Fraud Governance and Good Practices Against Fraud

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Author(s): Antonios Zairis (Neapolis University Paphos, Greece)
Copyright: 2021
Pages: 9
Source title: Machine Learning Applications for Accounting Disclosure and Fraud Detection
Source Author(s)/Editor(s): Stylianos Papadakis (Hellenic Mediterranean University, Greece), Alexandros Garefalakis (Hellenic Mediterranean University, Greece), Christos Lemonakis (Hellenic Mediterranean University, Greece), Christiana Chimonaki (University οf Portsmouth, UK)and Constantin Zopounidis (School of Production Engineering and Management, Technical University of Crete, Greece & Audencia Business School, France)
DOI: 10.4018/978-1-7998-4805-9.ch004

Keywords: Accounting and Finance / Business Science Reference / Knowledge Management and Library Science / Machine Learning

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Abstract

Corporate governance standards allow corporate actions to be in accordance with law. In recent years, allegations of corporate misconduct have raised questions about the prevailing norm of conformity. This chapter discusses the effect of law on corporate activity by comparing the provisions of law with the actual conduct of business in the market. In particular, it explores how such legislation causes a greater commitment of corporate entities to legal enforcement than others. The inference drawn is that the existing rule—an ambiguous common law or statutory requirement—usually has to do with corporate conduct that evades the requirement or underlying intent of the law or ignores it. In its fraud policy and fraud response plan, the strategy of a company to deal with fraud should be explicitly defined.

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