Stumbling into Crime: Stochastic Process Models of Accounting Fraud
Michael D. Guttentag
Loyola Marymount University
February 4, 2011
RESEARCH HANDBOOK ON THE ECONOMICS OF CRIMINAL LAW, A. Harel, K. Hylton, eds., Edward Elgar, 2011
Loyola-LA Legal Studies Paper No. 2011-08
UCLA School of Law Research Paper No. 11-06
This book chapter introduces the use of stochastic process modeling to the analysis of how a sequence of minor and seemingly innocuous transgressions may lead to accounting fraud.
Number of Pages in PDF File: 31
Keywords: accounting fraud, stochastic process, behavioral economics
JEL Classification: C19, K14, K22, K42, M40Accepted Paper Series
Date posted: February 4, 2011 ; Last revised: March 10, 2011
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