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- Title
Brennpunkt „dolose Handlungen”: Definitionen, Täterprofile und Manipulationen im Geschäftsbericht.
- Authors
Graschitz, Sabine; Haid, Marco; Mühlburger, Magdalena; Heimerl, Peter
- Abstract
White-collar crime and fraudulent activities are a current topic and although white-collar crime seems to be omnipresent in the media, the cases reported only show a fraction of the overall extent. In particular, the ACFE and the Big 4 auditing companies have carried out extensive analyses of the issue of fraudulent and white-collar crime. In this article, the profiles, types and motives of the offenders as well as fraudulent acts were reviewed in the annual report in order to provide an up-to-date overview.
- Subjects
CRIME; CRIMINALS; BUSINESS enterprises
- Publication
Betriebswirt, 2020, Vol 61, Issue 1, p23
- ISSN
0172-6196
- Publication type
Article
- DOI
10.3790/dbw.61.1.23