De la fraude en gestion à la gestion de la fraude. Une revue de la littérature

Julien Le Maux, Nadia Smaili and Walid Ben Amar

Revue française de gestion, 2013, vol. N° 231, issue 2, 73-85

Abstract: This paper surveys state of the art literature on corporate fraud with an emphasis on the theoretical and empirical contributions developed in recent academic research. It highlights the evolution of fraud theories and describes corporate fraud determinants, detection and prevention tools.

Date: 2013
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