Introduces the new Polish Penal Code; passed in 1997, it is one of many statutes which are adapting Polish criminal law to the free economy, and includes provisions for economic crime. Outlines its provisions for corruption, which are contained in Chapter XXXVI: Offences Connected with Business...

Reports briefly the state of money laundering research on the UK; it is not really known how much goes on, but an estimate was made in 1998 that about £2.5 billion was being laundered though the UK financial system. Asks why there have been so few prosecutions: 357 in the years from 1987 and...

Shows how the Securities and Exchange Act and the Racketeer Influenced and Corrupt Organizations Act 1970 (RICO) in the USA impose additional burdens on auditors in the detection of accounting errors, irregularities and fraud, compared with other countries like the UK; this is in addition to the...

Considers some recommendations proposed by the Law Commission report on fraud, especially regarding the future role of dishonesty in offences involving fraudulent conduct, and the report’s proposal for the creation of a new offence of fraud plus another new offence of obtaining services...

Explains the “Ne bis in idem” rule, which is that the criminal must not be punished twice for the same crime, and it requires recognition of the international effectiveness of penal judgements. Outlines the Iranian legal system since the 1925 penal code, including the revisions after the...

Purpose – Based on a presentation at the 24th International Symposium on Economic Crime September, 2006, at the University of Cambridge, this paper aims to focus comment on the risk to business generated from organized and economically motivated criminal enterprises to that of risk to...

Purpose – Various countries have recently passed anti‐corruption and bribery laws that have international jurisdictional reach. The overlapping jurisdiction of these “long arm” statutes presents the real possibility that an offender can be twice prosecuted for the same conduct, as...

Purpose – The purpose of this paper is to examine whether the counter-terrorism financing regime provides a solid platform for a better understanding of who should be considered terrorists or what forms terrorism, terrorist acts and terrorist groups, the financing of which is the subject...

Purpose – The aim of the paper is to identify key areas of criminality that affects SMEs and assess and link academic literature on criminality in relation to those areas with the empirical research. In effect to explore the business reality of the criminality environment and its significant...

Purpose – The purpose of this paper mainly is to examine the relevant rules concerning documentary letter of credit (L/C) fraud under criminal law in England and China. Design/methodology/approach – The paper analyses the regulations about such crime and relevant literature. Findings – The...