The impact of changing corporate governance norms on economic crime

The impact of changing corporate governance norms on economic crime Discusses the two types of economic crime likely to occur in a corporate setting: “governance” crimes like accounting fraud, insider trading and self‐dealing, which directly affect how the business operates; and crimes like money laundering, bribery and corruption, tax fraud and terrorist financing, whose effects are felt more outside the corporate sphere. Addresses the specific mechanisms by which corporate governance impacts on crimes committed by corporate agents; they include a corporate culture of ethics and compliance which would if necessary support whistleblowing, the functions of risk management and internal controls and audit, transparency of information flows to the board and investors, and a properly functioning audit committee. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Financial Crime Emerald Publishing

The impact of changing corporate governance norms on economic crime

Journal of Financial Crime, Volume 11 (4): 6 – Oct 1, 2004

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
1359-0790
DOI
10.1108/13590790410809293
Publisher site
See Article on Publisher Site

Abstract

Discusses the two types of economic crime likely to occur in a corporate setting: “governance” crimes like accounting fraud, insider trading and self‐dealing, which directly affect how the business operates; and crimes like money laundering, bribery and corruption, tax fraud and terrorist financing, whose effects are felt more outside the corporate sphere. Addresses the specific mechanisms by which corporate governance impacts on crimes committed by corporate agents; they include a corporate culture of ethics and compliance which would if necessary support whistleblowing, the functions of risk management and internal controls and audit, transparency of information flows to the board and investors, and a properly functioning audit committee.

Journal

Journal of Financial CrimeEmerald Publishing

Published: Oct 1, 2004

Keywords: Crime; Boards of directors; Companies; Governance; Corruption

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