1. Corporate fraud and misconduct

Identifying corporate financial misconduct

Fairness cannot be achieved whilst some decision-makers continue to be able, through opportunity, motive or justification, to misappropriate private information and/or financial benefits and/or manipulate the taxation system. The use of technology can add additional levels of control, it can also create new opportunities for misreporting, financial misconduct and tax avoidance.


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  • Sadiq, Kerrie (2018) Tax and whistle-blower protection: Part of a commitment to tackling tax misconduct in Australia Intertax, 46 (5), pp.429-433.
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