Models for the Emergence and Prevention of Fraud

Yavor Bashev
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Yavor Bashev: University of National and World Economy, Sofia, Bulgaria

Ikonomiceski i Sotsialni Alternativi, 2019, issue 1, 101-107

Abstract: Fraud is one of the major issues in orga­nizations. In today’s globally integrated world the aftermath of fraud is not only limited to fi­nancial loss – the damage to reputation and confidence in the market place have much broader impact on the market place. This ar­ticle discusses the different definitions of the term “fraud” and analyses the major models that give us explanation on why fraud occurs and how it can be prevented in organizations. The author discusses different opinions and stances on the essence, elements and factors for fraud.

Keywords: fraud; fraud factors; models for fraud exposure (search for similar items in EconPapers)
JEL-codes: M42 M49 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:nwe:iisabg:y:2019:i:1:p:101-107

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