..., this is not an absolute safeguard, as it is still difficult for the buyer to prevent fraud where the seller conspires with the carrier and delivers a false bill of lading to the bank. © Emerald Group Publishing Limited 2012 International trade International finance Documentary letter of credit Fraud...

... and include trade misinvoicing in their calculations of capital flight. However, the conclusions drawn when it comes to trade misinvoicing differ. Simon J. Pak can be contacted at: sjp14@psu.edu © Emerald Group Publishing Limited 2007 Africa Money laundering International trade Foreign...

...Maria E. de Boyrie; Simon J. Pak; John S. Zdanowicz Presents a statistical auditing system which gives a methodology for statistical analysis of international trade prices. Discusses how this can help governments and international lending agencies, or internationally trading firms, determine...