...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...

...’ activities have underscored the need to carve out robust preventative and enforcement responses to tame the corrosive effect of such misconduct. In its sweeping Companies Act, 71 of 2008 (“the new Companies Act”), South Africa has made attempts towards the de-criminalisation of company law, which previously...

...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 © Emerald Group Publishing Limited 2004 Journal of Financial...

...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...