The manuscript presents a study of the possibility use Benford’s law conformity test, well proven tool in accounting fraud discovery, on new domain: discovery anomalies (possibly fraudulent behaviour) cryptocurrency transactions. Blockchain-based currencies or cryptocurrencies have become global phenomenon known to most people as disruptive technology, and investment vehicle. However, due their...

This study examines the dynamic relationship between economic policy uncertainty (EPU) and corporate fraud by using a sub-sample time-varying rolling window test. Corporate is classified as incidents (the number of frauds) magnitude severity frauds). Based on this, we propose an EPU-Fraud Triangle model to evidence that EPU affects acting Pressure, Opportunity, Rationalization. The empirical re...

A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...

Food fraud is the intentional deception carried out for gain, and growing. Rice most used staple cereal more than half of world. Because scale global rice industry, opportunities are large, concern threat to economies health many. This review ouylines complexities industry outlines current frauds. Fraudulent actions can be on many levels such as: botanical geographical origin, adulteration/subs...

The Financial Institutions of India and the banking sector has undergone massive revolution over past three decades in order to cater financial needs for all most efficient yet simple manners. Digitalization enabled users access their accounts carry on transactions without physical presence. But this advancement also given rise various crimes which exploit linchpins limitations these systems. S...

Social engineering is a psychological exploitation which scammers use to skillfully manipulate human weaknesses and carry out emotional attacks on innocent people. This study examined the contents of 100 phishing e-mails and 100 advance-fee-scam e-mails, and evaluated the persuasion techniques exploited by social engineers for their illegal gains. The analyses showed that alert and account veri...