Table of contents
Deviant Legitimacy — A Theory of Financial Crime
Rowan Bosworth‐DaviesIn this article, the author begins by restating the theory of criminogenesis which he first examined in an earlier article that dealt with the activities of the futures and…
Political Intelligence Agencies Acting Against Organised Internatioinal Economic Crime: Potentials, Problems, Forecasts: Report from the Working Session at the 13th Annual Symposium on International Economic Crime
Richard H. Blum, Michael RicksAs part of the work of the Symposium a workshop was convened to consider the potential role of, and issues arising from, the expansion of previously political intelligence…
Fraud and Bills of Lading
John BassindaleBecause of their nature, bills of lading present numerous opportunities for fraudsters to manipulate the commodity trades. These opportunities arise because of the unique range of…
Testing Times for Lloyd's Auditors: Expert Accountants Step in
George SimIn recent years, claims resulting from asbestosis and pollution have resulted in enormous losses by many Lloyd's syndicates. Actions by groups of Lloyd's Names alleging negligence…
Wrongful Trading: An Impotent Remedy?
Richard SchulteImproved creditor and community protection seemed attainable goals when Professor Daniel Prentice described s. 214 of the Insolvency Act (‘s. 214’) as ‘one of the most important…
Self‐incrimination: Recent Developments
John BreslinThe privilege against self‐incrimination was invented by judges in 1645 to curb the excesses of their colleagues in the Court of Star Chamber. Since then, it has become embedded…
Prosecution by Government Agencies
Richard HarwoodThe Scott Report provides guidance on the role of Government agencies in bringing prosecutions. The inquiry was triggered by the collapse of the prosecution of three directors of…
The Misguided Quest: The Clear Case against UNIDROIT
James F. FitzpatrickThe purpose of this article is to give a perspective on the latest attempt, via a multinational agreement, to limit and control the international trade in cultural artifacts. The…
Dishonesty plus Breach of Fiduciary Duties can Add up to Fraud
Joanna GrayThe Privy Council has added an interesting twist to the developing jurisprudence of commercial fraud in Grant Adams v The Queen, a recent appeal from the Court of Appeal of New…
Serious Fraud Office: Conceptual Basis and Rights Considerations under Section 2 of the Criminal Justice Act 1987
Sandeep SavlaSection 2 of the Criminal Justice Act 1987 abrogates the right to silence since a suspect is required to answer questions in pre‐trial investigations by the SFO, although the…
Japan: Criminal Procedure on Computer‐Related Crime
Kiyoshi YasutomiBy March 1989 approximately 400,000 general‐purpose computers were in use: these could be found in various fields including financial systems, traffic control, medicine…
Greece: Coping with EU Fraud
Nestor CourakisThe most frequently found kinds of EU fraud in Greece, in common with other European countries, are the following three.
France: Insider Trading: The Court of Cassation's Judgment on what Qualifies as ‘Privileged Information’
David PeacockThe provisions of s. 10–1 of the ordinance of 28th September, 1967, likewise those of EC directive 89/592 of 13th November, 1989, forbid persons who, in virtue of their profession…
France: Criminal Liability for Fraudulent Bankruptcy
David PeacockBanqueroute, or fraudulent bankruptcy, is the most serious criminal offence that may arise out of insolvency proceedings, known as redressement judiciaire: this single procedure…
Sweden: Million Pound Damages for Wrong Tax Advice
Conrad ObergA recent civil court ruling heralds a new perception of tax cases by the Swedish courts. The focus is shifted from the company owner to the tax adviser. This opens ways to improve…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider