CrimProf Blog

Editor: Kevin Cole
Univ. of San Diego School of Law

Monday, November 13, 2017

Riahi-Belkaoni on Accounting Fraud

Ahmed Riahi-Belkaoui (University of Illinois at Chicago - Department of Accounting) has posted The Architecture of Fraud in the Accounting Environment on SSRN. Here is the abstract:
 
This paper introduces an architecture of fraud in accounting by explicating the nature of fraud in the accounting environment, providing some theoretical explanations of the phenomenon from the field of criminology, and exploring some outcome situations arising from corporate fraud.

http://lawprofessors.typepad.com/crimprof_blog/2017/11/riahi-belkaoni-on-accounting-fraud.html

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