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Brennpunkt „dolose Handlungen“

Author

Listed:
  • Sabine Graschitz
  • Marco Haid
  • Magdalena Mühlburger
  • Peter Heimerl

Abstract

White-collar crime and fraudulent activities are a current topic and although white-collar crime seems to be omnipresent in the media, the cases reported only show a fraction of the overall extent. In particular, the ACFE and the Big 4 auditing companies have carried out extensive analyses of the issue of fraudulent and white-collar crime. In this article, the profiles, types and motives of the offenders as well as fraudulent acts were reviewed in the annual report in order to provide an up-to-date overview.

Suggested Citation

  • Sabine Graschitz & Marco Haid & Magdalena Mühlburger & Peter Heimerl, 2020. "Brennpunkt „dolose Handlungen“," Der Betriebswirt, Duncker & Humblot, Berlin, vol. 61(1), pages 23-41.
  • Handle: RePEc:dah:aeqdbw:v61_y2020_i1_q1_p23-41
    DOI: 10.3790/dbw.61.1.23
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