Financial statement fraud control has attracted considerable attention and associated response in recent years due to the incalculable collateral damage that could drain the long term success of companies. This research aims to present recommendations to improve financial statement fraud control in commercial companies. The research also evaluates the current strategies for the prevention and detection of financial statement fraud and the reaction thereto. Accordingly, the research attempts to highlight the best practices and weaknesses from the present practices. Based on the experience of two Malaysian commercial companies, the research provides ameliorations to improve the current weaknesses, in particular, to financial statement fraud control. The research takes a normative point of view in making recommendations for financial statement fraud control. A qualitative research methodology is adopted in conducting the investigation to understand the actual conduct of practices. Hence, the primary data are acquired from the case study companies and interviews with the relevant group of respondents, and secondary data from the law, regulations, legislation and professional guidelines. The research investigates the financial statement fraud regulations to understand the legal framework as well as the legal practice. Furthermore, the professional guidelines are examined to understand what the professional bodies have suggested to manage the risk of fraud, thereby enabling the researcher to understand the consequences of the actual practices and provide improvements for financial statement fraud control. In addition, interviews with regulators, forensic accountants, external auditors and independent bodies are conducted to develop an understanding of the protocols of financial statement fraud in Malaysia. Therefore, the findings of the research are a mix of the present practices, respective roles, and perceptions concerning the issues of financial statement fraud control. The case study findings demonstrate that neither case study company is highly concerned about the issue of financial statement fraud control. This provides an indication that no evidence was gained concerning specific controls embedded in the present internal control system and typifies the actual practice, in particular, the prevention, detection and response strategies to mitigate financial statement fraud. The lack of evidence presents a research limitation to identify any best practices for the mitigation of financial statement fraud in the context of commercial companies in Malaysia. The research results indicate that the case study companies are highly reliant on their respective internal controls for the prevention of financial statement fraud and detection strategies. In addition, they demonstrate that the present internal audit functions focus on operational audit and concern pertaining to corporate risk. This provides an indication that the scope of the internal auditing work is not primarily concerned with the accuracy of the financial statement information, but rather with the risk of losses to the respective companies. This certainly leaves scope for an expectation gap to arise in the present internal audit functions and the association of internal audit and risk towards financial statement fraud. The particular aspects concerning the detection of fraud in financial statements and financial statement fraud control have been perceived differently between the company’s internal and external auditors. The combined results of the perceived control by company management, the present audit functions, and the detection and control responsibilities of the internal and external auditors provide and support the existence of an internal audit expectation gap. The overall case study findings indicate evidence of an internal audit expectation gap, which constitutes a serious flaw in the internal control systems adopted by the companies. Therefore, the contribution of this research might improve the present internal control system and provide a more holistic solution for financial statement fraud control. A review of the findings also indicates that Malaysia implements the lowest penalties and exercises the most lenient enforcement in relation to financial statement fraud cases compared to the UK and the US. The research has made contributions to research methodology; contributions to knowledge about the present practices in the form of practical recommendations to improve practice; contributions to academic theory in relation to the theoretical concept of financial statement fraud control and internal auditing of financial statement and, finally, contributions to the regulators and standard setters. The research also offers anti-fraud programmes, particularly in respect of the prevention, detection and response strategies as part of a company’s efforts to mitigate financial statement fraud. Overall, the research contributes to the study of financial statement fraud control and provides practical recommendations for financial statement auditing theory. The focus on financial statement fraud in commercial companies would enhance the reliability of the issued financial statement.

The economic cost of financial statement fraud continues to be a problem for organizations and society. The research problem addressed in this study was the limited risk management strategies available for the early detection and prevention of financial statement fraud by corporate managers and auditors. These strategies are important to the proactive prevention of fraud. This study is important to future trustworthiness of financial statements. The purpose of this qualitative, multiple-case study was to explore current early detection and prevention methods in financial statement fraud using a risk management conceptual framework. The research question focused on current fraud detection and prevention policies and risk management strategies that are currently used for proactively detecting and preventing financial statement fraud. Multiple sources of information were used, including examining recent financial fraud scandals, interviews, documents, and past research. The target population was managers and auditors of publicly traded corporations. A purposive sampling procedure was used to select 23 participants, which provided rich data. The qualitative data was coded and analyzed using the concept of risk management, along with triangulation to ensure credibility. The key findings indicated that current practitioners are moving beyond the era of reactive measures born from the past fraud crises and are working toward improved financial statement quality and trust. The results of the study also indicated that future research should include proactive methods of preventing fraud. This study is socially significant because it could enhance the ability to trust financial statement reporting in the future and improve corporate reputations.

The perpetration of accounting fraud still remains a prevalent and significantly costly issue in today's business world. The names Enron, WorldCom, HealthSouth, and Madoff are still all too recent reminders of the devastating cost of financial statement fraud. Management accountants, as preparers of these statements, are in the best position to detect such fraud. Yet there exists no current measurement instrument or methodology designed to measure a management accountant's intention to report fraud. The primary purpose of this study was to investigate the beliefs, concepts, and antecedents that provide the motivation to, or the deterrent from, the reporting of fraudulent accounting activity when witnessed by professional management accountants, and develop an instrument that might measure that motivation. The theoretical basis that framed this research was the Theory of Planned Behavior which provides for an analysis of a participant's attitude, subjective norm, and perceived behavioral control in the development of the intention to perform a specific behavior. The population studied was the U.S. membership of the Institute of Management Accountants, and grant assistance and support was provided by the Institute's Research Foundation. The sample from this population formed a very appropriate representation of experienced, professional management accountants. . No previous research involving this population with the application of the Theory of Planned Behavior and the investigation of the reporting of fraudulent accounting activity had been conducted. Therefore, there were no existing survey instruments that could be applied. The development of an original survey questionnaire to specifically address this research was required. The distribution of this survey questionnaire resulted in 285 complete and usable responses. These responses measured the strength of the participant's positive or negative beliefs concerning the antecedents related to the three exogenous constructs of the Theory of Planned Behavior - attitude, subjective norm, and perceived behavioral control, and the endogenous construct of intention. Structural Equation Modeling (SEM) with measured variables was chosen as the methodology for the analysis of the results measured in the survey responses. Confirmatory Factor Analysis was applied to each construct individually, and construct items were modified to obtain the most reasonable model fit, validity, and reliability. Items were combined into composites to represent the constructs of interest in the theory, as measured by the survey. The relations among the constructs of the Theory of Planned Behavior were then specified using these composites in an SEM model. The results of the data and the findings of the SEM model indicated that professional management accountants form a strong positive intention to report the witnessing of accounting fraud. The positive beliefs that formed the exogenous variables that showed statistically significant effects on the endogenous variable of the formation of a positive intention to report fraudulent accounting activity were: support of the system of internal control, prevention of financial loss, retention of the integrity and ethical values of the profession, perceived support of significant others, and limited impediment due to fear of retaliation. A surprising result was that 32% of all respondents indicated a lack of easy/any access to an anonymous fraud reporting hotline, which is an issue for further research. This study provides additional insight into the concepts, beliefs, and antecedents that form a professional management accountant's intention to report fraudulent accounting activity. The study also presents the basis of a preliminary instrument for the measurement of the intention of management accountants to report fraudulent accounting activity. Further research is suggested for the identification of additional concepts, antecedents, and beliefs related to fraud reporting and for the development of an even more effective measurement instrument.

Regulation Crowdfunding, enacted in May 2016, is intended to facilitate capital formation in startups and small businesses funded primarily by small investors (Securities and Exchange Commission (SEC), 2016b). This dissertation investigates (1) the risk of fraud in equity crowdfunding offerings and (2) whether investors respond to fraud signals by selecting (rejecting) offers with low (high) fraud risk. Because equity crowdfunding is quite new, no frauds have yet been identified. Therefore, I employ a predictive analytics tool, Benford’s Law, to assess the fraud risk of the offering. I select observable indicators to represent the Fraud Triangle dimensions—incentives, opportunities and rationalization—and test if they predict fraud risk. I also compare offer funding outcomes to my fraud risk assessments to identify if investors’ selections consider fraud risk appropriately. The relaxed auditor assurance and disclosure requirements attracts both honest and dishonest founders, but I find that the risk of fraud is higher in equity crowdfunding offers than in public offerings as reported by other studies. I find that there are several individual fraud indicators and models that explain fraud risk, but these do not predict whether the offer is funded or not (funding outcomes) or the amount that is raised if funded. This dissertation is the first to apply Benford’s Law to equity crowdfunding offers and map fraud attributes to fraud risk and funding outcomes. My dissertation can inform investors, issuers, regulators, intermediaries and practitioners of the high risk of fraud in equity crowdfunding offerings and of several noteworthy fraud indicators. / Business Administration/Accounting

Investment managers are entrusted with clients assets and should act with due care and diligence when dealing with it. The regulation of investment managers does not preclude the possibility that they can defraud their clients. The question posed by this research is whether the regulator can as part of its risk-based supervision methodology apply a fraud auditing approach to identify possible investment fraud schemes. The regulatory mandate and powers to pro-actively detect fraud is considered as well as the changes required to the regulator’s methodologies. / Dissertation (MPhil)--University of Pretoria, 2011. / Accounting / unrestricted

The study aims to establish an integrated generic investigation process that could be utilised by Commercial Forensic Practitioners in South Africa. Secondly, it aims to determine which investigation processes are currently being utilised in South African forensics practices. An overview is given of the international utilised processes and a basic framework was developed, presented and tested by means of questionnaires to members of the Institute of Commercial Forensic Practitioners in South Africa. The development of an investigation process for Commercial Forensic Practitioners in South Africa could be utilised by the Institute of Commercial Forensic Practitioners to provide a governance structure for the Institute that would enhance the quality of forensic investigations and contribute to the successful investigation and prosecution of commercial crime in South Africa. To achieve the study objective, an empirical study was conducted among current members of the Institute of Commercial Forensic Practitioners in South Africa through the circulation of questionnaires via their website. These results were interpreted, taking cognisance of international practices identified in the literature review. A formalised investigation process was developed and suggested to the Institute of Commercial Forensic Practitioners. Statisticians were involved during the process of designing the questionnaires, and analysing and interpreting the results. The research dealt with a generic investigation process for Commercial Forensic Practitioners. It also dealt with its implementation and investigative performance in South African practices. In this study, an overview of the investigation process for Commercial Forensic Practitioners in South Africa was discussed. The research also analysed the following: * The time period in which organisations implemented the Commercial Forensic Practitioners Process; * The effect of the Commercial Forensic Practitioners Process on investigative performance; and * The integration of the Commercial Forensic Practitioner's process into the budgeting process. The findings of the study revealed the following: * Each of the phases of the Commercial Forensic Practitioners Process is as important as the others in matters that will be presented before court. * An investigation should only be performed if it can be performed properly and in a manner that provides clarity and value to the engagement and its objectives. For this purpose, a Commercial Forensic Practitioner should only accept an assignment if free of conflicts and any independence issues. It is imperative for Commercial Forensic Practitioners to adequately assess not only their relationship to the client and the particular engagement, but also their relationship to any opposing party. This assessment should be done in the context of all other work of the practice, not only that work that is performed by the particular Commercial Forensic Practitioner and direct colleagues. * The Commercial Forensic Practitioner must design, implement and use a robust client and engagement acceptance process that is documented, standardised and, where relevant, agreed with the client. * The role of a Commercial Forensic Practitioner in an investigation process is, therefore, to gather evidence, interrogate and examine the financial evidence, develop computer applications that help in analysing and presenting the evidence, putting forward all the findings in the form of reports, exhibits and documents, and finally taking part in civil actions or litigation as an expert witness, and testifying to the court and presenting all the evidence obtained through documentation or visual aids. It is therefore of the essence that a Commercial Forensic Practitioner be well versed in financial issues and legal concepts and proceedings. * The study found that the majority of respondents (69.3%) were male, while only 30.7% were female. The majority of Commercial Forensic Practitioners fall within two age categories, namely, 35 to 44 and 45 to 54 years. These age categories fall into the productive stage of a working career in the human life-cycle. It is furthermore inferred that the level of experience is of importance, as the majority of participants were well experienced, mostly with at least ten years‟ experience. * A total of 22.7% of respondents indicated that they do not use a formalised investigation process. The majority of respondents (77.3%) thus make use of a formalised investigation process. * The study found that formalised investigation processes are not implemented for the following reasons: -- Managerial and governance processes within practices were sufficient to address the risks posed (41.2%); -- Commercial Forensic Practitioners do not have a formalised investigation process at their disposal (35.3%); -- Commercial Forensic Practitioners are not aware of a formalised investigation process being utilised in industry that could be used (23.5%); and -- The implementation of a formalised investigation process proved too difficult (23.5%). * The most important reasons for implementing a formalised investigation process included reputational risks and quality control of investigative work. It was notable that the study revealed that the industry does not require practitioners to follow any procedures. * It is noteworthy that practitioners did not regard monitoring and management review of compliance with the provisions of their formalised investigation process as an important requirement. The study revealed that the majority of Commercial Forensic Practitioners would measure compliance as an occasional requirement (33.3%); only 23.3% placed compliance as an agenda item for each monthly management meeting and 16.7% as a quarterly agenda item. * The majority (56.3%) of practitioners recognised that integration of a formalised process with the budgeting process could enhance productivity and financial benefits. * The majority of respondents (88.1%) were of the view that there was an improvement in financial performance and/or productivity after the implementation of the formalised investigation process. * 62% of respondents were of the view that there was a significant improvement in financial performance and productivity since the implementation of the formalised investigation process. This finding is significant, as it proves that a formalised process for Commercial Forensic Practitioners in South Africa can have a positive effect on a practise‟s financial performance. The suggested sub-processes, as described, are accepted by the respondents, namely: * Client acceptance, service considerations, risk management procedures, independence and engagement agreements; * Planning and strategic objectives of an engagement, including documented investigative plan incorporating the relevant disciplines (accounting, law, IT, investigative and risk management skills); * Gathering information and evidence, documenting evidence in an evidence file or system and safeguarding evidence as important; * Interviewing, using best practice interviewing skills, by planning the interview to achieve strategic objectives, recording the interview and using technology; * Analysis and verification of evidence; * Quality management, with all reported findings included in referenced working papers supported by documented physical evidence; and * Reporting on findings in a detailed forensic report, clearly and concisely reflecting on the sequence of events, supported by financial information and documents, in a format that could be used in disciplinary enquiries and/or proceedings in civil and criminal courts. These findings fulfil the objective of the study, which was to establish an integrated generic investigation process that could be utilised by Commercial Forensic Practitioners in South Africa and secondly to determine which investigation processes are currently being utilised in South African forensics practices. It was clarified whether the implementation of a formalised process can lead to an improvement in financial performance and what the result of the integration of a formalised process into a practise‟s budgeting process is. It was established that there is indeed a relationship between the integration of the formalised process into the budgeting process and the improved financial performance of a practise. The findings of this study have significant implications for the management of South African Commercial Forensic Practitioner practices. Based on the study findings, the following general and specific recommendations can be made: * The investigation process for Commercial Forensic Practitioners should be fully integrated with the budgeting process of the practise, as this will ensure improved investigative performance by the business; and * Education and research on the investigation process for Commercial Forensic Practitioners should be conducted by the management of a practice before implementing such a process. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2015

The study aims to establish an integrated generic investigation process that could be utilised by Commercial Forensic Practitioners in South Africa. Secondly, it aims to determine which investigation processes are currently being utilised in South African forensics practices. An overview is given of the international utilised processes and a basic framework was developed, presented and tested by means of questionnaires to members of the Institute of Commercial Forensic Practitioners in South Africa. The development of an investigation process for Commercial Forensic Practitioners in South Africa could be utilised by the Institute of Commercial Forensic Practitioners to provide a governance structure for the Institute that would enhance the quality of forensic investigations and contribute to the successful investigation and prosecution of commercial crime in South Africa. To achieve the study objective, an empirical study was conducted among current members of the Institute of Commercial Forensic Practitioners in South Africa through the circulation of questionnaires via their website. These results were interpreted, taking cognisance of international practices identified in the literature review. A formalised investigation process was developed and suggested to the Institute of Commercial Forensic Practitioners. Statisticians were involved during the process of designing the questionnaires, and analysing and interpreting the results. The research dealt with a generic investigation process for Commercial Forensic Practitioners. It also dealt with its implementation and investigative performance in South African practices. In this study, an overview of the investigation process for Commercial Forensic Practitioners in South Africa was discussed. The research also analysed the following: * The time period in which organisations implemented the Commercial Forensic Practitioners Process; * The effect of the Commercial Forensic Practitioners Process on investigative performance; and * The integration of the Commercial Forensic Practitioner's process into the budgeting process. The findings of the study revealed the following: * Each of the phases of the Commercial Forensic Practitioners Process is as important as the others in matters that will be presented before court. * An investigation should only be performed if it can be performed properly and in a manner that provides clarity and value to the engagement and its objectives. For this purpose, a Commercial Forensic Practitioner should only accept an assignment if free of conflicts and any independence issues. It is imperative for Commercial Forensic Practitioners to adequately assess not only their relationship to the client and the particular engagement, but also their relationship to any opposing party. This assessment should be done in the context of all other work of the practice, not only that work that is performed by the particular Commercial Forensic Practitioner and direct colleagues. * The Commercial Forensic Practitioner must design, implement and use a robust client and engagement acceptance process that is documented, standardised and, where relevant, agreed with the client. * The role of a Commercial Forensic Practitioner in an investigation process is, therefore, to gather evidence, interrogate and examine the financial evidence, develop computer applications that help in analysing and presenting the evidence, putting forward all the findings in the form of reports, exhibits and documents, and finally taking part in civil actions or litigation as an expert witness, and testifying to the court and presenting all the evidence obtained through documentation or visual aids. It is therefore of the essence that a Commercial Forensic Practitioner be well versed in financial issues and legal concepts and proceedings. * The study found that the majority of respondents (69.3%) were male, while only 30.7% were female. The majority of Commercial Forensic Practitioners fall within two age categories, namely, 35 to 44 and 45 to 54 years. These age categories fall into the productive stage of a working career in the human life-cycle. It is furthermore inferred that the level of experience is of importance, as the majority of participants were well experienced, mostly with at least ten years‟ experience. * A total of 22.7% of respondents indicated that they do not use a formalised investigation process. The majority of respondents (77.3%) thus make use of a formalised investigation process. * The study found that formalised investigation processes are not implemented for the following reasons: -- Managerial and governance processes within practices were sufficient to address the risks posed (41.2%); -- Commercial Forensic Practitioners do not have a formalised investigation process at their disposal (35.3%); -- Commercial Forensic Practitioners are not aware of a formalised investigation process being utilised in industry that could be used (23.5%); and -- The implementation of a formalised investigation process proved too difficult (23.5%). * The most important reasons for implementing a formalised investigation process included reputational risks and quality control of investigative work. It was notable that the study revealed that the industry does not require practitioners to follow any procedures. * It is noteworthy that practitioners did not regard monitoring and management review of compliance with the provisions of their formalised investigation process as an important requirement. The study revealed that the majority of Commercial Forensic Practitioners would measure compliance as an occasional requirement (33.3%); only 23.3% placed compliance as an agenda item for each monthly management meeting and 16.7% as a quarterly agenda item. * The majority (56.3%) of practitioners recognised that integration of a formalised process with the budgeting process could enhance productivity and financial benefits. * The majority of respondents (88.1%) were of the view that there was an improvement in financial performance and/or productivity after the implementation of the formalised investigation process. * 62% of respondents were of the view that there was a significant improvement in financial performance and productivity since the implementation of the formalised investigation process. This finding is significant, as it proves that a formalised process for Commercial Forensic Practitioners in South Africa can have a positive effect on a practise‟s financial performance. The suggested sub-processes, as described, are accepted by the respondents, namely: * Client acceptance, service considerations, risk management procedures, independence and engagement agreements; * Planning and strategic objectives of an engagement, including documented investigative plan incorporating the relevant disciplines (accounting, law, IT, investigative and risk management skills); * Gathering information and evidence, documenting evidence in an evidence file or system and safeguarding evidence as important; * Interviewing, using best practice interviewing skills, by planning the interview to achieve strategic objectives, recording the interview and using technology; * Analysis and verification of evidence; * Quality management, with all reported findings included in referenced working papers supported by documented physical evidence; and * Reporting on findings in a detailed forensic report, clearly and concisely reflecting on the sequence of events, supported by financial information and documents, in a format that could be used in disciplinary enquiries and/or proceedings in civil and criminal courts. These findings fulfil the objective of the study, which was to establish an integrated generic investigation process that could be utilised by Commercial Forensic Practitioners in South Africa and secondly to determine which investigation processes are currently being utilised in South African forensics practices. It was clarified whether the implementation of a formalised process can lead to an improvement in financial performance and what the result of the integration of a formalised process into a practise‟s budgeting process is. It was established that there is indeed a relationship between the integration of the formalised process into the budgeting process and the improved financial performance of a practise. The findings of this study have significant implications for the management of South African Commercial Forensic Practitioner practices. Based on the study findings, the following general and specific recommendations can be made: * The investigation process for Commercial Forensic Practitioners should be fully integrated with the budgeting process of the practise, as this will ensure improved investigative performance by the business; and * Education and research on the investigation process for Commercial Forensic Practitioners should be conducted by the management of a practice before implementing such a process. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2015

The world economy loses an estimated $3.5 trillion annually due to fraud. A weakened economy leads to additional hardships for individuals, families, and organizations. General strain theory (GST) posits that certain strains lead to negative emotional responses, and the result is delinquent behavior. The purpose of this research was to analyze the relationship between strain and occupational fraud through the theoretical framework of GST. The research questions addressed (a) occupational frauds as measured by strain levels of perpetrators, (b) the relationship between strain scores and the different occupational fraud types, and (c) the significance of the relationship between fraud motivation and each of the occupational fraud types. A quantitative, cross-sectional study using secondary data from the ACFE Report to the Nations on Occupational Fraud and Abuse database, was conducted to examine the relationship between strain, negative emotionality, and occupational fraud crimes. To examine this relationship, a sample of 2,910 cases were tested using nominal regression, logistic regression, and Pearson correlation. The results indicated that strain is significantly related to asset misappropriation and financial statement frauds. The results also showed that work-related motivation is significantly related to financial statement frauds. Scholars and practitioners should focus on agendas related to strain, work-related motivation, and financial statement frauds. Fewer fraud losses will positively impact society through increased employment opportunities, additional tax revenues for all levels of government, and increased cash flows for investors.

This thesis deals mainly with internal fraud. In the first section, a definition of fraud is mentioned. The second section briefly describes the internal and external fraud and provides their basic structure. The third section deals with the reasons for committing fraud. The fourth section is concerned with the specific forms of internal fraud which come under the basic groups of corruption, misappropriation of assets and statements manipulation and other forms of fraud which may be between the internal and external fraud. The last section provides examples of large and small accounting examples relating to the internal fraudulent activities.

L'objectiu de la meva tesi és tractar i entendre millor els múltiples aspectes de la corrupció i el frau internacionals des de la perspectiva del management. Amb aquesta finalitat, hi proporciono un compendi d'articles, tots els quals han estat publicats en journals amb revisors, o bé estan en procés de ser-ho. El primer article que presento en la meva tesi fou publicat al European Business Forum, una revista especialitzada patrocinada per la CEMS, que és llegida per més de 40.000 professionals dels negocis d'arreu d'Europa. Alguns dels diaris internacionals més importants, com ara el Times of London Newspaper, també citen aquest article a bastament. S'hi exposa per què i com es cometen els fraus. El segon article que comento a la tesi es troba actualment en fase de "revisió i reenviament" al Journal of Business Ethics. Es tracta d'un journal sobre factors d'impacte, inclòs a la llista dels 40 millors journals de management que publica el Financial Times. Aquest article tracta de com les persones fan servir el poder per reclutar altres persones per tal que participin en el frau d'estats financers. Aquest segon article també es va sotmetre a la revisió d'àrbitres a l'edició 2007 de la European Academy of Management Conference que tingué lloc a París, França. El tercer article que es presenta en la meva tesi fou publicat a The Journal of Digital Forensics, Security, and Law. També s'havia presentat prèviament a la XII Conferència Anual d'AMCIS amb revisors, que tingué lloc a Acapulco, Mèxic. La Conferència d'AMCIS és un dels principals congressos acadèmics que tracten dels camps relacionats amb els sistemes d'informació. Aquest tercer article analitza com els responsables de perpetrar el frau se serveixen dels principis i les estratègies de poder i negociació per enredar les persones per Internet perquè participin en projectes de frau. El quart article que comento fou publicat a l'Information Systems Security Journal. Aquest journal fa 17 anys que el publica Taylor and Francis Publishing -una de les principals editorials de journals acadèmics-, i és la publicació oficial de CISSP i SSCP. L'article analitza les tendències actuals en matèria de frau i la seva detecció. El cinquè article que es presenta fou publicat a la Corporate Finance Review. Aquest article tracta específicament del frau d'estats financers als Estats Units. També explica què pot fer Europa per aprendre dels errors comesos als Estats Units. La Corporate Finance Review és patrocinada per Thomson Education -una editorial líder en l'àmbit educatiu. Actualment, la revista es troba al 12è any de publicació. Finalment, el darrer article que presento a la tesi és un comentari que es va fer sobre el tema del frau entre dos professors americans i jo mateix. Aquest diàleg es va publicar al Journal of Management, Spirituality, and Religion. El comentari tractava el tema de la relació entre organitzacions imbuïdes en la religió i el frau. / El objetivo de mi tesis es tratar de entender mejor los múltiples aspectos de la corrupción y el fraude internacionales desde la perspectiva del management. Para ello, proporciono un compendio de artículos, todos ellos publicados en journals con revisores, o bien que se hallan en proceso de publicación. El primer artículo que presento en mi tesis fue publicado en el European Business Forum, una revista especializada patrocinada por la CEMS, que es leída por más de 40.000 profesionales de los negocios de toda Europa. Algunos de los diarios internacionales más importantes, como el Times of London Newspaper, también citan este artículo ampliamente. En él se expone por qué y cómo se cometen los fraudes. El segundo artículo que comento en mi tesis se halla actualmente en fase de "revisión y reenvío" al Journal of Business Ethics. Se trata de un journal sobre factores de impacto, incluido en la lista de los 40 mejores journals de management que publica el Financial Times. Dicho artículo trata de cómo las personas se sirven del poder para reclutar a otras personas para que participen en el fraude de estados financieros. Este segundo artículo también fue sometido a la revisión de árbitros en la edición 2007 de la European Academy of Management Conference celebrada en París, Francia. El tercer artículo que presento en mi tesis fue publicado en The Journal of Digital Forensics, Security, and Law. Asimismo, previamente se había presentado en la XII Conferencia Anual de AMCIS con revisores, celebrada en Acapulco, México. La Conferencia de AMCIS es uno de los principales congresos académicos que tratan de los campos relacionados con los sistemas de información. Este tercer artículo analiza cómo los responsables de perpetrar el fraude se sirven de los principios y estrategias de poder y negociación para enredar a persones por Internet para que participen en proyectos de fraude. El cuarto artículo que comento fue publicado en el Information Systems Security Journal. Este journal es publicado desde hace 17 años por Taylor and Francis Publishing -una de las principales editoriales de journals académicos-, y es la publicación oficial de CISSP y SSCP. En dicho artículo se analizan las tendencias actuales en materia de fraude y su detección. El quinto artículo que se presenta fue publicado en la Corporate Finance Review. Este artículo trata específicamente del fraude de estados financieros en Estados Unidos. També explica qué puede hacer Europa para aprender de los errores cometidos en Estados Unidos. La Corporate Finance Review cuenta con el patrocinio de Thomson Education -una editorial líder en el ámbito educativo. En la actualidad, la revista se halla en el 12.º año de publicación. Finalmente, el último artículo que presento en mi tesis es un comentario sobre el tema del fraude, realizado entre dos profesores americanos y yo mismo. Dicho diálogo fue publicado en el Journal of Management, Spirituality, and Religion. El comentario trataba del tema de la relación entre organizaciones imbuidas en la religión y el fraude. / The purpose of my dissertation is to address and better understand the many aspects of International Fraud and Corruption from a Management Perspective. In my dissertation, I provide a compendium of publications. Each publication was published, or is in the process of being published, in a peer-review journal. The first article that is presented in my dissertation was published in the European Business Forum, a CEMS sponsored journal that is read by more than 40,000 business professionals throughout Europe. Several major international newspapers, including the prestigious Times of London Newspaper, also quoted this article extensively. The article addresses why and how fraud are committed. The second article that is presented in my dissertation is currently under "revise and resubmit" status at the Journal of Business Ethics. This journal is an impact factor journal and is included on the Financial Times list of top 40 management journals. The article addresses how individuals use power to recruit other people to participate in financial statement fraud. This second article was also presented at the peer review 2007 European Academy of Management Conference in Paris, France. The third article that is presented in my dissertation was published in The Journal of Digital Forensics, Security, and Law. This article was also previously presented at the 12th annual peer-review AMCIS conference in Acapulco, Mexico. The AMCIS conference is one of the leading academic conferences within the information systems fields. This third article addresses how perpetrators use the principles and strategies of power and negotiation to con individuals via the Internet to participate in fraud schemes. The fourth article presented in my dissertation was published in Information Systems Security Journal. This journal is currently in its 17th year of publication and is published by Taylor and Francis Publishing - one of the leading publishers in academic journals. This journal is also the official publication of the CISSP and SSCP. The article deals with current trends in fraud and its detection. The fifth article that is presented in my dissertation was published in the journal Corporate Finance Review. This article specifically deals with financial statement fraud in the United States. The article further explains what Europe can do to learn from the mistakes of the United States. Thomson Education - a leader in educational publishing, is the sponsor of Corporate Finance Review. The journal is currently in its 12th year of publication. Finally, the last article presented in my dissertation is a commentary that took place on the subject of fraud between two American professors and myself. The dialogue was published in the Journal of Management, Spirituality, and Religion. The topic of the commentary was on the relationship between organizations embedded in religion and fraud.