...Nurazlina Abdul Raof; Norazlina Abdul Aziz; Nadia Omar; Wan Liza Md Amin @ Fahmy Purpose The Malaysian Anti-Corruption Commission Act 2009 (MACC Act) has introduced Section 17 A, which holds companies and their management accountable for bribery committed by their Associated Persons...

... at: herbert.kawadza@wits.ac.za © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Criminal law sanctions Deterrence Directors Companies Offences Companies act Recent times have witnessed a global drift towards more confrontational and combative...

...Dharmvir Singh Purpose The objective of this research paper is to identify specific attributes associated with the shell companies, so that the frauds committed by misuse of the corporate vehicle are curbed. The presence of an identified attribute increases the fraud risk the company poses...

...Leo Goldschmidt Reviews the progress in implementing better governance in companies worldwide; company boards have a vital role to play in this. Examines how the typical board functions in a commercial company, including the interests that make it up: shareholders and other stakeholders, executives...

..., 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. Crime Boards of directors Companies Governance Corruption Journal of Financial Crime Ð Vol. 11 No. 4 The Impact of Changing...

...Jackie Johnson; Mark Holub Shows how many US companies, which are increasingly multinational, are using offshore subsidiaries to reduce their tax liability; some are even moving their head offices abroad or “offshore”. Discusses what offshore financial centres are; key characteristics are low...