Recently, financial crimes have increased exponentially in many regions of the world. Considering that these crimes are usually due to accounting fraud, more sensitive and effective approaches to accounting fraud and corruption have started developing. In this context, regulations have been put into practice in many countries for measures to be taken against fraud and corruption.
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Dr. Simon Grima is the Head of the Department of Insurance, Faculty of Economics, Management and Accountancy, at the University of Malta, Malta.Dr. Engin Boztepe is an Assistant Professor of Accounting and Auditing in the Department of Healthcare Management, School of Health Sciences, at Ardahan University, Turkey. Professor Peter J. Baldacchino is the Head of the Department of Accountancy, Faculty of Economics, Management and Accountancy, at the University of Malta, Malta.
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