Stumbling into Crime: Stochastic Process Models of Accounting Fraud

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

31 Pages Posted: 4 Feb 2011 Last revised: 10 Mar 2011

Date Written: February 4, 2011

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.

Keywords: accounting fraud, stochastic process, behavioral economics

JEL Classification: C19, K14, K22, K42, M40

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: https://ssrn.com/abstract=1755290

Michael D. Guttentag (Contact Author)

Loyola Marymount University ( email )

7900 Loyola Boulevard
Los Angeles, CA 90045
United States

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