Fraud & money laundering: Threats and vulnerabilities from non-cash sources
The study shows fraud and money laundering activities that originate in non-cash transactions, in a context of corruption. Evidence is provided as to why such behaviors persist despite regulation and anti-corruption barriers, explaining the role of accounting and the structure of networks used to fa...
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| Autores principales: | , |
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2021
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/2038 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2038_oai |
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| Sumario: | The study shows fraud and money laundering activities that originate in non-cash transactions, in a context of corruption. Evidence is provided as to why such behaviors persist despite regulation and anti-corruption barriers, explaining the role of accounting and the structure of networks used to facilitate fraud in areas of healthcare, tax, mortgage, and identity theft in USA. In search of external validity, we analyze an event that occurred in 2014 in Argentina, that ended in the first conviction for the criminal figure of unauthorized financial intermediation. |
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