Se presenta una panorámica de diferentes aspectos éticos vinculados con los procesos de investigación y de publicación académica. Se describen algunas interacciones entre los componentes del sistema de investigación, que pueden influir en conductas inapropiadas de los investigadores al realizar su trabajo y publicar sus resultados. Se destacan los principales valores y conocimientos que deben servir como marco de referencia a los investigadores para trabajar de forma honesta y hacer publicaciones balanceadas, justas y legales, dentro de un estilo académico (...) riguroso y claro. Se destacan algunas de las principales consecuencias del fraude académico y se hace un exhorto para fomentar una cultura de buenas prácticas académicas a los estudiantes durante su formación. (shrink)

Preferably scientific investigations would promote true rather than false beliefs. The phenomenon of fraud represents a standing challenge to this veritistic ideal. When scientists publish fraudulent results they knowingly enter falsehoods into the information stream of science. Recognition of this challenge has prompted calls for scientists to more consciously adopt the veritistic ideal in their own work. In this paper I argue against such promotion of the veritistic ideal. It turns out that a sincere desire on the part of scientists (...) to see the truth propagated may well promote more fraud rather than less. (shrink)

Introduction -- Fraud in research : frequency patterns -- An organizational approach to research fraud -- Fraud, lies, deceptions, fabrications, and falsifications -- Deviance in scientific research : norms, hot spots, control -- Concluding discussion.

Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this article is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The analysis was further validated through (...) a quantitative analysis of keywords which confirmed that keywords associated with the attitudes/rationalizations component of the integrated theory were predominately found in fraud firms as opposed to a sample of control firms. The results of the study suggest that auditors should evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioral control and moral obligation. Therefore, it is potentially important that the professional standards that are related to fraud detection strengthen the emphasis on managers' behavior that may be associated with unethical behavior. (shrink)

Frauds and misconduct have been common in the history of science. Recent events connected to the COVID-19 pandemic have highlighted how the risks and consequences of this are no longer acceptable. Two papers, addressing the treatment of COVID-19, have been published in two of the most prestigious medical journals; the authors declared to have analysed electronic health records from a private corporation, which apparently collected data of tens of thousands of patients, coming from hundreds of hospitals. Both papers have been (...) retracted a few weeks later. When such events happen, the confidence of the population in scientific research is likely to be weakened. This paper highlights how the current system endangers the reliability of scientific research, and the very foundations of the trust system on which modern healthcare is based. Having shed light on the dangers of a system without appropriate monitoring, the proposed analysis suggests to strengthen the existing journal policies and improve the research process using new technologies supporting control activities by public authorities. Among these solutions, we mention the promising aspects of the blockchain technology which seems a promising solution to avoid the repetition of the mistakes linked to the recent and past history of research. (shrink)

B\ig fraud, little lies -- Serial cheaters -- Storytelling and beautification -- Researching for results -- Corporate cooking -- Skewed competition -- Stealing authorship -- The funding effect -- There is no profile -- Toxic literature -- Clinical trials -- The jungle of journal publishing -- Beyond denial -- Scientific crime -- Slow science.

We examine enforcement action in China’s emerging markets by focusing on the agents that impose this action and the role played by supervisory boards. Using newly available databases, we find that supervisory boards play an active role when Chinese listed companies face enforcement action. Listed firms with larger supervisory boards are more likely to have more severe sanctions imposed upon them by the China Security Regulatory Commission, and listed companies that face more severe enforcement actions have more supervisory board meetings. (...) Our findings are of interest, as supervisory boards in China are generally perceived to be dysfunctional. This study contributes to the existing literature in three ways. First, we shed light on the effects of supervisory boards whose role in a fraud setting has not yet been examined. Second, the study has important policy implications for governance reform. Finally, our analyses provide the most up-to-date picture of fraud and governance issues in China’s ever-growing markets. (shrink)

A review of fraud in medical research in Britain, Europe, the USA and Australia. It includes a history of known cases of fraud since 1974 and discusses ways for detecting and dealing with fraud that have been devised by government agencies, pharmaceutical companies, academic institutions and scientific publications (especially medical journals).

This is a theoretical treatment of the term "Sha Zhu Pan" (杀猪盘) in Chinese, which translates to “Pig-Butchering” in English. The article critically examines the propagation and validation of "Pig Butchering," an animal metaphor, and its implications for the dehumanisation of victims of online fraud across various discourses. The study provides background information about this type of fraud before investigating its theoretical foundations and linking its emergence to the dehumanisation of fraud victims. The analysis highlights the disparity between academic literature, (...) subjected to rigorous peer-review processes, and sensationalised narratives prevalent in the media. While academic works subject "pig butchering" to critical scrutiny and refrain from endorsing derogatory terms to depict fraud victims, numerous media outlets employ this term uncritically, further worsening the predicament of these victims. "Pig butchering" is firmly rooted in the concept of dehumanisation, and this article underscores how language moulds perceptions of fraud and behaviour, extending to the development of preventive strategies. The role of law enforcement agencies in generating and disseminating materials is also a central theme, emphasising their responsibility as trusted sources of information. We suggest that these agencies should adopt non-victim shaming language to encourage victims to report crimes and alleviate the stigma attached to victimisation. Additionally, the article offers valuable cross-cultural insights by comparing metaphors from Chinese and Nigerian contexts. This comparative analysis enriches our comprehension of the global dimensions of online fraud and its cultural diversities, highlighting the substantial impact of language on perceptions and behaviours. We advocate for a departure from victim-blaming tendencies perpetuated by select media outlets, urging a more compassionate and accurate portrayal of those affected by online fraud. We, therefore, call for a more empathetic and accurate portrayal of individuals affected by online fraud, aligning with the broader objective of promoting understanding and support for these victims. (shrink)

Carnéades es un escéptico académico y un pragmático que quiere fundamentar la ética no en la idea de Bien o Valor, sino en la noción de bien útil, convincente y conveniente. Una noción basada no tanto en hacer algo grande que merezca la admiración o el elogio de las personas, sino en no hacer mal a nadie y extender el bienestar personal a la mayoría. Para ello creó una norma o guía, una regla de conducta probable o persuasiva que (...) invitaba a actuar sin pretensiones ni orgullo, decidiendo en cada momento lo que parece más probable o persuasivo en cada ocasión para evitar la apraxia en la acción moral. Además, fue el primero en distinguir entre seguir una acción moral con la pauta de la probabilidad, y la imposibilidad de asentir a ella con seguridad de no equivocarnos. (shrink)

The pandemic has altered accounting education with the widespread adoption of remote evaluation platforms. We apply the lens of the fraud triangle to consider how the adoption of remote evaluation influences accounting students’ ethical values by measuring the incidence of cheating behavior as well as capturing their perceptions of their opportunity to cheat and their rationalization of cheating behavior. Consistent with prior research, our results show that cheating is higher in the online environment compared to remote evaluation, although the use (...) of proctoring software in online evaluation appears to mitigate but not eliminate students’ the unethical behavior. However, cheating was not reduced when students attest to an honor code during the beginning of an exam. Nonetheless, we find that the use of both proctoring software and honor codes reduces students’ perceptions of opportunity and rationalization of cheating behavior. It follows that the remote evaluation environment may unintentionally be negatively influencing the ethicality of students and future accounting professionals by promoting cheating behavior and, by so doing, negatively influencing the development of unethical values of accounting students and future accounting professionals. Educators should consider the use of appropriate educational interventions to reduce the incidence and opportunities for unethical behavior and, by so doing, help promote the development of ethical values in future accounting professionals. Further implications for teaching and the accounting profession are discussed. (shrink)

Based on signaling theory, we explore the impact of corporate fraud on firms’ innovation performance. First, we propose that corporate fraud harms firms’ innovation performance. This is because, as a negative signal, fraud makes it difficult for firms to obtain the policy, funding, and human resources needed for outstanding innovation performance. We further argue that the institutional aspects of the signaling environment (e.g., industrial competition, regional institutional development, and social trust) will influence core stakeholders’ reception and interpretation of fraud signals. (...) These factors, in turn, moderate the signaling effect of corporate fraud on firms’ innovation performance. Our views are supported by empirical and robustness tests using Chinese A‐share listed firms from 2010 to 2019. (shrink)

The acquaintance debate in aesthetics has been traditionally divided between pessimists, who argue that testimony does not provide others with aesthetic knowledge of artworks, and optimists, who hold that acquaintance with an artwork is not a necessary precondition for acquiring aesthetic knowledge. In this paper I propose a reconciliationist solution to the acquaintance debate: while aesthetic knowledge can be had via testimony, aesthetic judgment requires acquaintance with the artwork. I develop this solution by situating it within a virtue aesthetics framework (...) based on Ernest Sosa's virtue epistemology. I go on to apply the solution to the debates on moral testimony and expert testimony. An interesting variant on Gettier cases emerges: cases in which subjects have knowledge, but it has been formed by the wrong competence. (shrink)

Even as today’s spectacular advances in science enhance the quality of life, so also are new opportunities created for those who would deliberately mislead a scientifically ill-informed public. The scientific community, made up of those who participate in professional science organizations and publish their methods and findings in the open scientific literature, have a responsibility to keep the public informed of scams carried out in the name of science. Fraud within the scientific community should be quickly exposed by the culture (...) of openness. Secrecy in the name of national security offers a refuge for fraudulent science. (shrink)

In response to recent controversies about racial transitioning, I provide an argument that deceptions about ancestry may sometimes constitute fraud. In order to arrive at this conclusion, I criticize the arguments from analogy made famous by Rebecca Tuvel and Christine Overall. My claim is that we should not think of racial transitioning as similar to gender transitioning, because different identity groups possess different kinds of obstacles to entry. I then provide historical surveys of American racial categories and the various types (...) of passing common in American history, in order to distinguish the potentially fraudulent from the relatively innocent styles of passing. (shrink)

O ceticismo acadêmico se encontra utilizado na formulação dos preceitos epistêmicos para a reformulação da ciência, nas _Règles Pour La Direction De L’Esprit _ ( 1701, Amsterdam, texto póstumo e inacabado). O probabilismo de Carnéades, compreendido como o principal vetor do ceticismo acadêmico na modernidade, fundamenta a certeza. Outras teses para a correção epistêmica do espírito parecem advir da tradição acadêmica, como a de fi nição de _science _ como _sagesse_, por exemplo ( _Règle _ _I_ ). Desse modo, a (...) busca da verdade (coordenada principal das _Règles_, como nos evidencia a _Règle _ _IV_ ) não abdica do ceticismo. Tratar-se-á, neste artigo, de compreender que o probabilismo acadêmico aparece no projeto de busca da verdade das _Règles _ de modo negativo _, _ pois Descartes ataca a modalidade do provável. Outros tópicos acadêmicos aparecem em questão, como a busca de sabedoria, a mitigação da dúvida, a disciplina do assentimento pela recusa do provável e a verdade do fi deísmo _. _ Estes tópicos se resumem ao método acadêmico, de fi nido pela recursividade epistêmica. (shrink)

The purpose of this paper is to examine whether anonymous reporting channels are effective in detecting fraud against companies. Fraud, which comprises predominantly asset misappropriation, represents a key operational risk and a major cost to organisations. The fraud triangle provides a framework for developing our understanding of how ARCs can increase detection of fraud. Using publicly listed company survey data collected by KPMG in Australia—where ARCs are not mandated—we find a positive association between ARCs and reported fraud. These results indicate (...) that ARCs are effective in detecting fraud. Additional analysis reveals that small firms derive the greatest benefit from adopting ARCs. We also find that independent boards do not directly influence the detection of fraud, but companies with independent boards detect more fraud because they implement ARCs. (shrink)

We can calculate financial fraud, but how do we measure bad faith? How can we evaluate the words of the pharmaceutical industry or of eco-scientific ideologies, or the subtle deception found in political scheming? Henri Atlan sheds light on these questions through the concept of _ona'ah_, which in Hebrew refers to both fraud in financial transactions and the verbal injury inflicted by speech. The world of _ona'ah_ is a world of an "in-between," where the impossible purity of absolute Platonic truth (...) gives way to a more relative notion—the near-theft, the quasi-lie. Today it seems that no discourse is safe from fraudulent excesses, be they intentional or no. As both philosopher and biologist, Atlan works on several registers. He forges links between the Talmud, the Kabbalah, and the big questions of our time, multiplying the bridges between science, philosophy, and current ethical dilemmas. In a context of financial and moral crises that appear to be weakening our democracies, Henri Atlan's work allows us to rethink the status of fraud in the contemporary world. (shrink)

The reasons for judgment by the Supreme Court of Canada on the appeal in Mabior (2012 SCC 47) fail to address or resolve a number of significant questions. The reasons acknowledge the fundamental role of sexual consent in protecting sexual autonomy, equality, and human dignity, but do not use the law of consent as a tool to assist the Court in crafting a fresh approach to the issue on appeal. Instead the Court adopts the same general approach to analysis of (...) the elements of aggravated sexual assault committed by fraud it used in 1998 in Cuerrier. Fifteen years later, it should be possible to re-conceptualize the problem in a more straightforward manner that reflects Charter values, fundamental common law principles, recent developments in sexual assault law, and the limitations and uncertainties of current HIV treatment and diagnosis. -/- Ironically, the two pronged legal test ultimately proposed by the Court -- non-disclosure of HIV-positive status and a “realistic possibility of transmission,” is likely to give false confidence to individuals who adhere to a regime of anti-retroviral treatment, use good quality latex condoms, and routinely conceal their HIV-positive status from their sexual partners. Research shows that HIV viral loads fluctuate widely in response to a myriad of factors. An inevitable consequence of reliance on the Mabior test will be accused who are shocked to find themselves charged under s. 273, charges that would not apply had they disclosed their HIV-positive status to their sexual partner(s). There are further practical consequences. Non-disclosure will tend to increase the risk of transmission because non-HIV-positive sexual partner(s) will not fully appreciate the actual hazards of improper condom use. As a direct result, careless sexual practices will be more common. And finally, the decision will not contribute to reducing the social stigma that haunts the lives of those who are HIV-positive -- even those who are skilled at deceit. That stigma will not be reduced or eliminated by a ruling that can be seen as tacitly validating stigmatization and fear by appearing to permit infected individuals to pretend they are not HIV-positive when they know or suspect this to be false. Deceit harms the human dignity of the deceived and deceiver alike, and does nothing to build authentic social trust and cohesion. For all these reasons, the problem on appeal in Mabior requires a different approach. This article proposes one. (shrink)

This book explores the stakes of the uses and abuses of money, language, and technical objects.

In recent years, there have been multiple instances of misconduct in science, yet no coherent framework exists for characterizing this phenomenon. The thesis of this article is that economic analysis can provide such a framework. Economic analysis leads to two categories of misconduct: replication failure and fraud. Replication failure can be understood as the scientist making optimal use of time in a professional environment where innovation is emphasized rather than replication. Fraud can be depicted as a deliberate gamble under conditions (...) of uncertainty: The scientist takes advantage of the complexity of science and undermines the integrity of science for personal gain or advancement. (shrink)

The intrepid Marc Morano, author of the bestselling Politically Incorrect Guide to Climate Change, breaks down the science and the politics to expose the truth about the Green New Deal. Packed with telling statistics, damning quotations, and real science, Green Fraud is your source for all the facts you need to understand--and resist--the threat.

Recently, the variety of the financial frauds have increased, while the number of victims became difficult to estimate. The purpose of this paper is to present the main profiles of financial frauds’ victims using a reviewing method. The analysis captures the main theoretical and empirical background regarding the motives and circumstances of becoming a victim, the dynamics of several social and demographical characteristics of this type of victims, as well as a sample of relevant case studies from some developing countries. (...) The main finding is that, in literature, most of the victims are male people of different ages, employed, married or single, regardless the level of education. For developing countries such as China, India and Nigeria, the majority of victims act out of naivety and desire to escape from poverty, while some victims from Latin America, China and Nigeria are influenced by greed and lack of empathy, without thinking of further consequences for their families and friends involved. Moreover, most of the victims are convinced to invest in financial schemes by family members, friends, or acquaintances. (shrink)

Fraud in Europe is complex and well organised: it crosses organisational and geographic boundaries. The policing of fraud, on the other hand, is characterised both at national and transnational levels by fragmentation and divided accountability. This paper considers the issues involved in combating fraud in European institutions and spending programmes. It discusses the roles of those bodies with transnational responsibilities such as UCLAF , the European Fraud Prevention Office and the European Court of Auditors. The paper considers the difficulties associated (...) with the Corpus Juris proposals for a single European legal area to facilitate the fight against fraud related to the European Budget. It concludes that the task of policing Europe is hampered not only by the diversity of national political and jurisprudential systems, but also by the weakness and lack of independence of the transnational institutions. (shrink)

While sustainability is largely associated with do-gooders, this article discusses whether and how fraud might also be an issue in sustainability departments. More specifically, transferring the concept of the fraud triangle to sustainability departments I discuss possible pressures/incentives, opportunities, and rationalizations/attitudes for sustainability managers to commit fraud. Based on interviews with sustainability and forensic practitioners, my findings suggest that sustainability managers face mounting pressure and have opportunities to manipulate due to an immature control environment. Whether a presumably morality-driven attitude may (...) prevent them from committing and easily rationalizing fraud remains controversial. Even though cases of fraud happening in sustainability departments are still widely unknown, the interview analysis reveals that sustainability fraud is likely to occur at least to some extent—and presumably remains undetected. The study brings to light the importance of a clear commitment from executives to sustainability to prevent sustainability fraud and demonstrates adverse developments driven by external stakeholders, specifically the bonus relevancy of sustainability index scores. In particular, the study shows a lack of awareness for potential fraud in sustainability departments. (shrink)

Increasing frauds in insurance and mortgage‐lending illustrate the dilemma for companies between tackling fraud in the public interest and retaining customer confidence and competitive position.

Fraud in Europe is complex and well organised: it crosses organisational and geographic boundaries. The policing of fraud, on the other hand, is characterised both at national and transnational levels by fragmentation and divided accountability. This paper considers the issues involved in combating fraud in European institutions and spending programmes. It discusses the roles of those bodies with transnational responsibilities such as UCLAF, the European Fraud Prevention Office and the European Court of Auditors. The paper considers the difficulties associated with (...) the Corpus Juris proposals for a single European legal area to facilitate the fight against fraud related to the European Budget. It concludes that the task of policing Europe is hampered not only by the diversity of national political and jurisprudential systems, but also by the weakness and lack of independence of the transnational institutions. (shrink)

Alerte! La malscience se répand aussi vite que la malbouffe! D'apparence de plus en plus sophistiquée mais produite en masse, de plus en plus vite et de moins en moins fiable. Interrogés de manière anonyme, 2 % des scientifiques reconnaissent avoir inventé ou falsifié des données. Soit pas moins de 140 000 chercheurs fraudeurs de par le monde. Biologie et médecine sont, de loin, les plus touchées. Et ces fraudes manifestes ne sont rien à côté des petits arrangements avec la (...) rigueur qui sont devenus fréquents dans les laboratoires. Est-ce grave? Très grave. Car la biologie et la médecine traitent de la santé, de la vie, de la mort. Est-il acceptable que de nouveaux médicaments soient testés, et peut-être autorisés, sur la base d'expériences plus ou moins truquées? Comme le secteur financier miné par ses créances irrécupérables, la littérature scientifique en biologie et en médecine s'avère de plus en plus gangrenée par des articles toxiques. Ce livre revient sur une série de scandales internationaux - des frères Bogdanoff à des cas moins médiatiques mais non moins dangereux - et se propose de réfléchir aux causes d'une telle dérive et aux moyens d'y remédier. A la fois enquête de terrain et essai critique, il met en lumière un aspect fondamental et trop ignoré de l'évolution actuelle des pratiques scientifiques. (shrink)

The theorisation of fraud has largely been developed in the for-profit sector, and the paper extends this to the not-for-profit sector. Motivated by social control theory, we adopt a qualitative approach to assess the views of key charity stakeholders (social control agents) of charities registered with the Charity Commission for England and Wales about fraud. We find that stakeholders, especially donors and beneficiaries, are often reluctant to label ‘fraud’ as a threat to the sector. This reflects ‘trusting indifference’, a value (...) embedded in the sector that brings more harm than good to the sector in terms of wrongdoing, by hampering effective social control. Adapting existing theories of fraud to charities, we propose a ‘fraud tower’ with three layers: the social layer (trusting indifference), organisational layer (opportunity), and individual layer (fraudsters-opportunity seekers). (shrink)

This paper presents a comparative analysis of three American and three European corporate failures. The first part of the analysis is based on a theoretical framework including six areas of ethical climate; tone at the top; bubble economy and market pressure; fraudulent financial reporting; accountability, control, auditing, and governance; and management compensation. The second and third parts consider the analysis of these cases from fraud perspective and in terms of firm-specific characteristics and environmental context. The research analyses shed light on (...) the fact that, despite major differences between Europe and U.S. in terms of political institutions, laws and regulations as well as managerial practices, there are significant similarities between six groups. The analysis also demonstrates that, the ethical dilemma has been coupled with ineffective boards, inefficient corporate governance and control mechanisms, distorted incentive schemes, accounting irregularities, failure of auditors, dominant CEOs, dysfunctional management behavior and the lack of a sound ethical tone at the top. Significant similarities were also observed in the analysis from the fraud triangle perspective. However, there are several major differences between the six corporate failure cases particularly with regard to ownership structure, coverage in media, and legal, regulatory and governance frameworks. This research study may have several academic and practical contributions, particularly because of multidisciplinary, international features, and comparative analyses used in the paper. (shrink)

Forensic studies have identified fraud as a major factor that hampers Africa’s economic development. This paper first establishes a link between fraud and the ideal of the African Renaissance. It then gives an overview of the extent of fraud in Africa by discussing the findings of a recent forensic survey on fraud in Africa. Against this backdrop it is then argued that what is needed to turn the tide of fraud in Africa is a transvaluation of loyalties to include and (...) cover interests of the modern nation‐state rather than just those of the clan, tribe and race. The paper finally calls for African nations to rise up to new challenges in governance by upholding ethical values and by their determination to detect and prevent all forms of fraud as the only viable way towards the realisation of the ideal of an African Renaissance. (shrink)

This study examines whether the delegated monitoring of main banks effectively decreases severe agency problems. For example, this includes accounting fraud in bank-dominated corporate governance. In this context, the fraud triangle specifies the three main factors of opportunity, incentive, and rationalization. Main banks may reduce the factor of opportunity through actions such as monitoring, which plays a moderating role by reducing the potential for managerial misconduct, whereas, the incentive factor may be enhanced through the subsequent pressure that influences managers to (...) force turnover when they do not repay debts. The potential influence that the main banks have on the fraud rationalization factor may be stronger in firms that are more dependent on main-bank borrowing. This study analyzed data from publicly listed firms in Japan for the period between 2008 and 2016 to determine how main-bank relationships affected accounting fraud, thus allowing an assessment of delegated monitoring practices. Findings showed that main-bank relationships were helpful for reducing accounting fraud, suggesting its overall effectiveness in delegated monitoring. Results also showed that large audit firms did not necessarily prevent accounting fraud, which implies that main banks can employ their own monitoring as a substitute for the roles typically played by these firms. Here, the main policy implication is that main-bank relationships may strengthen business ethics in the context of bank-dominated corporate governance. In conclusion, the continued analysis of bank monitoring may benefit stakeholders while strengthening business ethics in bank-centered economies. (shrink)

Most large frauds develop only gradually and incidentally. When things fall apart it is politic to call it anything but fraud. The author is a member of the Department of Sociology, University of Liverpool, POB 147, Liverpool L69 3BX.

Fraud in medical publications is an increasing concern. In particular, disciplines related to perioperative medicine—including anaesthesia and critical care—currently hold the highest rankings in terms of retracted papers for research misconduct. The dominance of this dubious achievement is attributable to a limited number of researchers who have repeatedly committed scientific fraud. In the last three decades, six researchers have authored 421 of the 475 papers retracted in perioperative medicine. This narrative review reports on six cases of fabricated publication in perioperative (...) medicine that resulted in the paper’s retraction. The process that led to the unveiling of the fraud, the impact on clinical practice, and changes in regulatory mechanisms of scientific companies and governmental agencies’ policies are also presented. Fraud in medical publications is a growing concern that affects perioperative medicine requiring a substantial number of papers to be retracted. The continuous control elicited by readers, by local institutional review boards, scientific journal reviewers, scientific societies and government agencies can play an important role in preserving the ‘pact of trust’ between authors, professionals and ultimately the relationship between doctors and patients. (shrink)

Fraud in medical publications is an increasing concern. In particular, disciplines related to perioperative medicine—including anaesthesia and critical care—currently hold the highest rankings in terms of retracted papers for research misconduct. The dominance of this dubious achievement is attributable to a limited number of researchers who have repeatedly committed scientific fraud. In the last three decades, six researchers have authored 421 of the 475 papers retracted in perioperative medicine. This narrative review reports on six cases of fabricated publication in perioperative (...) medicine that resulted in the paper’s retraction. The process that led to the unveiling of the fraud, the impact on clinical practice, and changes in regulatory mechanisms of scientific companies and governmental agencies’ policies are also presented. Fraud in medical publications is a growing concern that affects perioperative medicine requiring a substantial number of papers to be retracted. The continuous control elicited by readers, by local institutional review boards, scientific journal reviewers, scientific societies and government agencies can play an important role in preserving the ‘pact of trust’ between authors, professionals and ultimately the relationship between doctors and patients. (shrink)

This study investigates the impact of fraud/lawsuit revelation on U.S. top executive turnover and compensation. It also examines potential explanatory variables affecting the executive turnover and compensation among U.S. fraud/lawsuit firms. Four important findings are documented. First, there was significantly higher executive turnover among U.S. firms with fraud/lawsuit revelation in the Wall Street Journal than matched firms without such revelation. Second, although on average, U.S. top executives received an increase in cash compensation after fraud/lawsuit revelation, this increase is smaller than (...) that of matched non-fraud/lawsuit firms. Third, fraud/lawsuit firms were more likely to change top executive when chief executive officer (CEO) was not the board chairman and CEO had been on the board for a short time. Fourth, fraud/lawsuit firms were more likely to reduce their executive cash compensation when profitability was low, firms were involved in fraud, the compensation committee size was small, and the board met more often. These findings indicate that although, in general, U.S. fraud/lawsuits firms did not reduce their executive cash compensation, those involved in fraud were more likely to reduce their executive cash compensation than to change their top executives. The finding, that ethical standards is not a significant factor for U.S. executive turnover nor compensation reduction, suggests that ethics appears to play no part in the board’s decisions, and that U.S. firms may have ethical standards in writing but they do not implement nor enforce the standards. (shrink)

Most large frauds develop only gradually and incidentally. When things fall apart it is politic to call it anything but fraud. The author is a member of the Department of Sociology, University of Liverpool, POB 147, Liverpool L69 3BX.

Forensic studies have identified fraud as a major factor that hampers Africa’s economic development. This paper first establishes a link between fraud and the ideal of the African Renaissance. It then gives an overview of the extent of fraud in Africa by discussing the findings of a recent forensic survey on fraud in Africa. Against this backdrop it is then argued that what is needed to turn the tide of fraud in Africa is a transvaluation of loyalties to include and (...) cover interests of the modern nation‐state rather than just those of the clan, tribe and race. The paper finally calls for African nations to rise up to new challenges in governance by upholding ethical values and by their determination to detect and prevent all forms of fraud as the only viable way towards the realisation of the ideal of an African Renaissance. (shrink)

This article shows under which circumstances fraudulent accreditation can occur in Brazilian military hospitals, calling attention to the tone at the top as a critical aspect of military fraud deterrence – and hence as a critical aspect of this branch of military ethics. The problems allegedly found in Brazilian military health institutions were revealed through in-depth interviews conducted with 29 professionals who reported to work or have worked in a Brazilian military hospital. These fraud allegations were mostly associated with false (...) documentation and procedures designed to give the appearance that legal requirements for accreditation were met and could be traced back to a weak or corrupt “tone at the top” coming from military higher ranks. (shrink)

Una de las cuestiones que más ha interesado a los historiadores modernos y contemporáneos del escepticismo antiguo es aquella que concierne a las diferencias entre las dos corrientes escépticas tradicionales, denominadas académica y pirrónica. Este interés está completamente justificado pues se trata, en realidad, de una cuestión clásica planteada por los antiguos, tal como nos informa Aulo Gelio en las Noches Áticas: “Es una cuestión antigua, considerada por muchos escritores griegos, en cuánto difieren los filósofos pirrónicos de los académicos. Pues (...) ambos son llamados escépticos, suspensivos, aporéticos, ya que ambos nada afirman y juzgan que nada se aprehende”. (shrink)

The rising tide of corporate scandals and audit failures has shocked the public, and the integrity of auditors is being increasingly questioned. It is crucial for auditors and regulators to understand the main causes of audit failure and devise preventive measures accordingly. This study analyzes enforcement actions issued by the China Securities Regulatory Commission against auditors in respect of fraudulent financial reporting committed by listed companies in China. We find that auditors are more likely to be sanctioned by the regulators (...) for failing to detect and report material misstatement frauds rather than disclosure frauds. Further analysis of the material misstatements indicates that auditors are more likely to be sanctioned for failing to detect and report revenue-related frauds rather than assets-related frauds. In sum, our results suggest that regulators believe auditors have the responsibility to detect and report frauds that are egregious, transaction-based, and related to accounting earnings. The results contribute to our knowledge of auditors’ responsibilities for detecting frauds as perceived by regulators. (shrink)