{"id":"https://openalex.org/W581999754","doi":null,"title":"Corporate Fraud: Case Studies in Detection and Prevention","display_name":"Corporate Fraud: Case Studies in Detection and Prevention","publication_year":2004,"publication_date":"2004-03-11","ids":{"openalex":"https://openalex.org/W581999754","mag":"581999754"},"language":"en","primary_location":{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-012836116","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012836116&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070117804","display_name":"John D. O'Gara","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210085863","display_name":"John Wiley & Sons (Germany)","ror":"https://ror.org/000gm1k91","country_code":"DE","type":"company","lineage":["https://openalex.org/I4210085863","https://openalex.org/I4210131007"]},{"id":"https://openalex.org/I4210114768","display_name":"John Wiley & Sons (United Kingdom)","ror":"https://ror.org/01zm94433","country_code":"GB","type":"company","lineage":["https://openalex.org/I4210114768","https://openalex.org/I4210131007"]},{"id":"https://openalex.org/I4210131007","display_name":"John Wiley & Sons (United States)","ror":"https://ror.org/02xe89706","country_code":"US","type":"company","lineage":["https://openalex.org/I4210131007"]}],"countries":["DE","GB","US"],"is_corresponding":true,"raw_author_name":"John D. O'Gara","raw_affiliation_strings":["John Wiley & Sons;"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"John Wiley & Sons;","institution_ids":["https://openalex.org/I4210085863","https://openalex.org/I4210114768","https://openalex.org/I4210131007"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5070117804"],"corresponding_institution_ids":["https://openalex.org/I4210085863","https://openalex.org/I4210114768","https://openalex.org/I4210131007"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":31,"citation_normalized_percentile":{"value":0.17622752,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.3862000107765198,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.3862000107765198,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.3122999966144562,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.1404000073671341,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-fraud","display_name":"corporate fraud","score":0.9589999914169312},{"id":"https://openalex.org/keywords/management-fraud","display_name":"management fraud","score":0.8939999938011169},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.8600000143051147},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.9950000047683716},{"id":"https://openalex.org/keywords/occupational-fraud","display_name":"occupational fraud","score":0.7889999747276306},{"id":"https://openalex.org/keywords/red-flags","display_name":"red flags","score":0.7039999961853027},{"id":"https://openalex.org/keywords/asset-misappropriation","display_name":"asset misappropriation","score":0.8970000147819519},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.765999972820282},{"id":"https://openalex.org/keywords/money-laundering","display_name":"money laundering","score":0.8389999866485596},{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.531000018119812},{"id":"https://openalex.org/keywords/bribery","display_name":"bribery","score":0.7440000176429749},{"id":"https://openalex.org/keywords/related-parties","display_name":"related parties","score":0.49300000071525574},{"id":"https://openalex.org/keywords/shell-companies","display_name":"shell companies","score":0.7300000190734863},{"id":"https://openalex.org/keywords/fraud-investigation","display_name":"fraud investigation","score":0.5849999785423279},{"id":"https://openalex.org/keywords/forensic-accounting","display_name":"forensic accounting","score":0.6240000128746033},{"id":"https://openalex.org/keywords/computer-assisted-audit-techniques","display_name":"computer-assisted audit techniques","score":0.7009999752044678},{"id":"https://openalex.org/keywords/accounting-scandals","display_name":"accounting scandals","score":0.5509999990463257}],"concepts":[{"id":"https://openalex.org/C2780858551","wikidata":"https://www.wikidata.org/wiki/Q3824105","display_name":"Misappropriation","level":2,"score":0.9131753444671631},{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.773202121257782},{"id":"https://openalex.org/C92956704","wikidata":"https://www.wikidata.org/wiki/Q5164493","display_name":"Constructive fraud","level":2,"score":0.673818051815033},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6151363849639893},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5899752378463745},{"id":"https://openalex.org/C2777338717","wikidata":"https://www.wikidata.org/wiki/Q1762621","display_name":"Vendor","level":2,"score":0.5572472810745239},{"id":"https://openalex.org/C2776801101","wikidata":"https://www.wikidata.org/wiki/Q4570975","display_name":"Securities fraud","level":3,"score":0.47036975622177124},{"id":"https://openalex.org/C52592926","wikidata":"https://www.wikidata.org/wiki/Q1122388","display_name":"Computer fraud","level":2,"score":0.46103811264038086},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.21040800213813782},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19264152646064758},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.16185912489891052},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1501985490322113},{"id":"https://openalex.org/C2778272461","wikidata":"https://www.wikidata.org/wiki/Q190752","display_name":"Supreme court","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-012836116","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012836116&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:581999754","doi":null,"is_oa":false,"landing_page_url":"https://leseprobe.buch.de/images-adb/f4/c4/f4c43c6f-eb87-482b-bca4-391005dd2d69.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.46149998903274536,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W603581875","https://openalex.org/W600174673","https://openalex.org/W2803576610","https://openalex.org/W606006780","https://openalex.org/W621604834","https://openalex.org/W3119346444","https://openalex.org/W7027509124","https://openalex.org/W7036769086","https://openalex.org/W3211281253","https://openalex.org/W2267167854"],"abstract_inverted_index":{"Chapter":[0,21,45,67,94,113,140,157,170,187],"1.":[1],"Overview.":[2],"Varieties":[3],"of":[4,35,56,71,81,109,183,192,220,240,248,268],"Fraud/Perspective.":[5],"More":[6],"Than":[7],"Fraudulent":[8],"Financial":[9,146],"Statements.":[10],"Emphasis:":[11],"Recognition":[12],"and":[13,27,89],"Detection-Case":[14],"Studies.":[15],"Major":[16,42,54,75],"Management":[17,47,57,72,82,234,255,264],"Fraud":[18,39,48,76,96,115,124,142,165,229,236,243,251,265],"Is":[19],"Different.":[20],"2.":[22],"Perspective":[23],"(ACFE":[24],"Studies).":[25],"1996":[26],"2002":[28],"ACFE":[29],"Reports":[30],"to":[31,92,254],"the":[32,50,62,98,117,144],"Nation.":[33],"Breakdown":[34],"Estimated":[36],"Total":[37,241,249],"Occupational":[38,242,250],"Loss":[40,252],"by":[41,61],"Category.":[43],"Classifications.":[44],"3.":[46],"against":[49,97,116],"Organization":[51,99,118],"(General).":[52],"Characteristics.":[53],"Symptoms":[55],"Fraud.":[58,73,83,87,134,139,221,256],"Opportunities":[59],"Afforded":[60],"System":[63],"for":[64,143,174,228],"Performance":[65,110],"Accountability.":[66],"4.":[68],"Red":[69,79],"Flags":[70,80],"Six":[74],"Profiles-Common":[77],"Elements.":[78],"Contrast":[84],"with":[85],"Nonmanagement":[86],"Bullet-Proof":[88],"Invisible":[90],"Leads":[91],"Flaunting.":[93],"5.":[95],"(Corruption).":[100],"Middlemen.":[101],"Real":[102],"Estate/Related":[103],"Parties.":[104,177],"Bribery-Contracting/Subcontracting/Leasing.":[105],"Outsourcing.":[106],"Mani":[107],"pulation":[108],"Bonuses/Co-opting":[111],"Others.":[112],"6.":[114],"(Asset":[119],"Misappropriation).":[120],"Various":[121],"General":[122],"Accounting-Cycle":[123],"Symptoms.":[125],"Vendor":[126,129],"Billings-False":[127],"Invoices/Phantom":[128],"(Shell":[130],"Company).":[131],"Other":[132],"Disbursement":[133],"Inventory.":[135],"Skimming/Cash":[136],"Receipt":[137],"Misappropriation":[138],"7.":[141],"Organization.":[145],"Reporting.":[147],"Money":[148],"Laundering/Illegal":[149],"Practices.":[150],"International":[151],"Arena.":[152],"Price-Fixing/Bid":[153],"Rigging.":[154],"Commercial":[155],"Bribery.":[156],"8.":[158],"Methodology:":[159],"Detection/Investigation.":[160,166,168],"Differences-Management":[161],"versus":[162,194],"Employee":[163],"Accounting-Cycle-Type":[164],"Recognition/Detection.":[167],"Investigation.":[169],"9.":[171],"CAAT":[172],"Scans":[173],"Scams.":[175],"Middlemen/Related":[176],"Top-Down":[178],"Forensic":[179],"Monitoring.":[180],"Telltale":[181],"Debits":[182],"Misappropriation.":[184],"Bank":[185],"Accounts/Addresses.":[186],"10.":[188],"Conclusion.":[189],"Low":[190],"Frequency":[191],"Detection/Prosecution":[193],"Effective":[195],"Prevention.":[196],"Managerial":[197],"as":[198,200,237],"Well":[199],"Accounting":[201,212],"Perspective.":[202],"History:":[203],"Good":[204],"Old":[205],"Days.":[206],"Risk/Reward":[207],"Dynamic.":[208],"Thoughts":[209],"on":[210],"Recent":[211],"Scandals.":[213],"Appendix":[214,222,231,245,257,261],"A:":[215],"Practice":[216,224],"Advisory":[217,225],"1210.A2-1:":[218],"Identification":[219],"B:":[223],"1210.A2-2:":[226],"Responsibility":[227],"Detection.":[230],"C:":[232],"Derivation:":[233],"Non-Financial-Statement":[235],"a":[238],"Percentage":[239,247],"Loss.":[244],"D:":[246],"Attributable":[253],"E:":[258],"KPMG":[259],"Study.":[260],"F:":[262],"Classification:":[263],"Categories.":[266],"Glossary":[267],"Terms.":[269],"Notes.":[270],"Index.":[271]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":5}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}