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
31 Pages Posted: 4 Feb 2011 Last revised: 10 Mar 2011
Date Written: February 4, 2011
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: Suggested Citation