Corporate Fraud and Corruption A Holistic Approach to Preventing Fin
Recent large-scale corporate collapses, such as Lehman Brothers, Enron, Worldcom, and Parmalat, highlight the implosion of traditional models of fraud prevention. By focusing on risk factors at the micro level, they have failed to take into account the br
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MARIA KRAMBIA-KAPARDIS
Corporate Fraud and Corruption
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Corporate Fraud and Corruption A Holistic Approach to Preventing Financial Crises
Maria Krambia-Kapardis
Palgrave
macmillan
CORPORATE FRAUD AND CORRUPTION
Copyright © Maria Krambia-Kapardis 2016 Softcover reprint of the hardcover 1st edition 2016 978-1-137-40642-2 All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No portion of this publication may be reproduced, copied or transmitted save with written permission. In accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, Saffron House, 6-10 Kirby Street, London EC1N 8TS. Any person who does any unauthorized act in relation to this publication may be liable to criminal prosecution and civil claims for damages. First published 2016 by PALGRAVE MACMILLAN The author has asserted her right to be identified as the author of this work in accordance with the Copyright, Designs and Patents Act 1988. Palgrave Macmillan in the UK is an imprint of Macmillan Publishers Limited, registered in England, company number 785998, of Houndmills, Basingstoke, Hampshire, RG21 6XS. Palgrave Macmillan in the US is a division of Nature America, Inc., One New York Plaza, Suite 4500, New York, NY 10004-1562. Palgrave Macmillan is the global academic imprint of the above companies and has companies and representatives throughout the world. ISBN 978–1–349–68081–8 E-PDF ISBN: 978–1–137–40643–9 DOI: 10.1057/9781137406439
Library of Congress Cataloging-in-Publication Data Krambia-Kapardis, Maria, author. Corporate fraud and corruption : a holistic approach to preventing financial crises / Maria Krambia-Kapardis. pages cm Includes bibliographical references and index. 1. Fraud. 2. Fraud—Prevention. 3. Corporations—Corrupt practices. 4. Corporate governance. 5. Financial crises— Prevention. I. Title. HF5667.K6837 2016 364.16’3—dc23 2015030621 A catalogue record for the book is available from the British Library.
To my husband, Andros, our children Elena and Konstandinos-Raphael, and my parents for all their love and support.
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Contents
List of Figures
ix
Foreword
xi
Acknowledgments
xvii
Introduction 1 Financial Crisis, Fraud, and Corruption 2 Financial Crisis Prevention Through Regulation 3 Ensuring Corporate Ethical Behavior 4 Private and Public Sector Governance 5 A Holistic Model of Corruption and Corporate Fraud Prevention
1 5 39 77 113
Notes
169
Bibliography
181
Index
221
135
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Figures
1.1 ROP Risk Assessment Fraud Model 5.1 National Integrity System (NIS) Assessment Tool 5.2 A Holistic Corruption and Corporate Fraud Prevention (CCFP) Model
16 156 164
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Foreword
Maria Krambia-Kapardis defines fraud and corruption as economic crimes, and more specifically as white-collar crimes
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