This ground-breaking book explores what happens when the fine line between competitive excellence and fraudulent and corrupt practice is crossed. Whilst most fraud literature focuses on the individual perpetrator, The Anatomy of Fraud and Corruption looks at how organizations as a whole and the people within it behave when fraud and corruption occur. By presenting a theoretical basis and a practical methodology for fraud risk awareness training, the book helps risk management professionals, and all those in critical corporate roles to redesign and train their organizations to strengthen their culture and become more resistant and resilient to the ever present threat of fraud and corruption. The Anatomy of Fraud and Corruption demonstrates that what we see as objective facts are not always what they seem. The qualified and uniquely experienced authors present a refreshing interpretation of Cressey's triangle of need, opportunity and rationalization. They employ a drama metaphor to reflect the interaction between fraudsters, victims and bystanders on the organizational stage. Corporate design, management and culture dictate what behaviour is normal or abnormal, whether it be manager and employee behaviour or their ability to become suspicious and question apparently improper actions. Using actual cases and investigations, the organizational conditions that give rise to fraud and corruption are explored. The authors then provide important insights as to how employees may be trained and motivated to reduce the likelihood and impact of fraudulent incidents. Whilst fundamentally a practical guide, this book is also essential reading for academics wanting to stay abreast of the latest developments in the study of ethics, organizational and work psychology and sociology, and criminology.

FIight, Flight, Mimic is the first systematic study of deceptive mimicry in the context of wars. Deceptive mimicry -- the manipulation of individual or group identity -- includes passing off as a different individual, as a member of a group to which one does not belong, or, for a group, to 'sign' its action as another group. Mimicry exploits the reputation of the model it mimics to avoid capture (flight), to strike undetected at the enemy (fight), or to hide behind or besmirch the reputation of the model group ('false flag' operations). These tactics have previously been described anecdotally, mixed in with other ruses de guerre, but the authors show that mimicry is a distinct form of deception with its own logic and particularly consequential effects on those involved. The book offers a theory and game-theoretic model of mimicry, an overview of its use through history, and a deep empirical exploration of its modern manifestations through several case studies by leading social scientists. The chapters cover mimicry in the context of the Northern Ireland conflict, terrorism campaigns in 1970s Italy, the height of the Iraq insurgency, the Rwandan genocide, the Naxalite rebellion in India, and jihadi discussion forums on the Internet.

A comprehensive history of fraud in America, from the early nineteenth century to the subprime mortgage crisis In America, fraud has always been a key feature of business, and the national worship of entrepreneurial freedom complicates the task of distinguishing salesmanship from deceit. In this sweeping narrative, Edward Balleisen traces the history of fraud in America—and the evolving efforts to combat it—from the age of P. T. Barnum through the eras of Charles Ponzi and Bernie Madoff. This unprecedented account describes the slow, piecemeal construction of modern institutions to protect consumers and investors—from the Gilded Age through the New Deal and the Great Society. It concludes with the more recent era of deregulation, which has brought with it a spate of costly frauds, including corporate accounting scandals and the mortgage-marketing debacle. By tracing how Americans have struggled to foster a vibrant economy without encouraging a corrosive level of cheating, Fraud reminds us that American capitalism rests on an uneasy foundation of social trust.

Norman Katz has secured a top spot as one of the Top 50 Global Thought Leaders and Influencers on Supply Chain 2020. For most large organizations, the supply chain is a commercial advantage, enabling innovation, cost management and resilience. But the supply chain is open to fraud: the length and complexity of it creates opportunities for fraudsters to exploit phantom inventory, invent non-existent customers or suppliers, substitute one product for another, cheat on the quality...this list goes on. These frauds present a significant source of additional cost to the organization and expose it to a host of secondary risks: contract, compliance and reputation. Detecting and Reducing Supply Chain Fraud is a pragmatic guide to identifying and managing sources of risk. Norman A. Katz explains the main categories of fraud risk: what they are, what is their significance and how they are exploited by the fraudster. He also explores both the tactical and strategic approaches that you should adopt to help detect and reduce fraud, including detection techniques and the use of technology. He provides tactics for increasing your organization's resilience: increased transparency, appropriate governance, and engaging employees, customers and suppliers in more ethical work practices. If you are responsible for your organization's supply chain, or perhaps involved in audit, compliance or risk management, start using Detecting and Reducing Supply Chain Fraud and look more closely at every aspect of your supply chain, both internal and external. The savings made in fraud reduction, the increased resilience you will give all of your operations and the improved reputation that your business will enjoy, as a contract partner or amongst stakeholders, will repay your investment a hundred-fold.

Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.

Records the impact of taxation on events in world history, from ancient Egypt to the present, and concludes that taxation has been a force that has shaped world history and has had a direct bearing on the civilization process.

Jules Machias, author of Indie Next List Pick Both Can Be True, delivers another inspiring story about how an unexpected friendship transforms the lives of two middle schoolers. Avery Hart lives for the thrill and speed of her dirt bike and the pounding thump of her drum kit. But after she’s diagnosed with hypermobile Ehlers-Danlos syndrome, a disease that affects her joints, Avery splits her time between endless physical therapy and worrying that her fun and independence are over for good. Sarah Bell is familiar with worry, too. For months, she’s been having intense panic attacks. No matter how much she pours her anxiety into making art, she can’t seem to get a grip on it, and she’s starting to wonder if she’ll be this way forever. Just as both girls are reaching peak fear about what their futures hold, their present takes a terrifying turn when their school is seemingly attacked by gunmen. Though they later learn it was an active shooter drill, the traumatic experience bonds the girls together in a friendship that will change the way they view their perceived weaknesses—and help them find strength, and more, in each other.

It is reliably estimated that over 70 per cent of all job applications contain misleading information. If that was the limit of deception at work faced by HR and line managers, then maybe things wouldn't be too bad. But deception isn't limited simply to the area of recruitment; there's also absenteeism, minor theft, misuse of information, not to mention the tissue of half-truths and falsehoods thrown up by an employee seeking to camouflage theft, responsibility for a fatal accident or a multi-million pound fraud. An HR Guide to Workplace Fraud and Criminal Behaviour is full of advice, best practice and case studies of deception from around the world. In fact, everything you need to: [ protect your workplace and the employees within it from incompetent or dangerous co-workers, theft, violence and criminality in all its forms; [ ensure your company's continued reputation and compliance with employment, criminal and other legislation; [ safeguard your shareholders or other stakeholders from the consequences of fraud, litigation or other loss. HR managers have an important part to play both in ensuring the ethical development of any organization and in protecting that organization from dishonest employees. Michael Comer and Timothy Stephens' book offers a definitive guide to meeting these responsibilities head on.