05/01/18 LL4BK - Corporate Crime | Reading lists @ LSE LL4BK - Corporate Crime (Michaelmas Term 2017/18) View Online 260 items Preliminary reading (4 items) Preliminary reading is not required but for an understanding of the areas covered in the course students may read; Corporations and criminal responsibility - Celia Wells, 2001 Book | Background Rethinking corporate crime - James J. Gobert, Maurice Punch, 2003 Book | Background Lying, cheating and stealing: a moral theory of white collar crime - Stuart P. Green, 2007, c2006 Book | Background Topic 1: Principles of corporate criminal liability (25 items) Lecture: The case for corporate criminal responsibility; theories of criminal liability; different international approaches; corporate identification / attribution; vicarious liability; corporate culture theory; regulatory offences; consequences of criminal conviction; reputational issues; public procurement; punishment. Key questions: Is there any advantage to be gained from punishing companies in the criminal courts for the wrongdoing of their employees when it is only the shareholders who are made to suffer? With the development of international corporations, is the notion that a company cannot be held liable for the commission of a serious criminal offence without first identifying a culpable act committed by a company director or senior employee completely outdated? Should a corporation be held vicariously liable for the criminal acts of all its directors and employees? Essential Reading (9 items) No Soul to Damn: No Body to Kick: An Unscandalized Inquiry into the Problem of Corporate Punishment - Coffee, John C. Jr., 1980-1981 Article | Essential Enforced Self-Regulation: A New Strategy for Corporate Crime Control - Braithwaite, John, 1981-1982 1/23
Preliminary reading is not required but for an understanding of the areas covered in the
course students may read;
Corporations and criminal responsibility - Celia Wells, 2001Book | Background
Rethinking corporate crime - James J. Gobert, Maurice Punch, 2003Book | Background
Lying, cheating and stealing: a moral theory of white collar crime - Stuart P. Green, 2007,c2006
Book | Background
Topic 1: Principles of corporate criminal liability (25 items)
Lecture:
The case for corporate criminal responsibility; theories of criminal liability; differentinternational approaches; corporate identification / attribution; vicarious liability; corporateculture theory; regulatory offences; consequences of criminal conviction; reputationalissues; public procurement; punishment.
Key questions: Is there any advantage to be gained from punishing companies in thecriminal courts for the wrongdoing of their employees when it is only the shareholders whoare made to suffer? With the development of international corporations, is the notion thata company cannot be held liable for the commission of a serious criminal offence withoutfirst identifying a culpable act committed by a company director or senior employeecompletely outdated? Should a corporation be held vicariously liable for the criminal actsof all its directors and employees?
Essential Reading (9 items)
No Soul to Damn: No Body to Kick: An Unscandalized Inquiry into the Problem of CorporatePunishment - Coffee, John C. Jr., 1980-1981
Article | Essential
Enforced Self-Regulation: A New Strategy for Corporate Crime Control - Braithwaite, John,1981-1982
Criminal Law and the Optimal Use of Nonmonetary Sanctions As a Deterrent - Shavell,Steven, 1985
Article | Essential
Corporate Criminal Liability: What Purpose Does it Serve - Khanna, V. S., 1995-1996Article | Essential
Potentially Perverse Effects of Corporate Criminal Liability, The - Arlen, Jennifer, 1994Article | Essential
Corporate Personality and Criminal Liability. - 1995Article | Essential
The corporation - villain or victim? - Saleem Sheikh, 2008Article | Essential
Corporate Criminal Liability: Model Penal Code Section 2.07 and the Development inWestern Legal Systems - Roland Hefendehl, 2000
Article | Essential
The global financial crisis: the case for a stronger criminal response - Jonathan Fisher,Marine Blottiaux, Stéphane Daniel, Helena Oliveira, David Green, Ola Osoka, AgathiTrakkidi, 2013-05-31
Article | Essential
Further Reading (15 items)
Rethinking corporate crime - James J. Gobert, Maurice Punch, 2003Book | Background | Chapters 2 & 4.
Addressing Crime in Companies: First Findings from a Global Survey of Economic Crime -K.-D. Bussmann, M. M. Werle, 2006-09-12
Article | Background
Does Doj's Privilege Waiver Policy Threaten the Rationales Underlying the Attorney-ClientPrivilege and Work Product Doctrine - A Preliminary No - O'Sullivan, Julie R., 2008
Article | Background
Corporate governance as a failsafe mechanism against corporate crime - Virginia G.Maurer, 2007
Article | Background
The price of corporate crime: the risks to business - John Sliter, 2007Article | Background
Discussion -International trends towards establishing some form of punishment for
Corporate Criminal Liability - Ku, Melissa, 2008Article | Background
Coping with corporate criminality - some lessons from Italy - Emilia Mugnai, 2002Article | Background
A French ABC of corporate crime? Abus de bien sociaux and the Elf Affair: Part 1 - PeterBurbidge, 2004
Article | Background
Comparative History and Theory of Corporate Criminal Liability, The - Dubber, Markus D.,2013
Article | Background
The Corporate Manslaughter and Corporate Homicide Act 2007 – Thirteen years in themaking but was it worth the wait? - James Gobert, 2008-05
Article | Background
USAM 9-28.000 Principles of Federal Prosecution of Business OrganizationsWebpage | Background
CRIMINAL LIABILITY IN REGULATORY CONTEXTSDocument | Background
[1971] 2 W.L.R. 1166 - 31 March 1971Article | Background
Topic 2 Deferred prosecution (17 items)
Lecture:
Deferred prosecution agreements; terms and expectations; availability; prosecutorialdiscretion; judicial supervision and the public interest; employee exposure; legalprofessional privilege; the US experience; the case for and against deferred prosecutionagreements.
Key questions: Deferred prosecution agreements are sometimes made in the US in caseswhere a company has been involved in criminal activity. They are shortly to be introducedin the UK. What are the advantages and disadvantages of these agreements? What is thejustification for the criminal law treating companies and individuals differently in caseswhere serious criminal offences have committed? Is it possible for prosecuting authoritiesto tackle serious corporate criminality without the power to make deferred prosecutionagreements?
Seminar case study: corporate criminal liability
Explain the background, nature and detail of events involving the manipulation of LIBOR
by Barclays Bank.Instead of imposing civil penalties, would criminal prosecution offinancial institutions in high profile "rogue trader" cases assist in fostering a bettercorporate culture towards regulatory compliance?
Essential Reading (6 items)
Regulating the New Regulators: Current Trends in Deferred Prosecution Agreements -Spivack, Peter, 2008
Article | Essential
Enforcing Compliance or Privileging Unaccountability? The Efficacy and Dangers ofDeferred Prosecutions in the Corporate Sector - J O'Brien, O Dean, 2012
Document | Essential
What Happens to a Prosecution Deferred? Judicial Oversight of Corporate DeferredProsecution Agreements - Benjamin M. Greenblum, 2005
Article | Essential
The Corporate Monitor: The New Corporate Czar? - Vikramaditya Khanna and Timothy L.Dickinson, 2007
Article | Essential
Does Doj's Privilege Waiver Policy Threaten the Rationales Underlying the Attorney-ClientPrivilege and Work Product Doctrine - A Preliminary No - O'Sullivan, Julie R., 2008
Article | Essential
Fighting Fraud and Financial CrimeDocument | Essential
Dougall, R v [2010] EWCA Crim 1048 (13 May 2010)Document | Background
R v BAE Systems, 21.12.10
Reversed and remanded - June 4, 2005Article | Background
Topic 3 Abuse of corporate entities (12 items)
Lecture:
The purpose of corporate personality; abuse of companies by organised criminals andterrorists; nominee directors and shareholders; vulnerable jurisdictions; nature and scaleof abuse; G7, IMF and OECD initiatives; lifting the corporate veil; identifying the beneficialowner; offshore corporate structures; using corporate entities for legitimate tax and assetprotection planning; issues of corporate power and responsibility;
Key questions: Should the law insist on transparency of corporate ownership? Oughtnominee directors and nominee shareholders to be prohibited? Is the threshold for liftingthe corporate veil too low, too high or about right? Are offshore jurisdictions havens forcriminal monies? Do offshore jurisdictions serve any legitimate purpose?
Seminar case study: deferred prosecution agreementExplain the background, nature anddetail of events culminating in the judicial approval of the deferred prosecution agreementin the HSBC money laundering case (July 2013),United States v. HSBC Bank USA, N.A. andHSBC Holdings PLC, 12 Cr. 763 (E.D.N.Y. July 1, 2013)Would the public interest have beenbetter served by the immediate institution of criminal proceedings against the bank?
Essential Reading (7 items)
A Real Thing: Saloman v. A. Saloman & Co Ltd - R Cooke, 1997Document | Essential
Salomon Redux: The Moralities of Business - Hutchinson, Allan C., 2011-2012Article | Essential
Nominee directors' duty to promote the success of the company: commercial pragmatismand legal orthodoxy - Deirdre Ahern, 2011
Article | Essential
The hidden trillions: Secrecy, corruption, and the offshore interface - John Christensen,2012-4
Article | Essential
Tackling shell companies: Limiting the opportunities to hide proceeds of corruption » U4 -2012
Document | Essential
The abuse of company incorporation to commit fraud, Fraud Advisory Pane - 2012
The Doctrine of Limited Liability and the Piercing of the Corporate Veil in the Light ofFraud: A Critical Multi-Jurisdictional Study - Irshad Hameed, 2012
Article | Background
Ownership AnonymityDocument | Background
Behind the Corporate Veil, Using Corporate Entities for Illicit PurposesDocument | Background
Topic 4 Bribery and corruption (1) (15 items)
Lecture and seminar:
The definition of bribery - GRECO; Council of Europe; the special issues of facilitationpayments, gifts and hospitality - Foreign Corrupt Practices Act 1977, OECD Convention; theUK Bribery Act 2010; case studies
Key questions Should the concept of bribery be centred on the idea of an undueadvantage in breach of one's duties? What benefits are there, if any, in the more elaboratedefinition of bribery in the UK Bribery Act 2010? Should the law distinguish betweenimproper conduct-influencing and improper conduct-rewarding actions? What benefit, ifany, does corporate hospitality achieve? Are there too many cross-cutting anti-corruptioninitiatives, all with slightly different understandings of bribery, and if so, what is necessaryto tackle the problem?
Introduction
The reading for the part of the course on bribery is split into two weeks. In the first week(28th October), we consider the definition of bribery, and the issues that arise out of theway in which it is defined. The main points are: The distinction, if any, between briberyand illegal gratuities. The distinction between public and private sector bribery. Thedistinct offence of bribery of a foreign public official. The 'problem' of corporate hospitalityand 'facilitation' payments.
Problem for discussion
Shinestone, a UK-based mining company, sends a letter to a subsidiary company in Jerseyencouraging the company to 'do everything humanly possible' to increase its diamond
extraction in Mineland, an overseas jurisdiction where corruption is endemic. Shinestonethen merges with a Mineland company, and moves its entire operation to Mineland. Thesubsidiary company subsequently invites key Mineland public procurement officials andtheir spouses to Jersey, where they are accommodated in a five star hotel. The officialsindicate that $100,000 will be needed to enable them to process the detailedadministration for permitting an increase diamond extraction in Mineland. A director of themerged company attending the meeting says that this can be arranged though a USsubsidiary, 'as such payments can be made by Americans'. In addition, when one of theofficials mentions that he is a trustee of a mineworkers' charity, the director says that themerged company will donate $50,000 to the charity.
Bribery Act 2010Document | Background | sections 6-9, 11,12.14. (nb: individuals and companies can be
liable for assisting or encouraging bribery (under the Serious Crime Act 2007, Part 2), evenwhen bribery never takes place.
Companies Act 1985Document | Background
Reforming Bribery: Law Commission Consultation Paper 185: (2) Reforming the law ofbribery (LCCP No 185): bribery outside England and Wales; corporate liability; defences;consent to prosecution - G.R. Sullivan, 2008
Article | Background
The Bribery Act 2010: Part 4: a comparison with the Foreign Corrupt Practices Act: nuancev nous - Nicholas Cropp, 2011
Article | Background
Anti-Bribery Legislation in the United States and United Kingdom: A Comparative Analysisof Scope and Sentencing - Ryznor, Margaret, 2011
Article | Background
Understanding the UK Anti-Bribery Statute, - E EngleDocument | Background
Recent Developments in the Foreign Corrupt Practices Act and the New UK Bribery Act: AGlobal Trend towards Greater Accountability in the Prevention of Foreign Bribery - Jordan,Jon, 2010-2011
Article | Background
Enforcement of the OECD Convention: who are the saints, the sinners, and the indifferent?:Transparency International, ‘Exporting Corruption: Progress Repor
Document | Background
OECD Convention on Combating Bribery of Foreign Public Officials,Document | Articles 1 – 5.
OECD enforcement dataDocument | Background
OECD 2011 ‘follow up’ on UK implementationDocument | Background
Bribery - Law CommissionDocument | Background | parts 3-5
A traveler's guide to gifts and bribes. - 1986Article | Background
Corruption and Companies: The Use of Facilitating Payments - Argandoña, Antonio, 2005Article | Background
Topic 5 Bribery and corruption (2) (9 items)
Lecture and seminar:
Corporate liability for bribery – UK Bribery Act, US Federal Code; case studies
Key questions How does section 7 of the Bribery Act 2010 seek to resolve the problem ofattributing to the company itself bribes given by employees or agents to secure contracts(or other advantages) for the company? To what extent, if at all, does the offence insection 7 escape the limitations of the identification principle? Does it introduce by theback door regulation of corporate activity, rather than just criminalisation of wrongdoing?
Introduction
The focus of this session is international and comparative aspects of bribery, especially asthey apply to corporate activity overseas.
A good deal of the reading for session 4 above bears on this topic. This is because theissues of corporate hospitality and facilitation payments are especially important oneswhen businesses are courting the good opinion of overseas officials. In that regard, it isworth noting that 67% of Europeans believe that corruption is part of their country'sbusiness culture (see reading 7).
Problem for discussion:
Earnest, a permanent resident of the Republic of Ireland (RoI), is elected to the UKParliament and at the same time elected to the Board of FIFA (Fédération Internationale deFootball Association). GraspCo, a construction company based in Tanzania, sends an emailto Earnest in the RoI asking to meet him in London, 'to discuss ways in which ourrespective interests can be served in the build up to the 2080 world cup in London'.Earnest opens the email in London, and returns an email agreeing to meet the directors ofGraspCo in London. When they meet, GraspCo explain their capacity to build footballstadia, and Earnest – genuinely impressed – agrees to mention the company when theissue of contracting arises for discussion at FIFA the following year. Delighted, GraspCopromise Earnest a seat as their honoured guest at the world cup final. He laughs, and says,'I really shouldn't accept, you know'!. Later that year, GraspCo discover that there arethree MPs being considered by the Prime Minister for appointment as UK Minister for Sport.They send an email through an American ISP to each candidate offering them 4 seats eachat any match of their choice if they will mention the credentials of GraspCo in relation toany world cup contract negotiations.
Reforming Bribery: Law Commission Consultation Paper 185: (2) Reforming the law ofbribery (LCCP No 185): bribery outside England and Wales; corporate liability; defences;consent to prosecution - G.R. Sullivan, 2008
Article | Background
Reforming Bribery: Law Commission Consultation Paper 185: (2) Reforming the law ofbribery (LCCP No 185): bribery outside England and Wales; corporate liability; defences;consent to prosecution - G.R. Sullivan, 2008
Article | Background | (v)-(vii)
Bribery Act 2010 guidanceWebpage | Background
China's Version of the US Foreign Corrupt Practices Act and the OECD Anti-BriberyConvention: Comparing Ravens and Writing Desks? - James D Fry, 2013-03-15
Article | Background
International Bribery: Does a Written Code of Ethics Make a Difference in Perceptions ofBusiness Professionals - Joseph A. McKinney, Carlos W. Moore, 2008-4
Article | Background
Corruption ‘EurobarometerDocument | Background
Policy Paper Series 1 – Deterring & Punishing Corporate BriberyDocument | Background | (under ‘business’ [left hand tab], p.2)
Topic 6 Accounting offences (33 items)
Lecture: International accounting standards, the meaning of "true and fair"; USSarbanes-Oxley legislation; directors' obligations to disclose relevant information anddirector's statements; an auditor's duty to detect and report fraud (ISA 2400; criminaloffences; defining "false, misleading or deceptive"; civil liability for auditors and directors
Key questions: Is it fair to expect external auditors to act as fraud detectives? In whatcircumstances should a company auditor be held liable by the civil courts for failure todiscover the existence of a fraud? Has the accountancy profession failed the investingcommunity? Is there an expectation gap between the auditing role and investors'expectations? Have recent changes in international accounting standards requiringauditors to detect fraud distorted the true function of a company auditor and imposed aburden which it is impossible for an auditor to perform effectively?
Seminar case study: abuse of corporate entities Explain the background, nature and detailof the abuse of special purpose corporate entities in the Enron case. What is the differencebetween Enron's use of special purpose companies and other cases where special purposecompanies are used to facilitate securitisation in structured finance transactions?
The liability of accountants and auditors under the Federal Securities Acts and theRacketeer Influenced and Corrupt Organizations Act in the USA - Hemraj, Mohammed B,Oct 2002
Article | Background
Patrolling the corporation—the auditors’ duty to report crime in Sweden - Bengt Larsson,2005-3
Article | Background
How to restore confidence in auditing and prevent corporate scandals - Mohammed B.Hemraj, 2005
Article | Background
The role of financial auditor in detecting and reporting fraud and error - Ovidiu-ConstantinBunget, 2009
Document | Background
DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR - Bunget, OvidiuConstantin, 2009
Article | Background
Audit Quality Forum paper, Expectation Gaps, Institute of Chartered Accountants forEngland and Wales - 2006
Document | Background
True and fair
IR Helpsheet, True and FairDocument | Background
Forward to Accounting Practices, with Mary Arden QC’s Opinion appended, 21.4.93Document | Background
International Accounting Standards Committee (IASC)Webpage | Background
Barings Plc (in Liquidation) v Coopers & Lybrand (No 7)[2003] Lloyds Report IR 566Barings Plc (in administration) v Coopers & Lybrand[1997] BCC 498 Barings Plc (inliquidation) v Coopers v Lybrand (No 5)[2002] 2 BCLC 410 BCCI v Price Waterhouse(2), [1998] Lloyds Report Bank 85ADT v Binder Hamlyn [1996] BCC 808
Hedley Byrne & Co Ltd v Heller & Partners Ltd [1963] UKHL 4 (28 May 1963)Document | Background
Caparo Industries pIc v Dickman & Ors [1990] UKHL 2 (08 February 1990)Document | Background
Topic 7 Cartels (55 items)
Lecture: defining a cartel; cartels as an international competition issue; EU and otherinternational responses; civil sanctions against cartels; criminalizing cartels; differentinternational approaches towards criminal liability; the need to prove dishonesty;investigating a cartel and "no action" letters; cross-jurisdictional cartel investigations.
Key questions Does the rationale for imposing criminal liability on those promoting cartelsrest on the understanding that regulatory sanctions provide an inadequate deterrent, orare there wider considerations to be taken into account? Since it is almost impossible toprosecute a cartels case without the co-operation of an insider who has participated in thecartel, is it appropriate to deploy the criminal process in these circumstances? Should it benecessary to establish that company directors acted dishonestly before criminal liability isimposed for establishing an unlawful cartel? Is it appropriate for the law to treat cartelparticipants differently where a party to a cartel whistle-blows on other cartel participantspurely for commercial reasons?
Seminar case study: accounting misstatements What role did creative accounting play inthe collapse of Lehman Brothers? Where is the line to be drawn between dishonestmanipulation and merely creative accounting? What legal changes should be made inorder to avoid the future abuse of creative accounting techniques?
Essential Reading (8 items)
Report on the Nature and Impact of Hard Core Cartels and Sanctions under NationalCompetition Laws,
Document | Essential | in particular (but not exclusively) p. 7-62 and 95-98.
The criminalisation of cartels: a European and trans-Atlantic perspective - Luke Danagher,2012
Article | Essential
Criminalizing Cartels: A Global Trend? - Gregory C. Shaffer, Nathaniel H. Nesbitt, 2011Article | Essential
Cartel Criminalization and the Challenge of 'Moral Wrongfulness' - P. Whelan, 2013-09-01Article | Essential
UK Cartel Trial Implosion Causes Shockwaves - C Beaton-WellsDocument | Background
Topic 8 Revenue Offences (37 items)
Lecture: Harmful global tax practices; European and international initiatives to close thetax gap; a general anti-avoidance tax rule; the line between corporate tax avoidance andcorporate tax evasion; the advantages and disadvantages of a unitary system of taxation;criminal enforcement - financial settlements, voluntary disclosure opportunities;prosecution policy; common law and statutory revenue offences. Key questions Are thedistinctions between corporate tax planning, tax mitigation, tax avoidance and tax evasionan anathema to the efficient collection of revenue in a modern economy? Should thedistinction between corporate tax avoidance and corporate tax evasion be abandoned, sothat a deliberate decision by company directors to artificially reduce a company's liabilityto tax would constitute a criminal offence and render a company and its directors liableto criminal prosecution? Is it impossible – and unjust – for revenue authorities to clampdown on criminal tax evasion committed by individuals when it remains possible formulti-national companies to lawfully engage in transactions which lack economicsubstance and which are made solely for the purpose of tax avoidance? Is it unfair onhonest taxpayers for revenue authorities to offer voluntary disclosure incentives andamnesties to taxpayers who have dishonestly evaded tax?
Seminar case study: cartels Explain the issues arising in the British Airways / Virgin cartelscase which ended when a criminal prosecution failed. What are the implications for futureprosecutions of cartels offences in the UK?
Tax Evasion as White Collar Fraud - G Moohr, 2009Article | Essential
Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation Study - SILVIARECHBERGER, MARTINA HARTNER, ERICH KIRCHLER, FRANZISKA KATHARINA HÄMMERLE,2010-03-15
Article | Essential
IBFD Tax Research Platform - International - Tax Amnesties in the 2009 Tax LandscapeDocument | Essential
The anti-money laundering disclosure regime and the collection of revenue in the UnitedKingdom - Jonathan Fisher, 2010
Article | Essential
In praise of tax havens: International tax planning and foreign direct investment - QingHong, Michael Smart, 2010-1
Article | Essential
Further Reading (24 items)
Use of Voluntary Disclosure Initiatives in the Battle against Offshore Tax Evasion, The -Lederman, Leandra, 2012
Article | Background
Theories of Criminal Liability for Tax Evasion - John A. Townsend, 2012Article | Background
WHEN IS TAX EVASION ETHICALLY JUSTIFIABLE? A SURVEY OF GERMAN OPINION - McGee,Robert W, 2005
Article | Background
Harmful Tax Competition, An Emerging Global Issue,Document | Background
THE SHIRTS OFF THEIR BACKS How tax policies fleece the poorDocument | Background
Death and taxes: the true toll of tax dodgingDocument | Background
tax us if you canDocument | Background
Understanding tax morale and its effect on individual taxpayer compliance - Jeff Pope,2011
Article | Background
The Theory of Tax Evasion: A Retrospective View - Sandmo, Agnar, Dec 2005
Lecture: the privatisation of corporate criminal investigation; the role of an investigationcommittee; establishing an investigation committee; identifying tensions between thecompany, directors, employees, shareholders and the enforcement authorities; datamining; unacceptable investigative techniques; the judicial approach to the evidentialvalue of illegally obtained information; different international approaches; disclosures ofwrongdoing to the enforcement authorities and the financial markets.
Key questions Is the State abrogating its law enforcement function by permittingcompanies to conduct their own investigation into instances of serious corporatewrongdoing? Is there an irreconcilable tension between the public interest and theinterests of a company where corporate wrongdoing is suspected? Should the civil andcriminal courts refuse to admit into evidence any material which has been criminallyobtained by a company during the course of an internal investigation?
Case study: revenue offences Explain the background, nature and details of the UBS taxevasion case in the US, including the role of the whistle-blower and his reward. Is it morallyjustifiable to reward a whistle-blower in this way?
Essential Reading (9 items)
Ethical Issues for Corporate Counsel in Internal Investigations: A Problem Analyzed -Kershen, Drew L., 1988
Article | Essential
Protecting the Privilege in the Corporate Setting: Conducting and Defending InternalCorporate Investigations - Kuehne, Benedict P., 1996-1997
Article | Essential
Internal Investigations and the Defense of Corporations in the Sarbanes-Oxley Era -Bennett, Robert S, Nov 2006
Article | Essential
Preserving the Confidentiality of Internal Corporate Investigations - Allen, Ronald J.,1986-1987
Article | Essential
Corporate Benefits of Properly Conducted Internal Investigations - Kenny, Michael P.,1994-1995
Article | Essential
Internal investigations conducted in the United Kingdom: a human rights law perspective -Conor A. Gearty and Richard V. Wiebusch, 2001
Article | Essential
The privatisation of fraud - Fisher, 2009Document | Essential
Counterparts in Modern Policing: The Influence of Corporate Investigators on the PublicPolice and a Call for the Broadening of the State Action Doctrine - Beaton, Sean James,2010-2011
Corporate governance as a failsafe mechanism against corporate crime - Virginia G.Maurer, 2007
Article | Essential
A post-Enron examination of corporate governance problems in the investment companyindustry - Thomas R. Hurst, 2006
Article | Essential
Directors' duties: the impact of the Company Directors Disqualification Act 1986 - AdrianWalters, 2000
Article | Essential
Toward a Public Enforcement Model for Directors' Duty of Oversight - Jones, Renee M.,2012
Article | Essential
Corporate governance failures and the managerial duty of care - Wade, Cheryl L, Fall 2002Article | Essential
Corporate Governance and Financial Reporting IrregularitiesDocument | Essential
The global financial crisis: the case for a stronger criminal response - Jonathan Fisher,Marine Blottiaux, Stéphane Daniel, Helena Oliveira, David Green, Ola Osoka, AgathiTrakkidi, 2013-05-31
Article | Essential
Developing effective tools to manage the risk of damage caused by economicallymotivated crime fraud - Rosalind Wright, 2007
Article | Essential
Whistle-Blowing to Detect Fraud: Incentives, Opportunities and Fraud Characteristics -Gladys Lee, Neil L. Fargher, 2012
Article | Essential
Fraud in US organisations: an examination of control mechanisms - Kristy Holtfreter, 2004Article | Essential
Is Whistle-blowing Compatible with Employee Loyalty? - Jukka Varelius, 2009-3Article | Essential
Further Reading (21 items)
The duty of directors to exercise independent judgment - Andrew Keay, 2008Article | Background
Developments in Corporate Governance: The Duty of Good Faith and Its Impact on DirectorConduct - Kerr, Janet E., 2004-2006
Article | Background
Director Oversight and Monitoring: The Standard of Care and the Standard of Liability
Post-Enron - Burch, Regina F., 2006Article | Background
The role of the non-executive director in modern corporate governance - MargaritaSweeney-Baird, 2006
Article | Background
Reducing Business Crime - The responsibilities of directors of Plcs to consider the possibleimpact of crime on business, and if necessary to initiate action - Levi, Morgan, 2002
Document | Background
Good corporate governance: the recipe for corporate survival - Mohammed B. Hemraj,2005
Translating Corporate Culture around the World: A Cross-Cultural Analysis ofWhistleblowing as an Example of How to Say and Do the Right Thing - L P Hartman, D RElm, T J Radin, K Pope, 2009
Article | Background
Whistle-Blowing to Detect Fraud: Incentives, Opportunities and Fraud Characteristics -Gladys Lee, Neil L. Fargher, 2012
Article | Background
The Sarbanes-Oxley Act as Confirmation of recent trends in director and officer fiduciaryobligations - Fairfax, Lisa M, Fall 2002
Article | Background
World Bank introduces new measures to reduce fraud and corruption in bank-financedprojects and the administration of bank loans - Sope Williams, 2007
Article | Background
Business must encourage whistleblowers - Andrew Durant, 2004Article | Background
