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Detection of price manipulation fraud through rational choice theory: evidence for the retail industry in Taiwan
All enterprises, regardless of industry, are exposed to fraud risk. In the retail industry, the perpetrators of fraud manipulate the sales price of products instead of the quantity sold to avoid inventory discrepancies. Fraud examiners attempt to identify anomalous transactions using data analysis....
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Palgrave Macmillan UK
2022
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9630802/ http://dx.doi.org/10.1057/s41284-022-00360-3 |