Emerging Fraud

1. Front Matter

   Pages i-xxv

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2. A General Overview of Fraud

   1. Front Matter

      Pages 1-1

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   2. Reporting Fraud Using the Fraud-Free Company Model: A Case for the SMEs in Emerging Economies?

      • Kıymet Tunca Çalıyurt

      Pages 3-18

   3. Fraud Detection and Forensic Accounting

      • Fatma Ulucan Özkul, Ayşe Pamukçu

      Pages 19-41

   4. A Critical Analysis of the Effects of Measurements on International Company Scandals: The Fraud Act

      • Nermin Çıtak

      Pages 43-63

   5. Forensic Accounting for Financial Malpractices in Developing Countries: An Analytical Review of the State of the Art

      • Abubakar S. Kasum

      Pages 65-73

   6. The Double-Way İnterrelationship Between the Shadow Economy and the Economic Growth (GDP Rate)

      • Alexandru Trifu

      Pages 75-83

   7. What is Hawala? An Introduction to the Multi-Billion Dollar Informal Value Tranfer System

      • M. Nauman Farooqi

      Pages 85-96

3. Country Specific Cases from Emerging Economies

   1. Front Matter

      Pages 97-97

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4. Specific Cases From EmergingEconomies

   1. Fraud as a Distinctive Part of Management Mistakes in Countries in Transition

      • Drago Dubrovski

      Pages 99-114

   2. Corporate Fraud: Auditors’ and Managerial Liability

      • Harpreet Kaur

      Pages 115-132

   3. The Effect of Corruption on Country-Level Investment: The Case of Pakistan

      • Raheel Gohar, Muhammad Shariq, Fazli Azim

      Pages 133-145

5. Fraud from Two Professional Perspectives

   1. Front Matter

      Pages 147-147

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6. Fraud From two Professional Pespectives

   1. Fraud in Modern Banking: Highlights on Online Internet Banking Fraud

      • Asli Yüksel Mermod

      Pages 149-161

   2. Fraud in Marketing and Consumption Practices

      • Ülkü Yüksel

      Pages 163-175

7. Concluding Remarks

   1. Front Matter

      Pages 177-177

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   2. Emerging Fraud: The Summing Up

      • Samuel O. Idowu

      Pages 179-181

8. Back Matter

   Pages 183-185

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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 neglected and only limited research has been conducted in this area. This book fills an essential gap by analyzing the impact of fraud on developing economies, describing successful anti-fraud methods and featuring cases that exemplify the measures described. The book features contributions by outstanding experts in the field and is intended for academic readers with a special interest in fraud research.

• certified fraud examiners
• corporate governance
• developing countries
• fraud
• freestanding company

• , İktisadi ve İdari Bilimler, Trakya Universitesi, Edirne, Turkey

  Kiymet Çaliyurt

• London Metropolitan Business School, London Metropolitan University, London, United Kingdom

  Samuel O. Idowu

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