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Curated

21st Century Corporate Financial Fraud, United States, 2005-2010 (ICPSR 37328)

Released/updated on: 2021-06-29

Geographic coverage: United States

Time period: 1997-01-01--2010-01-01

The Corporate Financial Fraud project is a study of company and top-executive characteristics of firms that ultimately violated Securities and Exchange Commission (SEC) financial accounting and securities fraud provisions compared to a sample of public companies that did not. The fraud firm sample was identified through systematic review of SEC accounting enforcement releases from 2005-2010, which included administrative and civil actions, and referrals for criminal prosecution that were identified through mentions in enforcement release, indictments, and news searches. The non-fraud firms were randomly selected from among nearly 10,000 US public companies censused and active during at least one year between 2005-2010 in Standard and Poor's Compustat data. The Company and Top-Executive (CEO) databases combine information from numerous publicly available sources, many in raw form that were hand-coded (e.g., for fraud firms: Accounting and Auditing Enforcement Releases (AAER) enforcement releases, investigation summaries, SEC-filed complaints, litigation proceedings and case outcomes). Financial and structural information on companies for the year leading up to the financial fraud (or around year 2000 for non-fraud firms) was collected from Compustat financial statement data on Form 10-Ks, and supplemented by hand-collected data from original company 10-Ks, proxy statements, or other financial reports accessed via Electronic Data Gathering, Analysis, and Retrieval (EDGAR), SEC's data-gathering search tool. For CEOs, data on personal background characteristics were collected from Execucomp and BoardEx databases, supplemented by hand-collection from proxy-statement biographies.

Curated

Simple Crosstabs

National Crime Victimization Survey: Supplemental Fraud Survey, [United States], 2017 (ICPSR 37825)

Released/updated on: 2021-04-15

Geographic coverage: United States

The Supplemental Fraud Survey (SFS) obtained additional information about fraud-related victimizations so that policymakers; academic researchers; practitioners at the federal, state, and local levels; and special interest groups who are concerned with these crimes can make informed decisions concerning policies and programs. The SFS asked questions related to victims' experiences with fraud. These responses are linked to the National Crime Victimization Survey (NCVS) survey instrument responses for a more complete understanding of the individual victim's circumstances.

The 2017 Supplemental Fraud Survey (SFS) was the first implementation of this supplement to the annual NCVS to obtain specific information about fraud-related victimization and disorder on a national level. Since the SFS is a supplement to the NCVS, it is conducted under the authority of Title 34, United States Code, section 10132. Only Census employees sworn to preserve confidentiality may see the completed questionnaires.