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Curbing Occupational And Financial Reporting Fraud: An Alternative Paradigm, Chukwumah Lawyer Obara Dr
Curbing Occupational And Financial Reporting Fraud: An Alternative Paradigm, Chukwumah Lawyer Obara Dr
Lawyer Obara
The increasing rate and character of occupational fraud and in particular fraudulent financial reporting has continued to attract global attention. This virus appears to be evolving a more complex character and increasingly becoming immune to the global efforts at containing it. Various efforts have been evolved towards addressing this global challenge, especially the celebrated Sarbanes-Oxley Act which came into effect in 2002 in the USA and the extreme legal measures of life imprisonment and the death penalty in some legal jurisdictions around the world for fraudulent activities. All these measures have recorded various degrees of success, but none had been …
A Comparison Of Anti-Manipulation Rules In U.S. And Eu Electricity And Natural Gas Markets: A Proposal For A Common Standard, Shaun D. Ledgerwood, Dan Harris
A Comparison Of Anti-Manipulation Rules In U.S. And Eu Electricity And Natural Gas Markets: A Proposal For A Common Standard, Shaun D. Ledgerwood, Dan Harris
Shaun D. Ledgerwood
In this paper, we describe the development and current status of anti-manipulation rules as they apply to wholesale electricity and natural gas markets in the United States and the European Union, including the institutions that are responsible for overseeing these rules. We then compare and contrast these jurisdictions to discuss similarities, differences, and potential gaps in coverage within and across their internal markets. We note that while the behavior prohibited by the U.S. and EU statutes is remarkably similar, there is in fact no common standard for defining market manipulation. The absence of a common EU/U.S. framework for examining manipulative …
Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria, Joseph Femi Adebisi Phd
Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
The paper examines the challenges in the regulation of value added tax (vat) in Nigeria. It hypothesizes on the Tax Laws and Fraudulent practices, VAT fraud and Effect on the Government revenue, Whistleblowers and effects on fraud detection, prevention and eradication. Based on primary data from questionnaire and personal interviews, the chi-square analysis was employed. Is was fund that tax laws relating to VAT facilitate frauds, frauds on VAT have negative effects on the government revenue, and that the Introduction of Whistleblowers has effects on fraud detection, prevention and eradication. There should be more enlightenment campaign on the right on …