Fraud in organizations: Bringing the truth to light

El fraude en las organizaciones: ¿Cómo darlo a conocer?

Emmanuel Laffort () and Nicolas Dufour ()
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Emmanuel Laffort: LIREM - Laboratoire de Recherche en Management - UPPA - Université de Pau et des Pays de l'Adour
Nicolas Dufour: PSB - Paris School of Business - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université

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Abstract: Fraud is undeniably real in organizations, reportedly costing almost 6% of their expenses on average (Gee and Button 2017), a sum large enough that companies would do well to tackle the problem. Unfortunately, fraud, be it external or internal, is rarely discussed, much less recognized. To better understand anti-fraud measures taken by organizations, we surveyed controllers, managers, and directors of healthcare insurance companies, which have gained a certain maturity in fraud matters because of their exposure.

Keywords: Communication; Fraud; Insurance; Intervention research; Seguros; Investigación de intervenciones; Comunicación; Fraude; Recherche intervention; Assurance (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-isf
Note: View the original document on HAL open archive server: https://hal.science/hal-03336041v1
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Published in La Revue des Sciences de Gestion, 2021, 307-308 (1-2), pp.107-115. ⟨10.3917/rsg.307.0107⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03336041

DOI: 10.3917/rsg.307.0107

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