Table of contents
Civil Enforcement as a Regulatory Device — An Analysis of Administrative and Civil Enforcement under the Financial Services Act 1986
Caroline CurrieIt has been commented that the topic of enforcement needs little introduction ‘since it is readily apparent that the imposition of the [then] new regulatory structure will prove…
Theoretical Perspectives on Regulatory Enforcement
Joanna Gray, Elspeth FennellThis article argues that a more broadly based understanding of the processes of the enforcement of regulation and compliance needs to be developed. It highlights aspects of two…
The Electronic Submission of Returns and the Detection of Tax Evasion
Simon James, Ian Wallschutzky, Paul CollierA perennial problem in fraud detection is the need to identify potential fraudsters. One recent area of interest has been the use of computers to combat fraud and identify…
The Security of Smart Cards: Some Obstacles Still to be Cleared?
James BackhouseSmart cards are being toted as the secure means of payment for the future. But there are still some security and legal issues to resolve. This article evaluates current security…
‘Unauthorised Use’ and Section 1 of the Computer Misuse Act 1990
Stanley LaiThe withdrawal of charges against a reporter of the Independent, following the failed prosecution of a British Telecom employee illustrates the limitations of the carefully…
A Fresh Insight into the Corporate Criminal Mind
Simon P. Robert‐TissotAs the commercial activities undertaken by companies have a deeper impact on our lives, it has been recognised as increasingly important to control corporate activities. Control…
Barings — The Singaporean View
Rinita Sarker‘All you needed was one mutant cell. It was the perfect environment for a cancer to grow rapidly and it grew into a tumour beyond all proportions. Before we knew it, it had killed…
Nick Leeson — The Implications Now He Has Been Sentenced
Sheilagh DaviesAs Nick Leeson begins his six‐and‐a‐half‐year sentence in Singapore the question must be asked — is this really the end of the road or is there greater fallout to come? The two…
Periodic Bank Statements in US Cheque Fraud Litigation: The Dangers of Keeping up to Date on One's Account
Michael S. KimThe risk of cheque fraud is serious for companies that maintain bank accounts with a high volume of chequing activity. Sophisticated criminals could create convincing replicas of…
The Asset Tracer's Armoury
Karen HoustonFrom the media it is easy to believe that the law does not provide a realistic remedy against fraudsters and that even if they are caught, the assets which they have whisked away…
Barings — A Culture of Greed?
David WhitbyThe collapse of Barings Brothers has been blamed on the unsupervised activities of a single ‘rogue trader’ in Singapore. This may have been the cause but it is definitely not the…
In the Privy Council: Grant Adams v The Queen
Iain DanielsThe defendant was a Director and Deputy Chairman of Equiticorp Holdings Ltd, a company based in New Zealand. As part of the company's ‘investment team’, he was asked by the…
Civil Remedies in Law Enforcement: The Planning Experience
Richard HarwoodEnforcement of regulatory controls has traditionally been left to the criminal law. In the last 15 years there has been an increasing interest in using civil remedies for this…
Switzerland: Measures under Swiss Law to Combat Money Laundering
Riccardo SansonettiOver the last few years, Swiss legislative policy designed to combat the use of the financial system for money laundering has been progressively tightened. At a time when Swiss…
Australia: The Privilege Against Self‐incrimination in Australian Civil Proceedings — The Decision in Reid v Howard
John CottonCourts around the world have, in recent years, spent much time and effort in trying to solve the problem of the privilege against self‐incrimination in civil proceedings. In Reid…
Malaysia: Sentencing White‐Collar Offenders
Mimi Kamariah MajidThe Royal Malaysia Police refer to white collar crime as commercial crime and the Commercial Crime Division of its Criminal Investigation Department (CID) deals with offences such…
USA: A ‘New Era’ of Preying on the Faithful?
G. Philip RutledgeIn May 1995, shock waves hit the world of US institutional charities, wealthy benefactors and educational organisations. The cause of these tremors was the collapse of the…
South Africa: Combating Economic Crime — The World is Watching
Franso van ZylFor post‐election South Africa, much is coming its way, both good and bad.
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider