Currently, the Russian jurisdiction is endowed with such unattractive features for economic entities as excessive criminalization of offenses that do not pose a public danger, accusatory bias and opportunism domestic justice. These defects punitive system make development crime prevention relevant. In system, role repression dominant, while in it occupies leading place. The relevance study due ...

Off balance-sheet financing is an accounting technique in which a debt for company obligated does not appear on the company's balance sheet as liability. Keeping off allows to more creditworthy but misrepresents firm's financial structure creditors, shareholders, and public. The sudden collapse of energy-trading giant Enron Corporation attributed large part off-balance-sheet through multiple pa...

This study examines the impact of forensic accounting tools in investigation white-collar crime Malaysia. Models consist multiple regression has been evaluated. Our results show, Encase software, Computer Aided Audit Tools (CAAT), Forensic Toolkit (FTK), and ProDiscover Forensics have a significant relationship with investigating Firstly, is widely acknowledged as world's premier provider digit...

There is a vast amount of textbooks associated with a number of critical aspects within the discipline of criminal justice. From a fundamental standpoint, a few of these publications offer a comprehensive look into the role of policing (Policing America: Challenges & Best Practices, 7 Edition; Peak, 2012 or Law Enforcement in the 21 Century; Grant & Terry, 2004), others examine various aspects ...

We extend the scarce research on corporate crime to include gender by developing and testing a gendered focal concerns and crime opportunities framework that predicts minimal and marginal female involvement in corporate criminal networks. Lacking centralized information, we developed a rich database covering 83 corporate frauds involving 436 defendants. We extracted information from indictments...