Demographical analysis of management fraud and an application

Management fraud is considered very important due to its effects on countries. Management frauds which has been experienced in the firms like Enron, Worldcom, Tyco, Adelphia, Parmalat, Global Crossing, AOL Time Warner, Vivendi have reached such dimensions which affects the global market proves its importance. It is aimed in this study to determine risk groups and fraud profile for managers who commit fraud, managers analyzed according to demographical criteria to identify the starting point of fraud detection process and reliability of fraud detection results.