Journal of Financial Crime

1993 - 2026

Current editor(s): Dr Paul Gilmour

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2003, month December, vol 11

Reflections on Roskill pp. 8-9

Monty Raphael

Fraud after Roskill: a view from the Serious Fraud Office pp. 10-16

Rosalind Wright

Juror competence in serious frauds since Roskill: a research‐based assessment pp. 17-27

T. M. Honess, M. Levi and E. A. Charman

The tribunal for serious fraud ‐ the continental European experience pp. 28-37

Barbara Huber

The Roskill Fraud Commission revisited: an assessment pp. 38-44

Michael Levi

Combating financial crime: regulatory versus crime control approaches pp. 45-55

Hazel Croall

Whither or wither the European Union Savings Tax Directive? A case study in the political economy of taxation pp. 56-72

George Peter Gilligan

The USA PATRIOT Act: statutory analysis and regulatory implementation pp. 73-102

Carol R. Van Cleef

Part 7 of the Proceeds of Crime Act 2002: double criminality, legal certainty, proportionality and trouble ahead pp. 111-126

Paul Marshall

US Government agencies confirm that low‐tax jurisdictions are not money‐laundering havens pp. 127-133

Daniel J. Mitchell

The seizure, detention and forfeiture of cash in the UK pp. 134-149

R. E. Bell

Corporate governance: directors, shareholders and the Audit Committee pp. 150-157

Mohammed B. Hemraj

Acts of terror, illicit drugs and money laundering pp. 158-162

Ed Jurith

Reacting to cyber‐intrusions: the technical, legal and ethical dilemmas pp. 163-167

Richard E. Overill

Tracing and confiscating the proceeds of crime pp. 168-185

Nicholas Cribb

Stanley Works: to Bermuda or not to Bermuda, that was the question pp. 186-194

Jackie Johnson and Mark Holub

The constitutional rights of children and the Prevention of Organised Crime Act 121 of 1998 pp. 195-206

Jeanne K. Nel

2003, month October, vol 10

Provisions of the USA PATRIOT Act relating to asset forfeiture in transnational cases pp. 303-307

Stefan D. Cassella

Canada, crime control and co‐opting legal counsel: canvassing the confidentiality crisis pp. 308-315

M.M. Gallant

The emergence of solicitors’ tortious liability and the award of damages pp. 316-330

Mohammed B. Hemraj

Ethical decision making and policing ‐ the challenge for police leadership pp. 331-335

Anne Mills

Financial regulation and supervision after 11th September, 2001 pp. 336-369

Barry A. K. Rider

The private sector become active: the Wolfsberg process pp. 359-365

Mark Pieth and Gemma Aiolfi

Putting the crooks out of business! The financial war on organised crime and terror pp. 366-369

Rosalind Wright Cb

Taking the profit out of crime ‐ Sri Lankan style pp. 370-377

Saleem Marsoof

Proactive terrorist investigations and the use of intelligence pp. 378-381

Paul Swallow

Evaluation of Canadian securities regulation: should Canada adopt the Australian ’one‐stop’ regulatory approach? pp. 382-386

David Mitchell

Strengthening the offshore defences against economic crime and abuse pp. 387-391

William Witherell

Compliance issues in the wake of the USA PATRIOT Act pp. 392-399

Harvey M. Silets and Carol R. Van Cleef

2003, month July, vol 10

Fraud and the Law Commission: the future of dishonesty pp. 199-208

Peter Kiernan and Gary Scanlan

Taxing the untouchables who profit from organised crime pp. 209-228

David Lusty

Cross‐border asset protection: an offshore perspective pp. 229-245

Pépin Aslett

Corporate flight: moving “offshore” to avoid US taxes pp. 246-254

Jackie Johnson and Mark Holub

Mortal dangers, moral hazard and mortgage lending by solicitors: an international perspective pp. 255-268

David J. Middleton

Legislating against the financing of terrorism: pitfalls and prospects pp. 269-274

Kevin E. Davis

An appraisal of the Nigerian Corrupt Practices and Other Related Offences Act 2000 as an instrument against financial crimes pp. 275-294

Andrew I. Chukwuemerie

2002, month December, vol 10

Money laundering: has the Financial Action Task Force made a difference? pp. 7-22

Jackie Johnson and Y. C. Desmond Lim

Reporting suspicions of money laundering and ‘whistleblowing’: the legal and other implications for intermediaries and their advisers pp. 23-29

Paul Latimer

Money laundering and terrorist financing: the role of capital market regulators pp. 30-36

Dayanath Jayasuriya

Taking stock of information sharing in securities matters pp. 37-53

Felice B. Friedman, Elizabeth Jacobs and Stanley C. Macel

Understanding the company audit process in the UK, Canada and USA: panacea or nuisance? pp. 54-62

Mohammed B. Hemraj

The hiding of wealth: organised crime in Japan pp. 63-68

Takeyoshi Imai

Global standards for money laundering prevention pp. 69-72

Hans‐Peter Bauer and Martin Peter

Implications for financial intermediaries in attacking money laundering prevention through enhancing tax law enforcement pp. 73-75

Peter Neville

Underground and parallel banking systems pp. 76-84

Jyoti Trehan

The detection of financial irregularities in US corporations pp. 85-90

Mohammed B. Hemraj

The implications for intermediaries in handling (innocently or otherwise) the proceeds of corruption pp. 91-93

Michael Tugendhat

The USA PATRIOT Act: new adventures in American extraterritoriality pp. 104-116

Ethan Preston

Expectations of privacy and market abuse ‐ support for the Financial Services and Markets Act and the Canadian approach pp. 117-129

Mark Jones and Peter Johnstone

Global financial business and the implications for effective control of money laundering in offshore centres pp. 130-132

Richard Pratt

The misuse of corporate vehicles pp. 133-134

Talmai P. Morgan

Compliance and anti‐money laundering regulation in France pp. 135-136

Geneviéve Bardin

Evolution of methods of money laundering in Latin America pp. 137-140

Ricardo M. Alba

Preventing corporate failure: the Cadbury Committee’s corporate governance report pp. 141-145

Mohammed B. Hemraj

The responsibility for handling proceeds of corruption in Polish criminal law pp. 146-152

Janusz Bojarski

Combating money laundering and smuggling in Colombia pp. 153-156

Jaime Ospina‐Velasco

Prosecution for money laundering in the UK pp. 157-158

Simon Maylam

The liability of accountants and auditors under the Federal Securities Acts and the Racketeer Influenced and Corrupt Organizations Act in the USA pp. 159-165

Mohammed B. Hemraj

Micro‐ and macro‐economic effects: secreting assets to evade non‐business (private) obligations and responsibilities pp. 166-183

Ellen Harshman, Muhammed Islam, Camille A. Nelson and Henry M. Ordower

Fraud victimisation of companies: the Cyprus experience pp. 184-191

Maria Krambia‐Kapardis

2002, month April, vol 9

Who is Going to Do the Dirty Work against the Laundering of Proceeds of Corruption? pp. 297-299

Michael C. SC Blanchflower

Market Manipulation: An International Comparison pp. 300-307

Wayne J. Carroll

The Prosecution of Computer Crime pp. 308-325

R.E. Bell

Implementing International Financial Standards in the Offshore Financial Centres pp. 326-329

William Witherell

Transparency versus Privacy: Reflections on OECD Concepts of Unfair Tax Competition pp. 330-340

Terence Dwyer and Deborah Dwyer

Taxation, Money Laundering and Liberty pp. 341-346

Richard W. Rahn

E‐Fraud: Current Trends and International Developments pp. 347-354

Harry S.K. Tan

The Crime of Forgery pp. 355-359

Mohammed B. Hemraj

The Criminal Liabilities of Directors to the Creditors of the Company: Section 458 Companies Act 1985 pp. 360-371

Gary Scanlan

The Hiding of Wealth pp. 372-379

Jürgen Storbeck

Good Compliance — A Singapore Banking Industry Perspective pp. 380-382

Sin Liang Tan

2002, month March, vol 9

Terrorism and the Funding of Terrorism in Kashmir pp. 201-211

Jyoti Trehan

International Cooperation in the Fight Against Money Laundering pp. 212-216

Edward H. Jurith

Assessing Certification Authorities: Guarding the Guardians of Secure E‐commerce? pp. 217-226

James Backhouse

The Liabilities of Financial Intermediaries and Their Advisers for Handling the Proceeds of Crime pp. 227-238

Michael Brindle

The Hiding of Wealth: The Implications for the Prevention and Control of Crime and the Protection of Economic Stability pp. 239-243

Rosalind Wright

The Exclusion of Evidence Illegally or Improperly Obtained: An Unsatisfactory Answer to an Unstated Question pp. 244-248

G.L. Davies

To Bribe or Not to Bribe — A Less than Ethical Dilemma, Resolved? pp. 249-258

Peter M. German

Searching for Wayward Dollars: Money Laundering or Tax Evasion — Which Dollars are We Really After? pp. 259-267

Margaret E. Beare

The Recovery of Criminal Proceeds Generated in One Nation and Found in Another pp. 268-276

Stefan D. Cassella

Money Laundering and E‐Commerce pp. 277-286

Siong Thye Tan