200
Book Description
Insurance fraud is a growing problem on a global scale. The ABI estimates that fraudulent insurance claims on motor and household policies alone cost insurers in excess of £1 billion every year. This book provides an analysis of the insurance industry’s response to the problem and examines fraud from legal and practical perspectives to determine how to manage and reduce fraud. Key issues covered include: fraud in the insurance and reinsurance context, a look at industry-wide initiatives and individual insurance companies’ approaches to the problem, consideration of recent legal developments and a look at how insurance fraud is tackled in other jurisdictions. Includes a chapter on marine insurance fraud.
United States Attorneys' Manual
Author: United States. Department of JusticePublisher:
ISBN:
Category : Justice, Administration of
Languages : en
Pages : 720
Book Description
Convenience Triangle in White-Collar Crime
Author: Petter GottschalkPublisher: Edward Elgar Publishing
ISBN: 178990093X
Category : Electronic books
Languages : en
Pages : 303
Book Description
The ‘convenience triangle’ is the dynamic relationship between motive, opportunity, and willingness to commit a crime, which culminates in the illegal acts which constitute white-collar crime. This book aims to discuss the role of the ‘convenience triangle’ in white-collar crime, how it affects the perpetration of these crimes, the impact of this on detection and prevention and the effects of the punitive measures taken against white-collar criminals.
Forensic Fraud
Author: Brent E. TurveyPublisher: Academic Press
ISBN: 0124080588
Category : Social Science
Languages : en
Pages : 297
Book Description
Forensic Fraud is the culmination of 12 years of research by author Brent E. Turvey. A practicing forensic scientist since 1996, Turvey has rendered this first of its kind study into the widespread problem of forensic fraud in the United States. It defines the nature and scope of the problem, the cultural attitudes and beliefs of those involved, and establishes clear systemic contributors. Backed up by scrupulous research and hard data, community reforms are proposed and discussed in light of the recently published National Academy of Sciences report on forensic science. An adaptation of Dr. Turvey's doctoral dissertation, this volume relentlessly cites chapter and verse in support of its conclusions that law enforcement cultural and scientific values are incompatible, and that the problem of forensic fraud is systemic in nature. It begins with an overview of forensic fraud as a sub-type of occupational fraud, it explores the extent of fraud in both law enforcement and scientific employment settings, it establishes and then contrasts the core values of law enforcement and scientific cultures and then it provides a comprehensive review of the scientific literature regarding forensic fraud. The final chapters present data from Dr. Turvey's original research into more than 100 fraudulent examiners between 2000 and 2010, consideration of significant findings, and a review of proposed reforms to the forensic science community based on what was learned. It closes with a chapter on the numerous crime lab scandals, and closures that occurred between 2010 and 2012 – an update on the deteriorating state of the forensic science community in the United States subsequent to data collection efforts in the present research. Forensic Fraud is intended for use as a professional reference manual by those working in the criminal system who encounter the phenomenon and want to understand its context and origins. It is intended to help forensic scientist and their supervisors to recognize, manage and expel it; to provide policy makers with the necessary understaffing for acknowledging and mitigating it; and to provide agents of the courts with the knowledge, and confidence, to adjudicate it. It is also useful for those at the university level seeking a strong secondary text for courses on forensic science, law and evidence, or miscarriages of justice. - First of its kind overview of the cultural instigators of forensic fraud - First of its kind research into the nature and impact of forensic fraud, with data (2000-2010) - First of its kind typology of forensic fraud, for use in future case examination in research - Numerous profiles of forensic fraudsters - Review of major crime lab scandals between 2010 and 2012
Faith Or Fraud
Author: Jeremy PatrickPublisher:
ISBN: 9780774863360
Category : Electronic books
Languages : en
Pages : 270
Book Description
"The growing presence in Western society of non-mainstream faiths and spiritual practices poses a dilemma for the law. If a fortune teller promises to tell the future in exchange for cash, and both parties believe in the process, has a fraud been committed? Should someone with a potpourri of New Age beliefs be accorded the same legal protection as a devout Catholic? Building on a thorough history of the legal regulation of fortune-telling laws in four countries, "Faith or Fraud" examines the impact of people who identify as "spiritual but not religious" on the future legal understanding of religious freedom. Traditional legal notions of religious freedom have been conceived and articulated in the context of monotheistic, organized religions that impose moral constraints on adherents. Jeremy Patrick examines how the law needs to adapt to a contemporary spirituality in which individuals select concepts drawn from multiple religions, philosophies, and folklore to develop their own idiosyncratic belief systems. "Faith or Fraud" exposes the law's failure to recognize individual spirituality as part of modern religious practice, concluding that the legal conception of religious freedom has not evolved to keep pace with religion itself."--
Financial Crime and Corporate Misconduct
Author: Chris MonaghanPublisher: Routledge
ISBN: 9780367498474
Category :
Languages : en
Pages : 214
Book Description
This edited collection offers a critical evaluation of fraud legislation and provides a review of the Fraud Act 2006 within the context of measures introduced within the previous decade to combat financial crime, fraud, and white-collar offences.