Fraud & money laundering: Threats and vulnerabilities from non-cash sources

The study shows fraud and money laundering activities that originate in non-cash transactions, in a context of corruption. Evidence is provided as to why such behaviors persist despite regulation and anti-corruption barriers, explaining the role of accounting and the structure of networks used to fa...

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Autores principales: Cohen, Natalia, Maharaj, Gajindra
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2021
Materias:
Fraude
Lavado de dinero
Fraude impositivo
Fraude hipotecario
Robo de identidad
Intermediación financiera
Fraud
Money laundering
Tax fraud
Mortgage fraud
Identity theft
Financial intermediation
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/2038
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2038_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-2038_oai
record_format dspace
spelling I28-R145-2038_oai2026-02-09 Cohen, Natalia Maharaj, Gajindra 2021-04-28 The study shows fraud and money laundering activities that originate in non-cash transactions, in a context of corruption. Evidence is provided as to why such behaviors persist despite regulation and anti-corruption barriers, explaining the role of accounting and the structure of networks used to facilitate fraud in areas of healthcare, tax, mortgage, and identity theft in USA. In search of external validity, we analyze an event that occurred in 2014 in Argentina, that ended in the first conviction for the criminal figure of unauthorized financial intermediation. El estudio muestra actividades de fraude y lavado de dinero que proviene de transacciones no originadas en efectivo, en un contexto de corrupción. Se proporciona evidencia de por qué tales comportamientos persisten a pesar de la regulación y las barreras anticorrupción, explicando el papel de la contabilidad y la estructura de las redes utilizadas para facilitar fraudes en áreas del sistema de salud, impositivo, hipotecario y robo de identidad en EE. UU. En busca de validez externa, se analiza un hecho ocurrido en 2014 en Argentina, que finalizó en la primera condena por la figura penal de intermediación financiera no autorizada. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2038 10.56503/Contabilidad_y_Auditoria/Nro.53(27)/2038 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2038/2766 https://ojs.economicas.uba.ar/Contyaudit/article/view/2038/3039 Contabilidad y Auditoría; Núm. 53 (27): CONTABILIDAD Y AUDITORIA Enero - Junio 2021; 45-79 1852-446X 1515-2340 Fraude Lavado de dinero Fraude impositivo Fraude hipotecario Robo de identidad Intermediación financiera Fraud Money laundering Tax fraud Mortgage fraud Identity theft Financial intermediation Fraud & money laundering: Threats and vulnerabilities from non-cash sources Fraude y lavado de dinero: Amenazas y vulnerabilidades de fuentes distintas al efectivo info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2038_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Fraude
Lavado de dinero
Fraude impositivo
Fraude hipotecario
Robo de identidad
Intermediación financiera
Fraud
Money laundering
Tax fraud
Mortgage fraud
Identity theft
Financial intermediation
spellingShingle Fraude
Lavado de dinero
Fraude impositivo
Fraude hipotecario
Robo de identidad
Intermediación financiera
Fraud
Money laundering
Tax fraud
Mortgage fraud
Identity theft
Financial intermediation
Cohen, Natalia
Maharaj, Gajindra
Fraud & money laundering: Threats and vulnerabilities from non-cash sources
topic_facet Fraude
Lavado de dinero
Fraude impositivo
Fraude hipotecario
Robo de identidad
Intermediación financiera
Fraud
Money laundering
Tax fraud
Mortgage fraud
Identity theft
Financial intermediation
description The study shows fraud and money laundering activities that originate in non-cash transactions, in a context of corruption. Evidence is provided as to why such behaviors persist despite regulation and anti-corruption barriers, explaining the role of accounting and the structure of networks used to facilitate fraud in areas of healthcare, tax, mortgage, and identity theft in USA. In search of external validity, we analyze an event that occurred in 2014 in Argentina, that ended in the first conviction for the criminal figure of unauthorized financial intermediation.
format Artículo
publishedVersion
Articles
Artículos de Investigación
author Cohen, Natalia
Maharaj, Gajindra
author_facet Cohen, Natalia
Maharaj, Gajindra
author_sort Cohen, Natalia
title Fraud & money laundering: Threats and vulnerabilities from non-cash sources
title_short Fraud & money laundering: Threats and vulnerabilities from non-cash sources
title_full Fraud & money laundering: Threats and vulnerabilities from non-cash sources
title_fullStr Fraud & money laundering: Threats and vulnerabilities from non-cash sources
title_full_unstemmed Fraud & money laundering: Threats and vulnerabilities from non-cash sources
title_sort fraud & money laundering: threats and vulnerabilities from non-cash sources
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2021
url https://ojs.economicas.uba.ar/Contyaudit/article/view/2038
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2038_oai
work_keys_str_mv AT cohennatalia fraudmoneylaunderingthreatsandvulnerabilitiesfromnoncashsources
AT maharajgajindra fraudmoneylaunderingthreatsandvulnerabilitiesfromnoncashsources
AT cohennatalia fraudeylavadodedineroamenazasyvulnerabilidadesdefuentesdistintasalefectivo
AT maharajgajindra fraudeylavadodedineroamenazasyvulnerabilidadesdefuentesdistintasalefectivo
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