Emerging Fraud Fraud Cases from Emerging Economies
Fraud has become a challenging phenomena affecting economies worldwide. Anti-fraud measures are an integral part of today’s management practices and have found their way into business education. Yet in developing countries these topics have long been negl
- PDF / 1,933,531 Bytes
- 200 Pages / 439.37 x 666.142 pts Page_size
- 94 Downloads / 317 Views
.
Kıymet C¸alıyurt • Samuel O. Idowu Editors
Emerging Fraud: Fraud Cases from Emerging Economies
Editors Kıymet C¸alıyurt Trakya Universitesi I˙ktisadi ve I˙dari Bilimler Fak€ultesi ˙Is¸letme B€ ol€um€u Balkan Yerleskesi Edirne Turkey
Samuel O. Idowu London Metropolitan University London Metropolitan Business School London EC2M 6SQ United Kingdom
ISBN 978-3-642-20825-6 e-ISBN 978-3-642-20826-3 DOI 10.1007/978-3-642-20826-3 Springer Heidelberg Dordrecht London New York Library of Congress Control Number: 2012931328 # Springer-Verlag Berlin Heidelberg 2012 This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer. Violations are liable to prosecution under the German Copyright Law. The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
Foreword
I have been privileged to attend the annual International Conference Series on Governance, Fraud, Ethics and Social Responsibility (IConGFE&SR) organized by Assoc. Prof. K{ymet Tunca C ¸ al{yurt who is Manager of the Social Graduate School of Trakya University. These meetings have always provided enormous interest to anyone interested in fraud risk management and forensic accounting. Not only are papers presented by academics but also by regulators, civil servants, and investigators. Fraud and white-collar crime are prevalent across both developed and developing countries. Both the explicit costs (in terms of detection, investigation, prosecution, recovery, and prevention) and implicit costs (in terms of the impact they have on the safety by which ordinary economic transactions are conducted and savings and investment are made) are enormous. Even though there are many cultural and regulatory differences across countries and states these costs are always high. What may be ethically acceptable in one country may not be in another, and what may be unlawful in one may not be in another. In any meaningful study of the nature of the fraud and its consequences, it is necessary therefore to understand a sufficient amount of detail as to how the fraud was perpetrated. The cases presented here contain that. As a result of internationalization, cross-country frauds are becoming increasingly common. They are not restricted to identity theft and credit card fraud but most other conventional frauds, thefts, and scams. This raise
Data Loading...
