Corporate fraud and misconduct : investigative and regulatory priorities

Chapple, Larelle J. & Tan, David (2012) Corporate fraud and misconduct : investigative and regulatory priorities. New Zealand Business Law Quarterly.

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Abstract

This article investigates the profile of the companies that have been investigated for corporate fraud and misconduct. Our definition of fraud includes financial statement fraud, market misconduct fraud such as insider trading or false disclosures, and managerial fraud. The particular evidence presented relates to those instances of corporate fraud and misconduct investigated by the Australian corporate regulatory, Australian Securities and Investments Commission (ASIC), and relates to sanctions for fraud, misconduct or compliance breaches. Using data compiled from the public announcements in the ASIC reports over the period 2004-2008, we categorise the type of fraud and misconduct breaches ASIC chooses to report and investigate.

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ID Code: 55254
Item Type: Journal Article
Refereed: Yes
Keywords: Corporate fraud, Corporate misconduct, Investigative, Regulatory priorities
ISSN: 1173-311X
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2012 Thomson Reuter
Deposited On: 11 Dec 2012 22:14
Last Modified: 12 Jun 2013 15:20

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