Table of contents
International controls of corruption: recent responses from the USA and the UK
Peter Johnstone, George BrownDescribes how the USA and UK have established many and varied tough new provisions in the fight against crime, and corruption in particular. Traces the long history of corruption…
Exotic embezzling: investigating off‐book fraud schemes
Thomas Buckhoff, James CliftonDefines on‐book and off‐book fraud: the former occurs when theft takes place after the recording of money on the victim company’s books, the latter when it occurs after recording…
The underground economy in Poland and its control
Janusz BojarskiAnalyses the underground economy in Poland as containing both hidden and illegal production: the former refers to illegal drugs, for example, and is not measured by the Polish…
Whistleblowing and the American experience: has anything changed?
Henry H. RossbacherDiscusses briefly recent developments in US attitudes towards corporate fraud and the role of lawyers in exposing these scandals. Recounts how the years 1997‐2000 saw US companies…
Education as a new approach to fighting financial crime in the USA
Bonita K. PetersonDescribes recent attempts to help auditors fight financial crime in the USA, focusing on the new Statement on Auditing Standard (SAS). Indicates however auditors may lack…
Preventing corporate scandals
Mohammed B. HemrajDefines fraud as deliberate deception to obtain illicit material gain, and includes embezzlement and asset misappropriation in the definition. Assesses what constitutes auditors’…
The “Ne bis in idem” rule in Iranian criminal law
Mansour RahmdelExplains the “Ne bis in idem” rule, which is that the criminal must not be punished twice for the same crime, and it requires recognition of the international effectiveness of…
Money laundering in Canada: a quantitative analysis of Royal Canadian Mounted Police cases
Stephen SchneiderAnalyses how money made from entrepreneurial crime is disbursed through Canada’s legitimate economy; this is one of the first quantitative studies of money laundering using a…
Transparency and accountability reconsidered
Denis OsborneExplores the concepts of transparency and accountability and assesses how they can be increased, relating this to the control of corruption and to effective democracy, and…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider