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Analyses US auditors’ responsibility for detecting accounting errors, fraud and irregularities, noting the traditional view that ordinary examination of financial statements cannot be relied on to disclose deliberate deception; in 1977 the GAAP standard was revised so auditors were made...
Outlines the special recommendations of the October 2001 meeting on terrorist financing, which complement the 40 Recommendations of the Financial Action Task Force (FATF), and the resulting FATF plan of action; they included ratification and implementation of UN instruments, criminalising the...
Introduces the subject of asset concealment by remarking that hiding wealth derived from organised crime is common in East Asia, and can involve tax evasion, money laundering and bankruptcy. Reviews the amount of tax evasion in Japan, followed by recent statistics of money laundering offences...
Describes the Wolfsberg Principles, which are essentially global anti‐money laundering guidelines for private banking only, and were drafted by 11 banks: Citibank, Morgan, Chase, HSBC, Barclays, Banco Santander Central Hispano, Societe Generale, Deutsche Bank, ABM AMRO, Credit Suisse, and UBS....
Examines the involvement of the banking sector in money laundering over the last two decades, in particular the relationship between banks and money laundering when governments’ attitudes vary and change. Describes the design of the research, which uses multiple regression, Chow and dummy...
Examines the status of regulation and protection of whistleblowers in Australia, focusing on intermediaries and their advisers in financial services. Outlines the ambivalence of the legal system as far as whistleblowers are concerned, and the considerable risks they take, with examples of...
Explains the audit process: its purpose is to check that balance sheet and profit and loss accounts have been prepared properly and give a true view of the company’s affairs. Shows why this is needed, plus the statutory requirement, engaging an auditor, the contractual relationship between...
Reports a case study concerning two individual defendants, SK and F, who were intermediaries in a case of large‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the circumstances in which intermediaries can be held...
Focuses on Guernsey’s financial services industry as an example of a financial intermediary: this includes banks, fund managers, investment advisers, insurance brokers, companies and managers, and fiduciaries like company directors, company service providers and trustees. Describes the Guernsey...
Reviews past developments in information sharing for securities regulation, including cases where the US Securities Exchange Commission (SEC) initiated investigations into suspicious insider trading in US markets through accounts located outside the USA: the St Joe case, and SEC v Wang & Lee....
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