{"id":"https://openalex.org/W7224080102","doi":"https://doi.org/10.5281/zenodo.23729967","title":"Corporate Fraud and Regulatory Mechanisms in India","display_name":"Corporate Fraud and Regulatory Mechanisms in India","publication_year":2026,"publication_date":"2026-10-28","ids":{"openalex":"https://openalex.org/W7224080102","doi":"https://doi.org/10.5281/zenodo.23729967"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.23729967","doi":"https://doi.org/10.5281/zenodo.23729967","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23729967","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"volume":null,"type":"article","indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.23729967","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160023412","display_name":"Shreya Aggarwal","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Shreya Aggarwal","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5160023412"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.88012814,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"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/T14373","display_name":"Securities Regulation and Market Practices","score":0.7602999806404114,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"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/T14373","display_name":"Securities Regulation and Market Practices","score":0.7602999806404114,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.11699999868869781,"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"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.02979999966919422,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-fraud","display_name":"corporate fraud","score":1.0},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.6600000262260437},{"id":"https://openalex.org/keywords/regulatory-enforcement","display_name":"regulatory enforcement","score":0.5099999904632568},{"id":"https://openalex.org/keywords/companies-act-2013","display_name":"Companies Act 2013","score":0.8140000104904175},{"id":"https://openalex.org/keywords/securities-and-exchange-board-of-india","display_name":"SEBI","score":0.953000009059906},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6769999861717224},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.6899999976158142},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.578000009059906},{"id":"https://openalex.org/keywords/whistleblowing","display_name":"whistleblowing","score":0.7670000195503235},{"id":"https://openalex.org/keywords/financial-literacy","display_name":"financial literacy","score":0.7839999794960022},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.4129999876022339},{"id":"https://openalex.org/keywords/india","display_name":"India","score":0.5070000290870667}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7372999787330627},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7172999978065491},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6622999906539917},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5573999881744385},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.5486999750137329},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.4869999885559082},{"id":"https://openalex.org/C2776801101","wikidata":"https://www.wikidata.org/wiki/Q4570975","display_name":"Securities fraud","level":3,"score":0.4846000075340271},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.4641000032424927},{"id":"https://openalex.org/C144559511","wikidata":"https://www.wikidata.org/wiki/Q2986279","display_name":"Principal (computer security)","level":2,"score":0.46209999918937683},{"id":"https://openalex.org/C2985140798","wikidata":"https://www.wikidata.org/wiki/Q28813","display_name":"Financial fraud","level":2,"score":0.44999998807907104},{"id":"https://openalex.org/C60643870","wikidata":"https://www.wikidata.org/wiki/Q1949683","display_name":"Deterrence theory","level":2,"score":0.42410001158714294},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.4133000075817108},{"id":"https://openalex.org/C2778069335","wikidata":"https://www.wikidata.org/wiki/Q32098","display_name":"Sanctions","level":2,"score":0.4034999907016754},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.40049999952316284},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.38199999928474426},{"id":"https://openalex.org/C2780262971","wikidata":"https://www.wikidata.org/wiki/Q44554","display_name":"Law enforcement","level":2,"score":0.37389999628067017},{"id":"https://openalex.org/C2779820595","wikidata":"https://www.wikidata.org/wiki/Q798505","display_name":"Listing (finance)","level":2,"score":0.35760000348091125},{"id":"https://openalex.org/C521751864","wikidata":"https://www.wikidata.org/wiki/Q1729207","display_name":"Christian ministry","level":2,"score":0.3529999852180481},{"id":"https://openalex.org/C92956704","wikidata":"https://www.wikidata.org/wiki/Q5164493","display_name":"Constructive fraud","level":2,"score":0.3174999952316284},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.30399999022483826},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.30250000953674316},{"id":"https://openalex.org/C2991917740","wikidata":"https://www.wikidata.org/wiki/Q759969","display_name":"Supervisory board","level":3,"score":0.29980000853538513},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.28110000491142273},{"id":"https://openalex.org/C2778300220","wikidata":"https://www.wikidata.org/wiki/Q114380","display_name":"Financial crisis","level":2,"score":0.273499995470047},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.271699994802475},{"id":"https://openalex.org/C2992735868","wikidata":"https://www.wikidata.org/wiki/Q66344","display_name":"Central bank","level":3,"score":0.2603999972343445},{"id":"https://openalex.org/C2992701085","wikidata":"https://www.wikidata.org/wiki/Q3322597","display_name":"Security market","level":2,"score":0.25429999828338623}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.23729967","doi":"https://doi.org/10.5281/zenodo.23729967","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23729967","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.5281/zenodo.23729968","doi":"https://doi.org/10.5281/zenodo.23729968","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23729968","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"}],"best_oa_location":{"id":"doi:10.5281/zenodo.23729967","doi":"https://doi.org/10.5281/zenodo.23729967","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23729967","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.9595999717712402}],"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/W7202169134","https://openalex.org/W7168869062","https://openalex.org/W4415605076","https://openalex.org/W7221642456","https://openalex.org/W7219667453","https://openalex.org/W4408497550","https://openalex.org/W7160896772","https://openalex.org/W4410375889","https://openalex.org/W7216654498","https://openalex.org/W7128607781"],"abstract_inverted_index":{"Corporate":[0,98],"fraud":[1],"is":[2,47],"a":[3,50,188],"serious":[4],"threat":[5],"to":[6,138],"the":[7,11,24,45,69,73,89,95,124,132,144,155],"integrity":[8],"of":[9,13,27,30,36,52,78,91,97,108,112,129,166],"markets,":[10],"protection":[12,194],"investors,":[14],"and":[15,63,75,83,88,105,118,127,134,140,143,154,175,205,212,226],"public":[16],"confidence":[17],"in":[18,147],"business":[19],"institutions.":[20],"It":[21,216],"may":[22],"involve":[23],"deliberate":[25],"falsification":[26],"accounts,":[28],"diversion":[29],"assets,":[31],"bribery,":[32],"market":[33],"manipulation,":[34],"concealment":[35],"liabilities,":[37],"related-party":[38],"abuse,":[39],"or":[40],"misleading":[41,170],"disclosures.":[42],"In":[43],"India,":[44,109,113],"problem":[46],"addressed":[48],"through":[49],"combination":[51],"company":[53],"law,":[54],"securities":[55],"regulation,":[56],"financial-sector":[57],"supervision,":[58],"criminal":[59],"investigation,":[60,202],"audit":[61],"regulation":[62,219],"corporate-governance":[64],"requirements.":[65],"The":[66,149,181],"framework":[67],"includes":[68],"Companies":[70],"Act,":[71,80],"2013;":[72],"Securities":[74,104],"Exchange":[76,106],"Board":[77,107],"India":[79,185],"1992;":[81],"listing":[82],"disclosure":[84],"regulations;":[85],"banking":[86],"laws;":[87],"work":[90],"institutions":[92],"such":[93],"as":[94,164],"Ministry":[96],"Affairs,":[99],"Serious":[100],"Fraud":[101],"Investigation":[102],"Office,":[103],"Reserve":[110],"Bank":[111],"National":[114],"Financial":[115,159],"Reporting":[116],"Authority":[117],"enforcement":[119],"agencies.":[120],"This":[121],"paper":[122,182],"examines":[123],"principal":[125],"forms":[126],"causes":[128],"corporate":[130],"fraud,":[131],"legal":[133],"institutional":[135],"mechanisms":[136],"used":[137],"prevent":[139],"investigate":[141],"it,":[142],"continuing":[145],"challenges":[146],"enforcement.":[148],"Satyam":[150],"Computer":[151],"Services":[152,160],"scandal":[153],"Infrastructure":[156],"Leasing":[157],"&":[158],"crisis":[161],"are":[162],"considered":[163],"examples":[165],"how":[167],"weak":[168],"oversight,":[169],"financial":[171,214],"information,":[172],"governance":[173],"failures":[174],"delayed":[176],"detection":[177,225],"can":[178],"damage":[179],"stakeholders.":[180],"argues":[183],"that":[184,218,229],"has":[186],"developed":[187],"substantial":[189],"formal":[190],"framework,":[191],"but":[192],"effective":[193],"depends":[195],"on":[196],"implementation:":[197],"timely":[198],"information":[199],"sharing,":[200],"competent":[201],"independent":[203],"boards":[204],"auditors,":[206],"credible":[207],"whistle-blower":[208],"systems,":[209],"proportionate":[210],"sanctions,":[211],"stronger":[213],"literacy.":[215],"concludes":[217],"should":[220],"combine":[221],"deterrence":[222],"with":[223],"early":[224],"organisational":[227],"cultures":[228],"reward":[230],"truthful":[231],"reporting.":[232]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-10-29T00:00:00"}
