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Journal articles on the topic 'Fraud – History'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2025

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1

Overvold, Gary E., and Ingrid G. Farreras. "Review: Freud as Fraud." Theory & Psychology 19, no. 3 (2009): 439–41. http://dx.doi.org/10.1177/0959354309104219.

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2

Zakariya, Nasser. "Is History Still a Fraud?" Historical Studies in the Natural Sciences 43, no. 5 (2012): 631–41. http://dx.doi.org/10.1525/hsns.2013.43.5.631.

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3

H. Tega, Willliams, and Adeyanju O. David. "The Impact of Fraud on Financial Performance of Deposit Money Banks: Evidence from Nigeria." Sumerianz Journal of Business Management and Marketing, no. 41 (January 29, 2021): 12–16. http://dx.doi.org/10.47752/sjbmm.41.12.16.

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This study demonstrated new evidence sustaining the idea that the issue of fraud has a long history and that fraud in deposit money banks affect performance when fraud are proxied with data extracted from inappropriate auditing process, peer group pressure, computer fraud and management looting using the Generalized Least Square Method (GLS) and the z-statistics as method of data analysis. The data used in the study were adjusted with the Jarque-Bera test of normality to remove any form of spurious result as variable normality is a standardized requirement for any linear model while the cronba

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Santos, Caroliny Santana dos, Neide Kazue Sakugawa Shinohara, Indira Maria Estolano Macedo, and Michely Duarte Leal Coutinho de Souza. "Fraud in Food Produts." Research, Society and Development 9, no. 10 (2020): e3289108692. http://dx.doi.org/10.33448/rsd-v9i10.8692.

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In the context of food quality, Food Fraud has been identified as an emerging risk for the food industry and a significant concern for consumers and official supervisory bodies. Fraud refers to changes in a food product, always for profit, disrespecting the consumer's right in addition to representing a risk to human health. These frauds have the ability to diminish consumer confidence in their food supply and interfere with the reputation of honest food business operators. Thus, this review aimed to point out the opportunities for fraud and adulteration in some foods, showing the different wa

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Salian, Prof S. R. "Credit Card Fraudulent Transaction Detection and Prevention." International Journal for Research in Applied Science and Engineering Technology 11, no. 4 (2023): 3255–60. http://dx.doi.org/10.22214/ijraset.2023.50849.

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Abstract: In recent years, online payment methods have been used widely as an outcome of the rapid increase in non-cash and digital electronic transactions. Credit cards represent one of the electronic payment methods. With the advancement of online payments in various products and services, the likelihood of credit card fraud has risen compared to the decades-long history of credit cards. The credit card frauds can be detected by evaluating the credit card purchasing patterns using the historical data in order to detect the frauds. This data evaluation can help the banks or other organization

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6

Hajdari, Egzonis. "The History and Origin of Fraud as a Defect in Consent in Contractual Relationships." Brawijaya Law Journal 8, no. 1 (2021): 15–35. http://dx.doi.org/10.21776/ub.blj.2021.008.01.02.

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Fraud is a specific type of defect in consent that manifests the purpose of one of the parties to establish a contractual relationship through deceptive actions. As such, fraud is an unlawful and unethical action that emerged beginning with some of the earliest agreements in human society. Moreover, the practical treatment of fraud is likely to have occurred since the genesis of its appearance. More appropriate and advanced treatment of fraud can be seen after the implementation of the first legal systems, which focused on contractual relationships. Fraud in contractual relationships will be e

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Akshita Sunerah. "Detection of Credit Card Fraud Utilizing Transaction History Using Machine Learning." Journal of Information Systems Engineering and Management 10, no. 10s (2025): 660–69. https://doi.org/10.52783/jisem.v10i10s.1457.

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Over the past several years, fraudulent credit card transactions have surged, posing significant challenges to financial institutions and consumers alike. In 2021, an annual study revealed that over 50% of Americans experienced credit or debit card fraud, with approximately 127 million individuals falling victim at least once. Traditional fraud detection techniques are often inadequate due to their reliance on manual processes and rule-based systems, which are both time-consuming and prone to errors. This paper explores the application of machine learning (ML) algorithms to enhance the accurac

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Christyawan, Albertus Febri, and Aprina Nugrahesty Sulistya Hapsari. "Whistleblowing Dan Alasan Mahasiswa Melakukannya." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 1 (2021): 423–40. http://dx.doi.org/10.31539/costing.v5i1.2243.

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College student life is inseparable from frauds, either academic fraud or in other forms. Students as the future leaders are required to prevent and stay away from all forms of fraud. One of the effective methods to prevent fraud is by disclosing fraud through whistleblowing. This study aims to analyze the effect of bystander effect phenomenon, religiosity, and retaliation on students' intention to do whistleblowing which focuses on student organizational life. This study uses primary data that obtained through a questionnaire that distributed and collected from 146 students who are the member

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9

Kruger, Joshua J. "Vehicle Fraud Detection Using Microscopy." Microscopy Today 8, no. 6 (2000): 8–11. http://dx.doi.org/10.1017/s1551929500052779.

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In a criminal case, such as vehicle theft or vehicle hijacking, where a vehicle has been dismantled, the forensic scientist is many times faced with the problem of establishing the history of a specific auto body part. The normal method for doing this is by performing paint analysis. There are, however, a few shortcomings to paint analysis. In this paper another technique for determining the history of a body part is discussed, namely the comparison of surface replicas.

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10

K. Maithili, Et al. "Machine Learning-Based Approaches for Credit Card Fraud Detection: A Comprehensive Reviewz." International Journal on Recent and Innovation Trends in Computing and Communication 11, no. 10 (2023): 1754–61. http://dx.doi.org/10.17762/ijritcc.v11i10.8751.

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The objective of data analytics is to discover hidden patterns and use them to guide wise judgements in a range of circumstances. Theft of credit cards has significantly grown as a result of modern technologies and has become a popular target for scam artists. Publicly available databases on credit card fraud are very unbalanced. As more people conduct business online, Fraud involving credit cards has grown to be a serious problem for both consumers and financial establishments. standard rule-based fraud detection strategies have shown to be insufficient to combat fraudsters' ever-evolving tac

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11

Musalam, Lulwa Isa AI, and Gagan Kukreja. "The Role of Forensic Accounting in Fraud Investigations: A Survey Based Research from Kingdom of Bahrain." Journal of Business Management and Information Systems 2, no. 1 (2015): 168–84. http://dx.doi.org/10.48001/jbmis.2015.0201016.

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Forensic accounting is the practice of utilizing accounting, auditing and investigative skills to assist in legal matters. The increase in number of frauds and fraudulent activities around the world has emphasized the need for forensic accountants. This research aims at define forensic accounting and differentiates between forensic accounting and traditional accounting and auditing. The study then explores the role of forensic accountants in fraud investigation and the knowledge and skills forensic accountants are expected to possess. Finally, the study will explain the role of forensic accoun

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Arkhipov, Andrey V. "THE HISTORY OF THE DEVELOPMENT OF LEGISLATION ON LIABILITY FOR FRAUD IN RUSSIA." Vestnik Tomskogo gosudarstvennogo universiteta. Pravo, no. 40 (2021): 12–20. http://dx.doi.org/10.17223/22253513/40/2.

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The article examines the history of the emergence and development of Russian legislation on criminal liability for fraud. It is noted that for the first time fraud is mentioned in the legal acts of the second half of the 16th century - the Codes of Justice of Tsars Ivan IV and Fyodor Ioannovich. Initially, fraud was most often understood as a deft but petty theft, in which de-ception was used to facilitate its commission. The understanding of fraud as the theft of other people's property, committed by deception, began to be formed only in the second half of the 18th century with the publicatio

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13

Becker, Richard A., Chris Volinsky, and Allan R. Wilks. "Fraud Detection in Telecommunications: History and Lessons Learned." Technometrics 52, no. 1 (2010): 20–33. http://dx.doi.org/10.1198/tech.2009.08136.

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14

Mason, David L. "Fraud: An American History from Barnum to Madoff." Journal of American History 106, no. 3 (2019): 777–78. http://dx.doi.org/10.1093/jahist/jaz588.

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15

Agostini, Marisa, Riccardo Cella, and Giovanni Favero. "Accounting fraud before codification: An inquiry on budget misstatements in eighteenth-century Venice." Accounting History 26, no. 3 (2021): 434–56. http://dx.doi.org/10.1177/1032373221989454.

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The article focuses on the understudied role of accounting information in financial fraud in pre-modern historical contexts where specific regulations and standards were absent. Following a systematic literature review, the authors adopt an enriched version of the ‘fraud triangle’ to correctly identify fraud in such a setting. A microhistorical approach allows them to identify an exceptional case documenting the use of accounting statements to disclose a financial fraud in a ceramic manufacturing partnership in late eighteenth-century Venice. The case is analysed to identify the role of accoun

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16

Gómez–Restrepo, Jackelyne, and Myladis Cogollo–Flórez. "Detection of Fraudulent Transactions Through a Generalized Mixed Linear Models." Ingeniería y Ciencia 8, no. 16 (2012): 221–37. http://dx.doi.org/10.17230/ingciencia.8.16.8.

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The detection of bank frauds is a topic which many financial sector companies have invested time and resources into. However, finding patterns in the methodologies used to commit fraud in banks is a job that primarily involves intimate knowledge of customer behavior, with the idea of isolating those transactions which do not correspond to what the client usually does. Thus, the solutions proposed in literature tend to focus on identifying outliersor groups, but fail to analyse each client or forecast fraud. This paper evaluates the implementation of a generalized linear model to detect fraud.

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17

Molina, Iván, and Fabrice Edouard Lehoucq. "Political Competition and Electoral Fraud: A Latin American Case Study." Journal of Interdisciplinary History 30, no. 2 (1999): 199–234. http://dx.doi.org/10.1162/002219599551958.

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Legal petitions to nullify electoral results comprise a rich source for studying electoral fraud. During a fifty-year period in Costa Rica, parties submitted 120 petitions to Congress, containing more than 1,200 charges of fraud. The petitions reveal that between 1901 and 1938, more than half of such accusations took place in the country's peripheral provinces, where roughly 20 percent of voters lived. They also show that institutional changes helped to shape the nature, frequency, and magnitude of fraud. By the 1940s, the polarization of political competition was accompanied by a geographical

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18

Roberts, Lissa L. "Historicizing research integrity and fraud." History of Science 58, no. 4 (2020): 353. http://dx.doi.org/10.1177/0073275320952617.

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19

Sofianti, Septarina Prita Dania, Andriana Andriana, and Intan Fauzia Az-zahra. "Profiling Fraud, Fraudster, and Victim." Journal of Economics, Business, and Accountancy Ventura 27, no. 2 (2024): 234–52. http://dx.doi.org/10.14414/jebav.v27i2.4502.

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Globally, companies often face occupational fraud, which is considered the most damaging type of fraud for businesses, accounting for five percent of their annual income losses each year. Profiling is one effective technique for preventing and detecting occupational fraud. This process involves creating profiles of both fraud victims and perpetrators. This qualitative research, employing a descriptive study method, aims to analyze trends in victim profiles, types of fraud, and fraudster profiles over the past decade, using data from the Association of Certified Fraud Examiners (ACFE) for the y

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20

Sereda, Irina, and Maria Kostyuchenko. "Criminological Indicators of Credit Fraud." Russian Journal of Criminology 14, no. 3 (2020): 441–52. http://dx.doi.org/10.17150/2500-4255.2020.14(3).441-452.

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The spread of such crimes as illegal obtaining of a loan and malicious evasion of settling accounts payable is one of the factors contributing to the growth of credit fraud that considerably worsens the current criminogenic situation and poses a real danger to the economic security of the state. Statistical data characterizing crime fraud have decreasing since 2009, which does not, however, mean that the sphere of lending has become criminologically free, as the above-mentioned crimes are long-term and are uncovered only two or three years after they were committed. This, in its turn, affects

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21

Swami, Mrs M. M., Rushikesh Ghuge, Gurshan Singh, Harsh Tiwari, and Rohan Kalaskar. "Credit Card Fraud Detection." International Journal for Research in Applied Science and Engineering Technology 10, no. 12 (2022): 2368–71. http://dx.doi.org/10.22214/ijraset.2022.47769.

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Abstract: Due to exponential growth in the field of online transactions, credit cards are widely used in most financial aspects and hence there are more risks of fraudulent transactions. These fraudulent transactions can be shown by analysing several behaviours of credit card users from earlier transaction history datasets. If any abnormality is noticed in the behaviour from the existing patterns, there is the possibility of fraudulent transaction. In this project the proposed will use Ensemble Learning Algorithms (XGBoost). By using these models, the proposed system will predict if the transa

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22

Tekavčič, Metka, and Sandra Damijan. "Forensic Accounting vs Fraud examination: Roles, Importance and Differences." Journal of Forensic Accounting Profession 1, no. 2 (2021): 29–47. http://dx.doi.org/10.2478/jfap-2021-0007.

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Abstract Fraud has existed throughout history. Yet, it is estimated that today's occurrence has a huge impact on global revenues, highlighting the importance of fraud examination and forensic accounting. Although the roles of the two disciplines appear to be similar (e.g. litigation support), they differ significantly in their objectives, with the goal of fraud auditing being to determine whether fraud has occurred and, if so, who is responsible. Forensic accounting has the additional objective of assessing the financial consequences and determining whether the allegations have a factual basis

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23

Ortner, Sherry B. "Capitalism, Kinship, and Fraud." Social Analysis 63, no. 3 (2019): 1–23. http://dx.doi.org/10.3167/sa.2019.630301.

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Investment broker Bernie Madoff ran what is still considered the largest Ponzi scheme in history, defrauding thousands of investors over a 20-year period of more than $20 billion. He worked his game almost entirely through kinship connections—relatives, friends of relatives, and relatives of friends. The relationship between kinship and capitalism has drawn renewed attention by anthropologists, part of a broader effort to rethink capitalism not as a free-standing ‘economy’ but as deeply embedded in a wide range of social relations. In this article I use the Madoff case to illustrate, and devel

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Perez-Vaisvidovsky, Nadav. "Fathers as Frauds: On the Criminalization of Fathers in the Parental Leave for Fathers Program in Israel." Men and Masculinities 22, no. 2 (2017): 127–50. http://dx.doi.org/10.1177/1097184x17696175.

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The criminalization of poverty, the process in which recipients of social security benefits are construed as frauds, is a well-documented phenomenon. Two aspects of this process are the use of stereotypes as a tool in fraud accusations and the targeting of marginalized populations. In this article, I wish to expand the gendered discussion of this phenomenon to men by examining the process of the construction of Israeli fathers wishing to take parental leave as welfare frauds. I will claim that this process is based on gendered assumptions that deny the possibility of fathers wishing to care fo

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25

Young, James Harvey. "Health Fraud: A Hardy Perennial." Journal of Policy History 9, no. 1 (1997): 117–40. http://dx.doi.org/10.1017/s0898030600005856.

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Quackery forms a gaudy thread in the fabric of health care through the course of American history. In the colonial years, the American market for commercial self-dosage was dominated by “patent medicines”—some of them actually patented—shipped overseas from the mother country. Packed in containers of distinctive shape, sealed in wrappers printed with boastful therapeutic claims, advertised in the slender newborn press, these British nostrums far overshadowed occasional American imitators.

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Dewi Susanti and Egan Evanzha Yudha Amriel. "STRATEGI DIVISI YAN HC SURABAYA DALAM MENCEGAH FRAUD TAGIHAN KESEHATAN DENGAN METODE DATA SAMPLING." EKBIS (Ekonomi & Bisnis) 12, no. 2 (2024): 140–45. https://doi.org/10.56689/ekbis.v12i2.1486.

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The purpose of this study was to determine the strategy of preventing health bill fraud by the Yan HC Surabaya division at PT PLN (Persero) UID East Java. The research method used is qualitative research by interviewing one of the employees who handles fraud cases. This research in formulating fraud prevention strategies uses data sampling. The data is taken from the admedika webclaim. Webclaim admedika is the insurance transaction history data of PT PLN (Persero). The results showed that the sampling data collection method can minimize fraud on health bills and internal control has an impact

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Li, Jingyi. "The Evaluation of Strategies Based on the Analysis of Three Causes of Accounting Frauds." Advances in Economics, Management and Political Sciences 62, no. 1 (2023): 159–65. http://dx.doi.org/10.54254/2754-1169/62/20231338.

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Accounting fraud has a long history and a wide range of harm, which has attracted wide attention in the world. Although numerous nations have put in place pertinent laws and policies to reduce the likelihood of accounting fraud, the reality shows that the desired effect has not been reached, and fraud instances are still prevalent. Moreover, the way of accounting fraud also constantly changes. This paper analyses the consequences and causes of accounting fraud through a review of the literature, focusing on the audit departments lack of adequate external oversight and the companys irrational c

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Mody, Cyrus C. M., H. Otto Sibum, and Lissa L. Roberts. "Integrating research integrity into the history of science." History of Science 58, no. 4 (2020): 369–85. http://dx.doi.org/10.1177/0073275320952257.

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This introductory essay frames our special issue by discussing how attention to the history of research integrity and fraud can stimulate new historical and methodological insights of broader import to historians of science.

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Salhab, Mohammad. "A History of Fraud and Deceit in Medical Research." Surgery Journal 5, no. 1 (2010): 1–6. http://dx.doi.org/10.3923/sjour.2010.1.6.

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30

Dyer, Owen. "US government announces “largest healthcare fraud takedown in history”." BMJ 390 (July 3, 2025): r1393. https://doi.org/10.1136/bmj.r1393.

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BAYRAM, Süleyman, and Esma ERGÜNER ÖZKOÇ. "Regulatory Recommendations for Fraud Problem in The Turkish Telecommunication Sector." AJIT-e: Academic Journal of Information Technology 14, no. 55 (2023): 365–76. http://dx.doi.org/10.5824/ajite.2023.04.003.x.

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Fraud has been a persistent issue throughout human history. As technology continues to advance in various fields, fraudulent activities adapt and evolve accordingly. The telecommunication industry, in particular, has undergone significant transformations since the early 2000s with the advent of mobile technologies. It is evident that telecommunication fraud has seen a substantial increase during this time, leading to serious financial and reputational damage. Therefore, combating and preventing fraud has become a crucial task in the telecommunication sector, as it is in all industries. This st

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32

Blumenthal, Susanna L. "Seeing Like an Anti-Fraud State." Law and History Review 40, no. 4 (2022): 855–61. http://dx.doi.org/10.1017/s0738248022000712.

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“They look upon fraud as a greater crime than theft, and therefore seldom fail to punish it with death,” Jonathan Swift famously wrote of the fictional island of Lilliput in Gulliver's Travels. Appearing as an epigraph of Edward Balleisen's Fraud: An American History from Barnum to Madoff, it invites comparison of Lilliput with the United States, not least because it is paired with a 2007 quotation from the former Federal Reserve Chairman Alan Greenspan, who was rather more philosophical about fraud. As the world teetered on the edge of economic crisis, he wrote it off as a regrettable but ine

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Flores-Figueroa, Jose, Ingrid Badillo, Gilberto Botello, Ursus Pacheco, Mercedes Paredes-Paredes, and Suzan McGovern. "Remuneration in the United States and Mexico: Assessing the level of influence on potential clinical research participants about their decision to participate in a clinical trial and the risk of fraud." Clinical Ethics 13, no. 2 (2018): 98–105. http://dx.doi.org/10.1177/1477750917749954.

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Monetary compensation given to study subjects in a clinical trial is an effective tool to increase overall study enrolment, nonetheless it may stimulate some participants to commit fraud and lie about their medical history. A survey-study in 684 Hispanic prospective subjects in Mexico and USA was conducted to evaluate if a high monetary compensation would encourage them to lie about their medical history. Almost half of the subjects considered participating in a clinical trial with no compensation. Younger male individuals were more likely to consider committing fraud in order to receive a rel

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Sianipar, Panata Bangar Hasioan. "Factors Influencing the Occurrence of Fraud : Employee Perceptions in the HG Business Group." Accounting Journal of Binaniaga 7, no. 1 (2022): 71–88. http://dx.doi.org/10.33062/ajb.v7i1.494.

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Fraud is an endless problem in the business world, a lot of research has been done to find out about fraud. This research is also to examine the factors as independent variables that affect the occurrence of fraud. The factors used are factors that exist in the general triangle theory, but for the elements of each factor it is different from several previous studies. This research was conducted in a business group that has geographically distant working areas, and the selected sample is also spread over each working area of the business group. The research method used is quantitative. In this

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Huggard, Christopher J., and Nancy J. Taniguchi. "Necessary Fraud: Progressive Reform and Utah Coal." Western Historical Quarterly 28, no. 3 (1997): 402. http://dx.doi.org/10.2307/971031.

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Dalton, R. J. "Gerrard Winstanley: The Experience of Fraud 1641." Historical Journal 34, no. 4 (1991): 973–84. http://dx.doi.org/10.1017/s0018246x00017398.

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Apriya, Susi, Wahyu Akbar, and Akhmad Jaki. "The urgency of digital literacy in social media to prevent fraud in Islamic banking." SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam 5, no. 3 (2023): 135–54. http://dx.doi.org/10.36407/serambi.v5i3.1118.

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This study explores the use of social media to promote digital literacy and prevent Islamic banking fraud. The article argues that social media is a crucial space for people to access information and has an important role in disseminating information widely. These have not succeeded despite efforts to prevent Islamic banking fraud on social media. Reports from We Are Social, and the Ministry of Communication and Information (Kemenkominfo) indicate that the percentage of social media usage in Indonesia is high, and the number of fraud cases has also increased. To address this issue, social medi

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Rendon, Veronica, John Freedman, and Adam Reinhardt. "Supreme Court reaffirms “fraud-on-the-market” presumption in securities fraud class actions." Journal of Investment Compliance 15, no. 4 (2014): 37–40. http://dx.doi.org/10.1108/joic-09-2014-0041.

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Purpose – To explain the Supreme Court’s recent decision in Halliburton Co. v. Erica P. John Fund, Inc. and its implications for private class action litigation under the federal securities laws. Design/methodology/approach – Explains the background on the Halliburton decision, including the prior case history and key precedents, analyzes the key reasoning and holdings of the decision, and discusses the implications of the decision and how it will impact private class actions brought under the securities laws. Findings – While there was considerable pontification in the bar that the Halliburto

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Veledar, Benina, Meliha Bašić, and Azra Čolpa. "State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina." Journal of Forensic Accounting Profession 2, no. 1 (2022): 1–18. http://dx.doi.org/10.2478/jfap-2022-0001.

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Abstract Fraud in accounting, as well as falsification of financial statements, has a long history, and in recent years their scale has been growing and with much more serious consequences. Decisions made by investors and other users of financial statements based on erroneous financial information cause enormous damage to users of financial information, but also to the general public. Many major financial frauds are only detected when companies reach the point of financial collapse, in a situation where it is difficult to do something to repair major damages.

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Cane, Paola, and David Primrose. "Food Fraud: Supply Chain Vulnerabilities and Criminal Opportunities during the COVID Pandemic." Journal of Applied Animal Ethics Research 3, no. 1 (2021): 141–51. http://dx.doi.org/10.1163/25889567-bja10018.

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Abstract With COVID-19 rampaging through the world in 2020, global businesses were disrupted. The resulting pandemic caused many undesirable economic and societal effects including: sudden supply shortages, economic recession, unemployment, lower consumer incomes, reduced business revenues and increased business losses. A knock-on effect of these effects is increased opportunity for illicit trade to take place and food fraud. Paradoxically the coronavirus outbreak threatened legal global distribution routes and facilitated some fraudulent trade, highlighting that fraud is opportunistic by natu

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Park, Buhm Soon. "Making matters of fraud: Sociomaterial technology in the case of Hwang and Schatten." History of Science 58, no. 4 (2020): 393–416. http://dx.doi.org/10.1177/0073275320921687.

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This paper revisits the “Hwang case,” which shook Korean society and the world of stem cell research in 2005 with the fraudulent claim of creating patient-specific embryonic stem cells. My goal is to overcome a human-centered, Korea-oriented narrative, by illustrating how materials can have an integral role in the construction and judgment of fraud. To this end, I pay attention to Woo Suk Hwang’s lab at Seoul National University as a whole, including human and nonhuman agents, that functioned as what I call sociomaterial technology, and Gerald P. Schatten at the University of Pittsburgh, Hwang

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Mann, Natalie L. "Infanticide and Spectral Survival at the London Foundling Hospital." Jeunesse: Young People, Texts, Cultures 13, no. 2 (2022): 102–17. http://dx.doi.org/10.3138/jeunesse.13.2.102.

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Focusing on the work of the London Foundling Hospital between 1741 and the mid-1860s, this article will explore the significance of infanticide, futurity, and “fraud” in understanding the status and condition of the foundling and the complex history of the hospital. This article will build on other contemporary critical studies of the hospital but will highlight that within the context of the hospital and its work, loss, and preservation become inseparable and, at times, indistinguishable. Drawing on the concept of “hauntology” it will therefore emphasize both the role of infanticide and fraud

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Mazurek, Sara K. "The Invisible Crime: Exploring How Perceptions of Victimhood and the Art Market May Influence Art Fraud Reporting." International Journal of Cultural Property 26, no. 4 (2019): 413–36. http://dx.doi.org/10.1017/s094073911900033x.

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Abstract:Scholars argue for greater law enforcement resources for art fraud and forgery investigations, yet these victims rarely report their victimization. While fraud victims generally report at lower rates than street crimes, statistics show they do come forward. Using Niels Christie’s ideal victim theory, this article will argue that art fraud victims occupy a lower position in a hierarchy of victims—where some are more worthy of justice, social support, and public sympathy—than those of other kinds of fraud. This may be due to their perceived personal shortcomings and participation in a m

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Teorell, Jan. "Partisanship and Unreformed Bureaucracy: The Drivers of Election Fraud in Sweden, 1719–1908." Social Science History 41, no. 2 (2017): 201–25. http://dx.doi.org/10.1017/ssh.2017.8.

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This paper explains election fraud historically in the case of Sweden, drawing on original data from second-instance election petitions filed in 1719–1908. These petitions reveal systematic procedural violations committed by local election officials toward the end of the Age of Liberty in the eighteenth century. By the mid-nineteenth century, however, fraud had been largely purged from Swedish elections, and most petitions instead concerned unclear regulations pertaining to suffrage and eligibility criteria. I argue that this development cannot be explained by changes in electoral rules, the d

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Ma, Jianwei, Na Wang, and Qiangzu Li. "The Failure of Kangmei, the Lesson of A-Shares." International Business & Economics Studies 4, no. 2 (2022): p88. http://dx.doi.org/10.22158/ibes.v4n2p88.

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The financial fraud of Kangmei Pharmaceutical was exposed, and the scale of financial fraud reached the largest in the history of A-shares, which is shocking. On November 17, 2021, the Intermediate People’s Court of Foshan City, Guangdong Province publicly pronounced its judgment on the case of 12 people including Kangmei Pharmaceutical’s former chairman and manager of the China Securities Regulatory Commission, Ma Xingtian, for manipulating the securities market. There has been extensive discussion in the industry. This article will firstly sort out the whole story of the financial fraud inci

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Moradi, Mohsen, and Seyed Mohammad Fateminejad. "Sharing and Analyzing Data to Reduce Insurance Fraud." Journal of Management and Accounting Studies 5, no. 03 (2019): 96–100. http://dx.doi.org/10.24200/jmas.vol5iss03pp96-100.

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Insurance fraud is a multi-billion-dollar problem. Fraudulent practices occur frequently and often repeatedly. Fraud can be detected and prevented if appropriate data is collected, analyzed and shared among insurance companies.Methodology:Appropriate decision support and analytics can be developed to routinize fraud detection. Creating these decision support capabilities involves addressing managerial, technological, and data ownership issues.This article examines these issues in the context of using new data sources and predictive analytics to both reduce insurance fraud and improve customer

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Umar, Assad. "The Rise of Fraud in Loyalty Schemes." ITNOW 62, no. 2 (2020): 44–45. http://dx.doi.org/10.1093/itnow/bwaa049.

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Abstract There has been a sharp rise in loyalty card fraud, with both companies and consumers missing out on the benefits they were designed to deliver. Assad Umar, Consultant at Consult Hyperion, explores the history and where these schemes are going in the future.

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Caldwell, Cam, and Verl A. Anderson. "AACSB Accreditation – Fraud or Incompetence?" Business and Management Research 14, no. 1 (2025): 8. https://doi.org/10.5430/bmr.v14n1p8.

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The Association for the Advancement of Collegiate Schools of Business (AACSB) was established in 1916 to be the guarantor and standard setter for ensuring the quality of business school education. In the decades that have followed this past century the needs of business students, employers, and business schools, and society have evolved and the criteria for accrediting business schools have been challenged. We review the evolving history of business education, the criticisms that has been made about the AACSB and its standards and identify concerns about the degree in which that accrediting bo

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Nurak, Constantinus, and Yohana Febiani Angi. "PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDIT TERHADAP PENDETEKSIAN KECURANGAN DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI NUSA TENGGARA TIMUR." JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS 10, no. 1 (2022): 1–14. http://dx.doi.org/10.35508/jak.v10i1.8672.

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This research aims to determine the effect of competence, independence, and audit experience on fraud detection. This research was conducted on Badan Pemeriksa Keuangan (BPK) for the province of East Nusa Tenggara. The number of samples used in this research were 51 auditors. Data collection was carried out by questionnaire using simple random sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS 25 application program. The result showed that the competence and audit experience have a significant impact on the fraud detection, while the indepen

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Zhao, Hongkai. "On Listed Enterprises Favoritism, Financial Short-Selling Brought About by Various Warnings and Countermeasures-Example Based on Luckin Coffee Co." Frontiers in Business, Economics and Management 17, no. 3 (2024): 42–44. https://doi.org/10.54097/5kk7m086.

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With the rapid development of the global economy and the maturity of the capital market, the number of financial fraud incidents of listed companies is increasing, which has become the focus of the market. This not only makes us ponder — what are the reasons that drive enterprises to commit frequent fraud and what lessons such incidents can bring us. This paper analyzes the history of Luckin Coffee Co., LTD. (hereinafter referred to as Luckin or Luckin Coffee), the causes of fraud, and introduces relevant academic documents to analyze the various warnings and relevant countermeasures brought b

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