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This paper aims to analyze drug counterfeiting, explains its risk factors and operating and legal environments reviews recent legal cases and develops a multi-stakeholder prevention strategy that includes forensic accounting methods. This is a theoretical study based on legal case studies and the best forensic accounting strategies. Pharmaceutical drug counterfeiting is a fast-growing fraud that so far has attracted little attention from forensic accountants. Pharmaceutical counterfeiting also leads to the loss of lives when criminals use lethal chemicals in the manufacturing of fake medicines Liang, a; Brown, Because the detection of drug counterfeiting is extremely difficult after fake medicines have been ingested by patients, the strategy developed in this paper is based on early discovery by using reliable tracking technologies and inventory management controls in the supply chain, conducting effective regulatory and legitimate customs inspections, and increasing consumer awareness of basic forensic accounting tools. This paper extends previous research by integrating various factors into a single multi-stakeholder prevention framework. The paper presents a synthesized, comprehensive view of the drug fraud epidemic and analyzes concrete steps that can be taken to protect the pharmaceutical supply chain to reduce the loss of lives and monetary injuries. No previous research has analyzed this issue from a multi-stakeholder point of view and used forensic accounting tools to complement a prevention strategy. The drug counterfeiting prevention strategy developed in this paper addresses the supply side, the regulatory enforcement side and the demand side. Peltier-Rivest, D. Please share your general feedback. Contact Customer Support. To read this content please select one of the options below:. Access and purchase options Purchase options. Rent this content from DeepDyve. Rent from DeepDyve. Other access. You may be able to access this content by logging in via your Emerald profile. If you think you should have access to this content, click to contact our support team. Contact us. Please note you do not have access to teaching notes. You may be able to access teaching notes by logging in via your Emerald profile. Abstract Purpose This paper aims to analyze drug counterfeiting, explains its risk factors and operating and legal environments reviews recent legal cases and develops a multi-stakeholder prevention strategy that includes forensic accounting methods. Findings Pharmaceutical drug counterfeiting is a fast-growing fraud that so far has attracted little attention from forensic accountants. Practical implications The paper presents a synthesized, comprehensive view of the drug fraud epidemic and analyzes concrete steps that can be taken to protect the pharmaceutical supply chain to reduce the loss of lives and monetary injuries. Related articles. All feedback is valuable Please share your general feedback. Report an issue or find answers to frequently asked questions Contact Customer Support.
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Detecting counterfeit pharmaceutical drugs: A multi-stakeholder forensic accounting strategy
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