Brennpunkt „dolose Handlungen“

Sabine Graschitz, Marco Haid, Magdalena Mühlburger and Peter Heimerl

Der Betriebswirt, 2020, vol. 61, issue 1, 23-41

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.

Date: 2020
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