Die vorliegende Studie skizziert zunächst die Bedeutung von Wirtschaftskriminalität aus Sicht der deutschen Unternehmen sowie den derzeitigen Forschungsstand zu den Ursachen von Wirtschaftskriminalität. Dabei wird deutlich, dass die Motive von Wirtschaftsstraftätern noch nicht hinreichend...

A series of multi-group assessments of the structural model produced evidence that collusion was perceived as being the highest risk factor of all. The results for the 122 non-auditor respondents, drawn from the justice institutions, indicated that the direct links from opportunity (for fraud),...

This black-letter publication (co-authored with Denis Chemla) provides an overview of the French law governing the tracking of assets by corporations that have been victims of a fraud committed by an employee. It presents, in a succinct manner, the legal challenges facing such corporations....

Quantifying the amount of actual loss within securities fraud cases is crucial to criminal sentencing. The United States Sentencing Guidelines recently adopted a "modified rescissory method," whereby loss is measured by comparing average stock prices during and after the fraud. This paper argues...

Under the doctrine of corporate criminal liability, prosecutors can indict corporations based upon the criminal conduct of their employees. With evidence that just one employee engaged in criminal activity within the scope of his or her employment, a prosecutor can indict and convict the...

This Article offers a modern progressive account of corporate criminal law using foundational principles of twentieth century progressivism. The central role of science and advancing technology define the architecture of this account. Some of the intractable challenges of using the criminal law...

The present article deals with the application of the net worth method in the financial crime case study of John and Gayle Fawn. The UK Crown Prosecution Service accuses the defendants of having committed offences against the Proceeds of Crime Act 2002 in the period 2012/13-2014/15.Under the net...

The purpose of this article is to illustrate a financial fraud investigation by the way of a case study inspired by the famous Polly Peck PLC fraud case. After exploring the features of an investigation plan, false accounting and theft charges are explained and exemplified. Various techniques of...