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Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting quality needs to be improved in order to build and maintain trust in financial markets. To increase the quality of financial reports, fraudulent financial reporting risks should be defined. At this point, regulators, practitioners, and researchers are in constant search.

There are improved approaches to the detection of financial reporting frauds in the literature. Many studies have been conducted on the “Fraud Triangle Theory” and the “Fraud Diamond Theory” approaches. The Fraud Triangle Theory argues that while fraudulent action is taking place in defining the elements of press, rationalization, and opportunity, the Fraud Diamond Theory approach argues that in order to achieve these three elements, the capability to carry out a fraud in individuals must be improved.

In this study, it is aimed to investigate the effect of Fraud Diamond elements on fraudulent financial reports. For the scope of the research, data of 26 companies from Manufacturing Industry enterprises operating in BORSA ISTANBUL between 2013 and 2017 were used. Financial reports of the companies are divided into two groups: (1) Fraudulent Financial Reports and (2) Non-Fraud Financial Reports. The hypotheses developed within the scope of the research were tested using the Logistic Regression analysis in IBM SPSS Statistic 20 program.

As a result of the study, it has been determined that there is a negative correlation between borrowing level, asset profitability, independent audit firm, auditor exchanges and institutionalization level, and fraudulent financial reports. It was understood that the change in assets and the size of the audit committee did not have any effect on the fraudulent financial reports.

On December 24, 1989, an armed insurrection began in Liberia. Charles Taylor, a former government official, led a rebel force, the National Patriotic Front of Liberia (NPFL), into the north-eastern Nimba County. A breakaway faction, the Independent National Patriotic Front (INPFL), led by Prince Yormie Johnson gained control of central Monrovia – the capital – and killed the President Samuel Doe. The Economic Community of West African States (ECOWAS) intervened in August 1990, sending monitoring troops (the ECOWAS Military Observer Group, ECOMOG), and convened a national conference which elected an Interim Government of National Unity. In October 1990, ECOMOG established a neutral zone in Monrovia where Dr. Amos Sawyer was installed as Interim President in November. Various different factions and opposition groups were formed and clashes between the rebel groups and the Liberian army continued.

In Poetic Justice, Martha Nussbaum (1996) offers one version of an argument frequently repeated in the history of law-and-literature scholarship; to wit, that the literary imagination performs a salutary function with regard to many domains of modern public life. While law and economics are governed by logics of bureaucratic rationality and utilitarian calculus, literature, in particular the novel, presents a counterdiscourse, inviting us to empathize with others, expanding our moral sense, emphasizing the importance of affect and imagination in the making of a just, humane, and democratic society. Nussbaum's broad goal is a commendable one; concerned that “cruder forms of economic utilitarianism and cost-benefit analysis that are…used in many areas of public policy-making and are frequently recommended as normative for others” are, in effect, dehumanizing, she argues for the importance to public life of “the sort of feeling and imagining called into being” by the experience of reading literary texts (1996, p. 3). This sort of feeling and imagining, Nussbaum explains, fosters sympathetic understanding of others who may be quite different from us and a deepened awareness of human suffering.

This chapter reviews the literature to contextualize the intervention in the post–cold war era characterized by the momentum of globalization dominated by informal actors beside the legal authority of the state. It indicates how these actors deviate the primary purpose of the humanitarian intervention and create an ungovernable environment of the state particularly when interventions are operated in countries endowed with natural resources. The case of the Democratic Republic of the Congo (DRC) serves as a model to ascertain such phenomenon in which actors such as states involved in intervention come in collusion with shadow elites, lobbyists and multinational companies to establish clandestine networks of illegal exploitation and smuggling of natural resources. The chapter winds up by suggesting the redefinition of policies of interventions to keep humanitarian intervention in its primary mission while holding actors involved in illegal and smuggling of natural resources accountable.

This research examines higher education developments within transitory democratic spaces, using Tunisia as a case study. A document analysis of higher education policies in Tunisia shows a shift from an internal process of Tunisification to a focus on prescriptive global educational agendas. In examining higher education reforms during the past three decades in Tunisia, we attempt to understand the role of higher education in aiding and abiding the “Arab democracy deficit” through policies imposed upon the system through strict state intervention. We describe how higher education structures came to be, how policies were created, and detail how the issues and challenges stemming from higher education helped spread sentiments for the Tunisian Jasmine Revolution. Finally, we examine a lack of convergence, which enabled students to galvanize to overthrow a government criticized for its corruption and policy failures.