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De la fraude en gestion à la gestion de la fraude. Une revue de la littérature

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  • Julien Le Maux
  • Nadia Smaili
  • Walid Ben Amar

Abstract

This paper surveys state of the art literature on corporate fraud with an emphasis on the theoretical and empirical contributions developed in recent academic research. It highlights the evolution of fraud theories and describes corporate fraud determinants, detection and prevention tools.

Suggested Citation

  • Julien Le Maux & Nadia Smaili & Walid Ben Amar, 2013. "De la fraude en gestion à la gestion de la fraude. Une revue de la littérature," Revue française de gestion, Lavoisier, vol. 0(2), pages 73-85.
    • Handle: RePEc:cai:rfglav:rfg_231_0073
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    Cited by:

    1. Khalil Feghali & Reine Najem & Beverly Dawn Metcalfe, 2022. "Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 575-603, December.

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