Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud

DiGabriele, Jim and Ojo, Marianne (2017): Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud. Forthcoming in: Amazon Publications

Abstract

The assumption of a different name for professional purposes dates back centuries – where environments did not encourage certain practices by certain genders.

Even presently, the Internet Revolution – fuelled by online transactions and practices, is inducing many to assume measures aimed at the protection of their data – as well as privacy. How important is a professional career or the need to protect privacy such that the necessary, consequent (and ultimate) change involved with official documents also justifies such change? It will be argued by some that getting used to a new name is just a matter which can be adjusted to (and easily over time) – particularly with ease during an age where all documentation is also increasingly becoming digital.

And what of those who have done nothing at all to change their names – but who have already been defined by society through their names – even though such definition or expectations may not necessarily accord with their true or real nature? Are they to be criticized for choosing to live genuine lives – which are regarded as contrary to societal expectations – by virtue of prior and already perceived perceptions? A case of the character or person (behind the name) not corresponding to what was expected – hence in the public view, not the real deal?

As well as highlighting what should constitute ultimate considerations in determining whether fraudulent acts have been committed, this paper and presentation also aims to highlight challenges faced in an increasingly digital economy – as well as highlight the role of forensic accountants in addressing such challenges.

• Item Type: MPRA Paper
• Language: English
• Keywords: digital economy; fraud and error detection; forensic accounting; privacy protection
• Subjects: E - Macroeconomics and Monetary Economics > E3 - Prices, Business Fluctuations, and Cycles; E - Macroeconomics and Monetary Economics > E5 - Monetary Policy, Central Banking, and the Supply of Money and Credit; G - Financial Economics > G1 - General Financial Markets; G - Financial Economics > G2 - Financial Institutions and Services; G - Financial Economics > G3 - Corporate Finance and Governance; K - Law and Economics > K2 - Regulation and Business Law; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

DiGabriele, J. A.,(2001). “The Expectation Differences Among Stakeholders in the Financial Valuation Fitness of Auditors

DiGabriele, J.A. and Ojo. M.(2014). “The Dual Roles of External Auditors and Forensic Accountants”. Journal of Investigative and Forensic Accounting (formerly Journal of Forensic Accounting)

Fraud Act 2006

Huber, W.D. (2001). “Culture and Corruption: Using Hofstede’s Cultural Dimensions to Explain Perceptions of Corruption”

Huber, W.D. and DiGabriele, J.A.(2002). “Research in Forensic Accounting – What Matters?)