Stumbling into Crime: Stochastic Process Models of Accounting Fraud

Guttentag, Michael

Abstract

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Stumbling into Crime: Stochastic Process Models of Accounting Fraud

Michael D. Guttentag

Loyola Law School Los Angeles

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

Abstract:
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, M40

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Date posted: February 4, 2011 ; Last revised: March 10, 2011

Suggested Citation

Guttentag, Michael D., Stumbling into Crime: Stochastic Process Models of Accounting Fraud (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. Available at SSRN: http://ssrn.com/abstract=1755290

Contact Information

Michael D. Guttentag (Contact Author)

Loyola Law School Los Angeles ( email )

919 Albany Street
Los Angeles, CA 90015-1211
United States