Fraudulent behavior was not unfamiliar to any of Israel’s patriarchs. Despite this, the Bible’s historiography nonetheless gives voice to two contradicting tendencies. The first aims to teach that, for every transgression that is committed, God will punish the transgressor; the other, in tension with the first, tries to lessen a figure’s guilt by finding extenuating circumstances. This paper focuses on Israel’s patriarchs, Abraham, Isaac, and Jacob, who serve as national archetypes. From among the patriarchs’ sins, we will examine only the most prominent, acts of lies, deception, and fraudulence, and we will consider whether the deceivers were commensurately punished and whether any effort was made to justify them.

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We examine the circumstances under which young people engage in fabricated self-representations and explore the individual and societal factors that compel and sanction these fabrications. There are circumstances under which self-fabrications may have beneficial effects and are, thus, authorized representations of the self. In contrast, a false, or unauthorized, self-representation is one that results in harm to the self, to others, and/or society. We discuss an educational curriculum designed to encourage students to reflect on their roles and responsibilities in the broader society as they pursue their personal goals.

Ever since the great Florida meltdown in the presidential election of 2000, Americans have had reason to suspect they may not, after all, live in the greatest democracy on the planet. We have seen breakdowns at every level of the system, from voter registration to voting machine software to provisional balloting to dubious purges of supposedly ineligible voters. Despite the lip service paid to the genius of the American system, the reality is that elections in this country have rarely been about transparency and fair play; they are not about who deserves to win so much as how much each side is prepared to do to push and scrape its way over the finish line. The United States has a history of electoral malfeasance and fraud unrivalled in the rest of the western world -- a result of the unique circumstances of its democratic deve;lopment. Its claims to democratic greatness are themselves fraudulent, and now subject to closer scrutiny than ever before.

Even as today’s spectacular advances in science enhance the quality of life, so also are new opportunities created for those who would deliberately mislead a scientifically ill-informed public. The scientific community, made up of those who participate in professional science organizations and publish their methods and findings in the open scientific literature, have a responsibility to keep the public informed of scams carried out in the name of science. Fraud within the scientific community should be quickly exposed by the culture of openness. Secrecy in the name of national security offers a refuge for fraudulent science.

This paper examines the structural features of the U.S. Health Care System that make it particularly vulnerable to fraud, and which help to account for the types of fraud that arise and the difficulties authorities confront in controlling them. These structural features include the predominance of fee-for-service structures, private sector involvement in health care delivery and health insurance, highly automated cl aims processing systems, and a processing culture and audit mentality that emphasize process accuracy over verification. The paper also discusses the underlying pathology of fraud as a white-collar crime problem, and explains how the more general challenges of controlling fraud (in any industry) are exacerbated by particular features of the health system. The central and unsolved problem of False Claims is examined in some detail. A series of recent governmental responses to medically impossible claims of various types (claims involving, for example, dead patients, dead doctors, or previously deported patients) is shown to align more closely with a claims-process-improvement mindset than with a crime-control approach. A more mature (and less trusting) crime-control orientation is a pre-requisite for any serious progress in reducing the levels of fraud in the U.S. health system.

Insurance claims fraud receives increasing attention in the insurance industry, in academic studies and in public policy spheres. Claims fraud is variously viewed as an economic-contractual problem, a moral-psychological problem, a moral-sociological problem or a criminal problem. This article discusses these theoretical perspectives on insurance claims fraud and reviews the empirical evidence on its nature and prevalence. Most research concludes that opportunistic soft fraud is more prevalent than planned criminal fraud, and that consumer ethics, attitudes and psychology are important aspects of the insurance fraud problem. On the contrary, much of the policy focus on reducing fraud has been directed toward detecting and criminalizing fraud. In light of existing research, care must be taken in applying these approaches to address soft fraud. Greater focus on the social and psychological dimensions of insurance claims fraud may increase the success of soft fraud prevention and decrease the likelihood that the focus on fraud will impair insurance relationships. Improving such prevention efforts requires a better understanding of the various dimensions of fraud, the determinants of fraud behaviors and the relationship between fraud behavior and the institutional setting.

Fraud, speculative bubbles and collapse, plus the resulting bankruptcies and hard times are a continuing part of the corporate environment. The 21st century is no exception, and its first decade has seen more than its share of abuse. This is somewhat surprising, given the level of regulation and oversight required. The focus here is primarily on Enron as a microcosm of all that can go wrong in a sophisticated, high-tech environment. Enron represents the long-term use of greed based primarily on executive compensation incentives; poor corporate governance; executives willing to break the law or overlook others who did; the use of political lobbying; plus accommodating auditors, attorneys, analysts and regulators. Other fraud and abuse cases considered include WorldCom, Tyco, and Adelphi. In addition, the widespread corruption associated with the stock options scandals and the current housing collapse/banking crisis are reviewed, suggesting that the massive regulatory effort of Sarbanes-Oxley and other reforms have not solved the underlying problems.

This paper explores recent tendencies in the area of tax fraud. The paper stresses the importance of social norms and institutions and highlights the relevance of extending the standard theories of tax fraud which is based on a narrow deterrence concept. The paper also refers to underexplored topics that require further investigation such as the relevance of rewards, social interactions, and tax complexity stressing also the importance of moving more strongly into business tax fraud, exploring also the interactions within a firm. In addition, further work is also needed at the empirical level to better understand the causes and consequences of tax fraud. The review also shows the usefulness of applying a multi-faceted and interdisciplinary approach.