Fraud Literature Reviews Samples For Students

Literature Review

Forensic accounting is currently being applied to tackle issues of fraud in the entire world. Various empirical studies have been performed on the use of forensic accounting methods in fraud investigation. For instance, Dube, Njanke and Mashayanye (2009) in their study regarding the effectiveness of forensic auditing in preventing, detecting and investigating bank frauds, wanted to establish the extent to which the forensic auditors can fulfill their mandate using the forensic accounting techniques. Their study used personal interviews, questionnaires and document review as the data collection instruments. Applying a sample of twenty forensic auditors from ten commercial banks, three ...

Arguably, as computer technology develops, so does the criminal offences that come as a result of using computers and internet. The 21st century marks the peak season of various cyber crimes and cyber terrorism. As a matter of fact, human beings should learn and adopt to live with criminal activities associated with technology. Therefore, as a result of accepting reality, utilization of computer networks as well as development of cyberspace society, various strategies have been developed to perpetrate these crimes. The history of legislation to deal with cyber crimes began in 1970s. Generally, since the existence of computer technology, various crimes related ...

Abstract

This paper provides a description of the problem that the researcher intends to address, particularly about how risks can be managed in e-businesses. It also provides an annotated bibliography of three sources that will enable the researcher to provide answers to this problem. In particular, these sources discuss the importance of consumer trust in ensuring the success of online businesses; what the consumers’ concerns are; and how these risks can be managed. As well, a comparison and contrast of these three sources is made in order to show their relevance in relation to the research problem.

Statement of the Research Problem

With the increasing prevalence and ...

Classic English Literature

The classical mythological stories and beliefs of religions, great heroes, Gods, monsters, sins, right and wrong doings, souls, among others have been an inspiration for many poets and authors. Many books have been written on how God would like to have his children live in a holy fashion, virtuous all their lives and enter the gates of heaven. The fear of being thrown in hell and being cleansed for unholy, immoral and sinful acts are also described in many books.
Dante’s Divine Comedy written when he was exactly half way through life, at the age of 35 is ...

Abstract

The quality of financial reporting by various companies affects the economy of the country in more ways than one. Apart from the economy of the country, the quality of audit and financial reporting affects the operation of the company as well. Effective disclosure and transparent finical reporting provide a necessary condition to maintain and assure the confidence of the stakeholders. This study seeks to investigate the relationship that exists between the type of corporate governance and the quality of audit among listed companies in Australia's Petroleum and Mining industry. It presents a review of previous and existing literature concerning ...

Abstract

The purpose of this paper is to enlighten the readers about the Cyber crimes in Saudi Arabia. The paper draws upon a rising issue in the world since the use of technology and the Internet has spread out widely that is “Cyber crime.” The aspects explored in this literature review are the types of cybercrimes and the extent of cyber crimes that exist in Saudi Arabia. It furthermore addresses the negative impact of such cyber crimes related to the use of Internet by individuals and businesses. This review paper takes a close look at some of the estimates of ...

LITERATURE REVIEW

Although the concept of corporate governance has been in practice for several decades, it gained worldwide popularity and significance since the collapse of a number of corporate giants and bank chains in the United States in the early 2000s. The idea of corporate governance is the major factor that links stakeholder interests with the objectives of the organization. As Solms and Solms point out, corporate governance could be defined as “the set of processes, customs, policies, laws, and institutions affecting the way a corporation (or company) is directed, administered or controlled” (Solms & Solms, 2008, p.2). In the current business context, shareholders, ...

The question of leadership has been a philosophical, ethical, social and sociological conundrum for centuries. It has been tackled by various writers for more than a thousand years over a thousand cultures. Two such great writers were Dante and Machiavelli. While Machiavelli sort to define a good leader, Dante sort to place them in their transcended ecumenical hierarchy. This paper seeks to see where Machiavelli’s ideal prince in his work would, “the Prince” fit In Dante’s famous work “the comedy of errors.”
The two works are in themselves religious in a non-religious sort of way. While Machiavelli was inspired by the ...

Introduction

There have been cases of corporate scandals in the recent past including the Enron, Tyco, WorldCom, and Global Crossing to name a few. These scandals fueled concerns regarding the financial reporting standards not only in the USA but also in economies where the financial markets tumbled as a consequence of the news of such scandals becoming public. These scandals arose because of weaknesses in internal controls and lack of independence by external auditors. For instance in the Enron, case, the external audit firm known as Arthur Andersen was criticized for lack of independence both in fact and appearance. The ...

2. Literature Review and Hypothesis Development

P1. The Global financial crisis of 2008

Severe distresses within some financial markets during 2007/08 resulted in international financial crisis following Lehman Brothers filing for the chapter 11 on 15th September 2008. As an end result, the globe has in recent times experienced the most horrible economic performance ever since the 2nd World War. This crisis emanated from the American market for the housing. The house prices were highest in the year 2006 and subsequently dropped beyond 30 %. This happens to be the greatest decline ever since 1930s on a national level across the US. The household debt increased drastically ...

Identity theft is the misuse someone else personal information or details without the consent. It is also defined as accessing or using someone’s personal information to commit fraud. Identity theft can take place when a person is deceased or alive (Stickley, 2009). With the increase of technology, identity theft has been on the increase. Identity crime may lead to the loss of personal finances and other important assets such as credit cards and mortgages. Thus, this essay gives detailed information about identity theft and how it can be resolved.

Fraudsters use the personal information to commit different crimes. First, ...

Independence is the cornerstone of the accounting profession. Without it, any opinion rendered cannot be relied upon by outside parties. An auditor must not only be independent in fact but also in appearance. According to Hill and Booker (2007), both are studied to understand what independence is required in the profession but research evidence related to independence in fact requires far more effort as it involves information that is not always publicly available (as cited in Daniels and Booker, 2011, pp. 79).
In previous years, it has been a common practice that auditing firms also provide tax and consulting ...

Introduction

Disease brings the abrupt end of Helmer’s marriage in the play ‘A Doll’s House’. The play has various characters. It has Mr. Helmer, Nora, Mrs. Linda, Dr. Rank and Krogstad as the main characters. The play contains three separate parts. In the first part, the stage conveys a positive and happy living home. Mr. Helmer’s marriage seems to be nice in the first part with limited challenges despite some hidden secrets emerging. It shows the Christmas joyous mood and buying of presents by Nina .
In the second part of the play, Mr. Helmer successfully secures the ...

Hector St. John de Crevecœur, the author of Letters from an American Farmer, was born in Normandy, France in 1735; he lived and traveled throughout America from 1759 to 1780, when he returned to Europe (22). He and his wife spent the latter half of their time in America on a farm on Orange County, New York (22). Because of his travels and experience in America, he had an excellent idea about the many ways the immigrants to America from Europe were conducting life and business in contrast to what they had experienced before as poor, landless people across ...

Introduction

Letters From an American Farmer by Hector St. John de Crèvecœur, written around 1782, is a series of 12 letters written by Michel Guillaume Jean de Crèvecœur , a Frenchman who was naturalized as an American, who lived from December 31, 1735 – November 12, 1813. The letters were written before the American Revolutionary War as if to an interested European about the unique customs, enterprises, philosophies, and government style of the new American people who were subject to the rule of Britain across the ocean. His audience makes the tone and rhetoric of the piece very important.

The ...