Table of contents
The Work of the Serious Fraud Office in Assisting Overseas Serious Fraud Investigations
George StapleAlmost without exception, the investigation of serious fraud cases involves the making of enquiries, and the obtaining of admissible evidence, overseas.
Implementation of the Insider Dealing Directive in the United Kingdom and Germany
Iliana DuderstadtThis article examines the implementation of the Insider Dealing Directive, the aim of which is European harmonisation in the UK and in Germany, two European countries with…
Corruption Legislation and Socio‐Economic Change in the People's Republic of China
Michael Levi, Fangmin RuanChina has a bad reputation — justified or not — for corruption: in a recent Transparency International survey, it was listed by US and European businesspeople as one of the three…
Confiscation
Alan LambertThis comparison has been prepared in an effort to assist practitioners when confronted with the main confiscation provisions of legislation as it applies to crime and also to drug…
Cyberpayments: Internet and Electronic Money Laundering: Countdown to the Year 2000
Kern Alexander, Robert MunroAdvancing technology has improved the ability of financial institutions and their users to conduct cybercommerce. Improved technology, however, has also provided an opportunity…
Tax Evasion — A Crime in Itself: The Relationship with Money Laundering
Martyn BridgesThis article considers briefly the general background to tax evasion, why it is a crime and the relationship between tax evasion and money laundering.
Corruption: The EC Fraud Dimension
Simone WhiteAs part of a plan to combat fraud affecting the EC budget, efforts are now being made at EU level to fight corruption, which is particularly rife in public procurement. As a…
Criminal Misconduct in a Public Office
Richard HarwoodPublic officials are subject to a wider range of duties than private employees. In both cases, certain acts, such as stealing from their employer, will be criminal. But much…
Corporate Criminal Liability: Sanctions and Remedial Action
Michael JeffersonThis article advances the proposition that there is occurring a sea‐change in the sanctions imposed by courts when companies breach the criminal law. It focuses on the publication…
ESI and The Stock Exchange
Lisa LinklaterThe Stock Exchange is not renowned for its love of technology, and its strong‐armed reaction to the product offered to investors by Electronic Share Information Limited (ESI), a…
Whistleblowers — A Legitimate Role in Corporate Life?
Gary Bastin, Peter TownsendThe repercussions for the exposed whistleblowing employee are not always as drastic as those for Stanley Adams or Karen Silkwood. Adams, an ex‐senior executive at Hoffman‐La Roche…
The Sumitomo Scandal: Another Embarrassment for UK Regulatory Authorities?
Inga NasiThe world financial market is facing another blow. Sumitomo, one of Japan's most conservatively managed companies and the world's largest copper trader, admitted it had lost an…
Middle East: The Crime of Drawing Worthless Cheques
A.A. Al‐MelhemThe process of drawing cheques instead of cash is spreading, as a consequence of the expansion of banking operations, multiplicity of civil and commercial transactions and the…
France: The Regulation of Market Manipulation
Pascal A. RayerIt may strike those familiar with French law as astonishing that in 12 years of existence, the new anti‐manipulative provisions have given rise to so few decisions. Several…
Norway: Penetrating the Secrecy of Financial Institutions — A Norwegian Perspective
Tarjei ThorkildsenOfficers and officials of financial institutions arc, as a basic rule, obliged to keep secret information obtained by virtue of their position. The same applies to valuers…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider