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Accounting Fraud by Gary Giroux

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Notes

Chapter 1

1. Hermanson et al. (1993), p. 3.

2. According to Giroux (2013, pp. 234–235), fraud involves four characteristics: a false statement or representation, knowledge that it is false, reliance by the person receiving the statement, and financial damages caused by the false statement. The Federal Bureau of Investigation’s (FBI) list of common fraud schemes includes telemarketing, identity theft, healthcare fraud, Ponzi schemes, pyramid schemes, non-delivery of merchandise, and counterfeiting (currency, drugs, etc.).

3. Gordon (2004), p. 207.

4. The most corruption-free cultures are Denmark, Finland, and New Zealand. See the Transparency International webpage (www.transparency.org) for the complete list and considerable information ...

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