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Fraud Investigation: Case Studies of Crime Signal Detection
by Petter GottschalkInvestigating white-collar crime is like any other investigation concerned with past events. However, a number of characteristics require a contingent approach to these investigations. This book describes the process of conducting private internal investigations by fraud examiners and presents a number of reports from the United States, Sweden and Norway. It evaluates a number of internal investigation reports to reflect on the practice of fraud examinations. Empirical studies provide a basis to reflect theoretically on practice improvements for fraud examiners. Rather than presenting normative recommendations based on ideal or stereotype situations so often found in existing books, this book develops guidelines based on empirical study of current practice. Internal investigations should uncover the truth about misconduct or crime without damaging the reputation of innocent employees. Typical elements of an inquiry include collection and examination of written and recorded evidence, interviews with suspects and witnesses, data in computer systems, and network forensics. Internal inquiries may take many forms, depending upon the nature of the conduct at issue and the scope of the investigation. There should be recognition at the outset of any investigation that certain materials prepared during the course of the investigation may eventually be subject to disclosure to law enforcement authorities or other third parties. The entire investigation should be conducted with an eye towards preparing a final report. As evidenced in this book, private fraud examiners take on complicated roles in private internal investigations and often fail in their struggle to reconstruct the past in objective ways characterized by integrity and accountability.
Fraud Investigation and Forensic Accounting in the Real World
by William L. JenningsThis book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry. Additionally, the author explains the current white-collar crime threats that organizations face every day, as well as legal issues that are often implicated in forensic accounting and fraud investigation projects. Electronic and non-electronic evidence gathering is also covered in detail with illustrative examples. One chapter is devoted entirely to the often misunderstood, but extremely important, subject of witness interviews. It provides the correct approach to the analysis and correlation of evidence in determining findings and conclusions of an investigation. Another chapter is devoted to proper report writing. The author provides detailed guidance on presenting findings to a variety of audiences, including management, a board, law enforcement, and at trials and hearings. It also covers proper techniques for measuring economic damages and concludes with a useful index. William L. Jennings is a Senior Director at Delta Consulting Group. He is responsible for providing forensic accounting, investigation, and asset recovery services to corporations, government agencies, attorneys, and their clients, as well as business controls consulting services to organizations. With more than 40 years of experience in public accounting and auditing, forensic accounting, business valuation, investigation, asset recovery, and business controls development, Mr. Jennings has worked on hundreds of forensic accounting and investigation assignments and he provides expert testimony.
Fraud Investigation Reports in Practice: Convenience and Corporate Crime
by Petter GottschalkInvestigation reports are written by fraud examiners after completion of internal reviews in client organizations when there was suspicion of financial wrongdoing. Fraud examiners are expected to answer questions regarding what happened, when it happened, how it happened, and why. This book presents a number of case studies of investigation reports by fraud examiners, offering a framework for studying the report as well as insights into convenience of fraud. The case studies, including KPMG and PwC, focus on two important subjects. First, convenience themes are identified for each case. Themes derive from the theory of convenience, where fraud is a result of financial motives, organizational opportunities, and personal willingness for deviant behaviors. Second, review maturity is identified for each case. Review maturity derives from a stages-of-growth model, where the investigation is assigned a level of maturity based on explicit criteria. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. The book is framed from the perspective of private policing, which contextualizes how investigation reports are examined. This book is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors. Business and management as well as criminal justice scholars and students will learn from the case studies how to frame a white-collar crime incident by application of convenience theory and how to evaluate a completed internal investigation by fraud examiners.
Fraud Prevention and Detection: Warning Signs and the Red Flag System
by Mario Possamai Rodney T. Stamler Hans J. MarschdorfMost fraud cases could have been prevented or detected earlier if early warning signs had been taken seriously. This volume enables officers and directors to protect themselves and their entities against fraud by effectively detecting, analyzing, and acting before any damage can be done. Based on an empirically tested strategy, the book teaches readers how to find Red Flag indicators of fraud or suspicious transactions in financial statements, budgets, and contracts and know how to ensure that, once a Red Flag has been identified, appropriate action is taken.
Fraud Smart
by K. H. PickettA professional guide to developing training for fraud risk and detectionThis book provides a simple but effective method of developing a fraud risk awareness strategy that focuses on training employees using a six-stage approach to this task that involves understanding the threat, appreciating respective responsibilities, embracing a sound moral compass, recognizing red flags, mastering suitable internal controls, and managing the risk of fraud. Using this step-by-step approach, all senior executives, managers, employees, and associates can develop an important new skill set that will help them understand and deal with the risk of fraud in the workplace.
Fraudulent Evidence Before Public International Tribunals
by W. Michael Reisman Christina Parajon SkinnerDomestic lawyers are, above all, officers of the court. By contrast, the public international lawyer representing states before international tribunals is torn between loyalties to the state and loyalties to international law. As the stakes increase for the state concerned, the tension between these loyalties can become acute and lead to practices that would be condemned in developed national legal systems but have hitherto been ignored by international tribunals in international legal scholarship. They are the 'dirty stories' of international law. This detailed and contextually sensitive presentation of eight important cases before a variety of public international tribunals dissects some of the reasons for the resort to fraudulent evidence in international litigation and the profession's baffling reaction. Fraudulent evidence is resorted to out of greed, moral mediocrity or inherent dishonesty. In public international litigation, by contrast, the reasons are often more complex, with roots in the dynamics of international politics.
Frauen und Verhandlungserfolg: Eine Einführung In Female Negotiation Strategies (Essentials)
by Julia Sophia HabbeTäglich muss jeder von uns verhandeln. Dabei macht es einen Unterschied, ob Männer oder Frauen dies tun. So neigen Frauen dazu, sich mit schlechteren Ergebnissen zufrieden zu geben als Männer. Nach der Forschung lässt sich das mit dem gesellschaftlichen Rollenbild erklären. Wenn Frauen in Konflikten „tough“ auftreten, fürchten sie, ihrem Rollenbild nicht zu entsprechen und negative Gegenreaktionen – zum Beispiel in Form von Sympathieverlust – hervorzurufen (so genannter Backlash-Effekt). Welchen Ausweg gibt es? Dieser Frage geht die genderspezifische Verhandlungsforschung nach. Die Forschungsergebnisse werden in dem vorliegenden essential so vorgestellt, dass sie von jeder Leserin in einer Verhandlungssituation genutzt werden können.Die Autorin Dr. Julia Sophia Habbe ist spezialisiert auf Konfliktlösung, Prozessführung sowie interne Untersuchungen. Sie ist Partnerin einer internationalen Wirtschaftskanzlei in Frankfurt am Main und Lehrbeauftragte der Johann Wolfgang Goethe-Universität im Bereich genderspezifische Verhandlungsführung.
Fred & Rose: The Full Story of Fred and Rose West and the Gloucester House of Horrors
by Howard SounesFRED & ROSE IS THE DEFINITIVE ACCOUNT OF THIS INFAMOUS TRUE CRIME CASE - NOW UPDATED WITH A POSTSCRIPT FROM THE AUTHOR. AS FEATURED ON TV, AND IN THE PODCAST SERIES, UNHEARD: THE FRED & ROSE WEST TAPESFred and Rose West are virtually unique in British criminal history: a husband and wife who loved and killed together.During their long relationship, the Wests murdered a series of young women, burying the remains of nine victims under their home at 25 Cromwell Street, Gloucester, including those of their daughter. What was left of Fred West's eight-year-old stepdaughter was dug up from under the Wests' previous Gloucester home; his first wife and nanny were buried in open country. Most victims had been decapitated and dismembered, their remains showing signs of sexual torture. These twelve are just the ones police found when the Wests were arrested in 1994. There may be more whose bones have not been located . . . Howard Sounes broke the first major story about the Wests as a journalist, and covered the murder trial of Rosemary West, before writing Fred & Rose, the definitive account of this infamous case. Beginning with Fred's and Rose's bizarre childhoods, Sounes charts their lives and crimes in forensic detail, creating a fascinating and truly frightening account of a marriage soaked in blood.
Fred & Rose: The Full Story of Fred and Rose West and the Gloucester House of Horrors
by Howard SounesFRED & ROSE IS THE DEFINITIVE ACCOUNT OF THIS INFAMOUS TRUE CRIME CASE - NOW UPDATED WITH A POSTSCRIPT FROM THE AUTHOR. AS FEATURED ON TV, AND IN THE PODCAST SERIES, UNHEARD: THE FRED & ROSE WEST TAPESFred and Rose West are virtually unique in British criminal history: a husband and wife who loved and killed together.During their long relationship, the Wests murdered a series of young women, burying the remains of nine victims under their home at 25 Cromwell Street, Gloucester, including those of their daughter. What was left of Fred West's eight-year-old stepdaughter was dug up from under the Wests' previous Gloucester home; his first wife and nanny were buried in open country. Most victims had been decapitated and dismembered, their remains showing signs of sexual torture. These twelve are just the ones police found when the Wests were arrested in 1994. There may be more whose bones have not been located . . . Howard Sounes broke the first major story about the Wests as a journalist, and covered the murder trial of Rosemary West, before writing Fred & Rose, the definitive account of this infamous case. Beginning with Fred's and Rose's bizarre childhoods, Sounes charts their lives and crimes in forensic detail, creating a fascinating and truly frightening account of a marriage soaked in blood.
Free Agents: How Evolution Gave Us Free Will
by Kevin J. MitchellAn evolutionary case for the existence of free willScientists are learning more and more about how brain activity controls behavior and how neural circuits weigh alternatives and initiate actions. As we probe ever deeper into the mechanics of decision making, many conclude that agency—or free will—is an illusion. In Free Agents, leading neuroscientist Kevin Mitchell presents a wealth of evidence to the contrary, arguing that we are not mere machines responding to physical forces but agents acting with purpose.Traversing billions of years of evolution, Mitchell tells the remarkable story of how living beings capable of choice arose from lifeless matter. He explains how the emergence of nervous systems provided a means to learn about the world, granting sentient animals the capacity to model, predict, and simulate. Mitchell reveals how these faculties reached their peak in humans with our abilities to imagine and to be introspective, to reason in the moment, and to shape our possible futures through the exercise of our individual agency. Mitchell’s argument has important implications—for how we understand decision making, for how our individual agency can be enhanced or infringed, for how we think about collective agency in the face of global crises, and for how we consider the limitations and future of artificial intelligence.An astonishing journey of discovery, Free Agents offers a new framework for understanding how, across a billion years of Earth history, life evolved the power to choose, and why it matters.
The Free and Open Press: The Founding of American Democratic Press Liberty
by Robert W. MartinThe current, heated debates over hate speech and pornography were preceded by the equally contentious debates over the "free and open press" in the seventeenth and eighteenth centuries. Thus far little scholarly attention has been focused on the development of the concept of political press freedom even though it is a form of civil liberty that was pioneered in the United States. But the establishment of press liberty had implications that reached far beyond mere free speech. In this groundbreaking work, Robert Martin demonstrates that the history of the "free and open press" is in many ways the story of the emergence and first real expansions of the early American public sphere and civil society itself. Through a careful analysis of early libel law, the state and federal constitutions, and the Sedition Act crisis Martin shows how the development of constitutionalism and civil liberties were bound up in the discussion of the "free and open press." Finally, this book is a study of early American political thought and democratic theory, as seen through the revealing window provided by press liberty discourse. It speaks to broad audiences concerned with the public square, the history of the book, free press history, contemporary free expression controversies, legal history, and conceptual history.
Free Culture: How Big Media Uses Technology and the Law to Lock Down Culture and Control Creativity
by Lawrence LessigDiscusses the ramifications of copyright law for culture. The author of this book donated a digital copy of this book. Join us in thanking Lawrence Lessig for providing his accessible digital book to this community.
Free Exercise of Religion and the United States Constitution: The Supreme Court’s Challenge (ICLARS Series on Law and Religion)
by Mark P. StrasserThe United States is extremely diverse religiously and, not infrequently, individuals sincerely contend that they are unable to act in accord with law as a matter of conscience. The First Amendment to the United States Constitution protects the free exercise of religion and the United States Supreme Court has issued many decisions exploring the depth and breadth of those protections. This book addresses the Court’s free exercise jurisprudence, discussing what counts as religion and the protections that have been afforded to a variety of religious practices. Regrettably, the Court has not offered a principled and consistent account of which religious practices are protected or even how to decide whether a particular practice is protected, which has resulted in similar cases being treated dissimilarly. Further, the Court’s free exercise jurisprudence has been used to provide guidance in interpreting federal statutory protections, which is making matters even more chaotic. This book attempts to clarify what the Court has said in the hopes that it will contribute to the development of a more consistent and principled jurisprudence that respects the rights of the religious and the non-religious.
The Free Exercise of Religion in America: Its Original Constitutional Meaning
by Ellis M. WestThis book explains the original meaning of the two religion clauses of the First Amendment: “Congress shall make no law [1] respecting an establishment of religion or [2] prohibiting the free exercise thereof.” As the book shows, both clauses were intended to protect the free exercise of religion or religious freedom. West shows the position taken by early Americans on four issues: (1) the general meaning of the “free exercise of religion,” including whether it is different from the meaning of “no establishment of religion”; (2) whether the free exercise of religion may be intentionally and directly limited, and if so, under what circumstances; (3) whether laws regulating temporal matters that also have a religious sanction violate the free exercise of religion; and (4) whether the free exercise of religion gives persons a right to be exempt from obeying valid civil laws that unintentionally and indirectly make it difficult or impossible to practice their religion in some way. A definitive work on the subject and a major contribution to the field of constitutional law and history, this volume is key to a better understanding of the ongoing constitutional adjudication based on the religion clauses of the First Amendment.
Free Expression, Globalism and the New Strategic Communication
by Monroe E. PriceVast changes in technologies and geopolitics have produced a wholesale shift in the way states and other powerful entities think about the production and retention of popular loyalties. Strategic communication has embraced these changes as stakes increase and the techniques of information management become more pervasive. These shifts in strategic communications impact free speech as major players, in a global context, rhetorically embrace a world of transparency, all the while increasing surveillance and modes of control, turning altered media technologies and traditional media doctrines to their advantage. Building on examples drawn from the Arab Spring, the shaping of the Internet in China, Iran's perception of foreign broadcasting, and Russia's media interventions, this book exposes the anxieties of loss of control, on the one hand, and the missed opportunities for greater freedom, on the other. "New" strategic communication arises from the vast torrents of information that cross borders and uproot old forms of regulation. Not only states but also corporations, nongovernmental organizations, religious institutions, and others have become part of this new constellation of speakers and audiences.
Free Justice: A History of the Public Defender in Twentieth-Century America (Justice, Power, and Politics)
by Sara MayeuxEvery day, in courtrooms around the United States, thousands of criminal defendants are represented by public defenders--lawyers provided by the government for those who cannot afford private counsel. Though often taken for granted, the modern American public defender has a surprisingly contentious history--one that offers insights not only about the "carceral state," but also about the contours and compromises of twentieth-century liberalism. First gaining appeal amidst the Progressive Era fervor for court reform, the public defender idea was swiftly quashed by elite corporate lawyers who believed the legal profession should remain independent from the state. Public defenders took hold in some localities but not yet as a nationwide standard. By the 1960s, views had shifted. Gideon v. Wainwright enshrined the right to counsel into law and the legal profession mobilized to expand the ranks of public defenders nationwide. Yet within a few years, lawyers had already diagnosed a "crisis" of underfunded, overworked defenders providing inadequate representation--a crisis that persists today. This book shows how these conditions, often attributed to recent fiscal emergencies, have deep roots, and it chronicles the intertwined histories of constitutional doctrine, big philanthropy, professional in-fighting, and Cold War culture that made public defenders ubiquitous but embattled figures in American courtrooms.
Free Market Environmentalism for the Next Generation
by Terry L. Anderson Donald R. LealThis book provides a vision for environmentalism's future, based on the success of environmental entrepreneurs around the world. The work provides the next generation of environmental market ideas and the chapters are co-authored with young scholars and policy analysts who represent the next generation of environmental leaders.
Free Markets and the Culture of Common Good
by Juan Andrés Mercado Martin SchlagRecent economic development and the financial and economic crisis require a change in our approach to business and finance. This book combines theology, economy and philosophy in order to examine in detail the idea that the functioning of a free market economy depends upon sound cultural and ethical foundations. The free market is a cultural achievement, not only an economic phenomenon subject to technical rules of trade and exchange. It is an achievement which lives by and depends upon the values and virtues shared by the majority of those who engage in economic activity. It is these values and virtues that we refer to as culture. Trust, credibility, loyalty, diligence, and entrepreneurship are the values inherent in commercial rules and law. But beyond law, there is also the need for ethical convictions and for global solidarity with developing countries. This book offers new ideas for future sustainable development and responds to an increasing need for a new sense of responsibility for the common good in societal institutions and good leadership.
Free Movement and the Energy Sector in the European Union: The Role of the European Court of Justice (Routledge Research in Energy Law and Regulation)
by Sirja-Leena PenttinenThis book analyses the case-law of the European Court of Justice on free movement in the energy sector. Sirja-Leena Penttinen provides a comprehensive review of the interpretation and application of the free movement provisions in the energy sector by the European Court of Justice (ECJ), which allow for cross-border energy trade (free movement of goods) and energy investments (free movement of capital). Through detailed analysis of ECJ case-law, Penttinen tracks the development of the legislative framework at EU level in response to the growth of the energy sector, as well as exposing the various political and economic nuances at play. In addition, she sheds light on the dynamic relationship between the EU Member States and their regulatory autonomy, the EU legislator, the Commission and the Court in the establishment of the EU internal energy market. Taking a coherent, systematic approach, this volume will be of great interest to scholars of EU law and energy policy, as well as policymakers and professionals working in this sector.
Free Movement of Civil Judgments in the European Union and the Right to a Fair Trial
by Monique HazelhorstThis book examines the attainment of complete free movement of civil judgments across EU member states from the perspective of its conformity with the fundamental right to a fair trial. In the integrated legal order of the European Union, it is essential that litigants can rely on a judgment no matter where in the EU it was delivered. Effective mechanisms for cross-border recognition and the enforcement of judgments provide both debtors and creditors with the security that their rights, including their right to a fair trial, will be protected. In recent years however, the attainment of complete free movement of civil judgments, through simplification or abolition of these mechanisms, became a priority for the European legislator. The text uniquely combines a thorough discussion of EU legislation with an in-depth and critical examination of its interplay with fundamental rights. It contains an overview and comparison of both ECtHR and CJEU case law on the right to a fair trial, and provides a great number of specific recommendations for current and future legislation. With its critical discussion of EU Regulations from both a practical and a theoretical standpoint, this book is particularly relevant to legislators and policymakers working in this field. Because of the extensive overview of the functioning of the EU's mechanisms and of relevant case law it provides the book is also highly relevant to academics and practitioners. Monique Hazelhorst is Judicial Assistant at the Supreme Court of the Netherlands. She studied Law and Legal Research at Utrecht University and holds a Ph. D. in Law from the Erasmus School of Law at Erasmus University Rotterdam.
Free Press Vs. Fair Trials: Examining Publicity's Role in Trial Outcomes (Routledge Communication Series)
by Jon Bruschke William Earl LogesCurrent research on media and the law has generally been atheoretical and contradictory. This volume explains why pretrial publicity is unlikely to affect the outcome of most jury trials, despite many experimental studies claiming to show the influence of publicity. It reviews existing literature on the topic and includes results from the authors' own research in an effort to answer four questions: *Does pretrial publicity bias the outcome of trials? *If it has an effect, under what conditions does this effect emerge? *What remedies should courts apply in situations where pretrial publicity may have an effect? *How does pretrial publicity relate to broader questions of justice? Reporting research based on actual trial outcomes rather than on artificial laboratory studies, Free Press vs. Fair Trials examines publicity in the context of the whole judicial system and media system. After a thorough review of research into pretrial publicity, the authors argue that the criminal justice system's remedies are likely to be effective in most cases and that there are much larger obstacles confronting defendants than publicity. This book presents the first extensive study of the influence of pretrial publicity on actual criminal trials, with results that challenge years of experimental research and call for more sophisticated study of the intersection of media and criminal justice. It is required reading for scholars in media law, media effects, legal communication, criminal justice, and related areas.
Free Speech: A Global History from Socrates to Social Media
by Jacob MchangamaA global history of free speech, from the ancient world to today.Hailed as the "first freedom," free speech is the bedrock of democracy. But it is a challenging principle, subject to erosion in times of upheaval. Today, in democracies and authoritarian states around the world, it is on the retreat.In Free Speech, Jacob Mchangama traces the riveting legal, political, and cultural history of this idea. Through captivating stories of free speech's many defenders - from the ancient Athenian orator Demosthenes and the ninth-century freethinker al-Razi, to Mary Wollstonecraft, Mahatma Gandhi, Nelson Mandela and modern-day digital activists - Mchangama demonstrates how the free exchange of ideas underlies all intellectual achievement and has enabled the advancement of both freedom and equality worldwide. Yet the desire to restrict speech is also a constant, and he explores how even its champions can be led down this path when the rise of new and contrarian voices challenge power and privilege of all kinds.Meticulously researched, deeply humane and provocative, Free Speech challenges us all to recognise how much we have gained from this principle - and how much we stand to lose without it.
Free Speech: A Global History from Socrates to Social Media
by Jacob MchangamaA global history of free speech, from the ancient world to today.Hailed as the "first freedom," free speech is the bedrock of democracy. But it is a challenging principle, subject to erosion in times of upheaval. Today, in democracies and authoritarian states around the world, it is on the retreat.In Free Speech, Jacob Mchangama traces the riveting legal, political, and cultural history of this idea. Through captivating stories of free speech's many defenders - from the ancient Athenian orator Demosthenes and the ninth-century freethinker al-Razi, to Mary Wollstonecraft, Mahatma Gandhi, Nelson Mandela and modern-day digital activists - Mchangama demonstrates how the free exchange of ideas underlies all intellectual achievement and has enabled the advancement of both freedom and equality worldwide. Yet the desire to restrict speech is also a constant, and he explores how even its champions can be led down this path when the rise of new and contrarian voices challenge power and privilege of all kinds.Meticulously researched, deeply humane and provocative, Free Speech challenges us all to recognise how much we have gained from this principle - and how much we stand to lose without it.(P) 2022 Hodder & Stoughton Limited
Free Speech: A History from Socrates to Social Media
by Jacob Mchangama&“The best history of free speech ever written and the best defense of free speech ever made.&” —P.J. O&’RourkeHailed as the &“first freedom,&” free speech is the bedrock of democracy. But it is a challenging principle, subject to erosion in times of upheaval. Today, in democracies and authoritarian states around the world, it is on the retreat.In Free Speech, Jacob Mchangama traces the riveting legal, political, and cultural history of this idea. Through captivating stories of free speech&’s many defenders—from the ancient Athenian orator Demosthenes and the ninth-century freethinker al-Rāzī, to the anti-lynching crusader Ida B. Wells and modern-day digital activists—Mchangama reveals how the free exchange of ideas underlies all intellectual achievement and has enabled the advancement of both freedom and equality worldwide. Yet the desire to restrict speech, too, is a constant, and he explores how even its champions can be led down this path when the rise of new and contrarian voices challenge power and privilege of all stripes.Meticulously researched and deeply humane, Free Speech demonstrates how much we have gained from this principle—and how much we stand to lose without it.
Free Speech: From Core Values to Current Debates
by Len Niehoff Thomas SullivanWhy do we protect free speech? What values does it serve? How has the Supreme Court interpreted the First Amendment? What has the Court gotten right and wrong? Why are current debates over free expression often so divisive? How can we do better? In this succinct but comprehensive and scholarly book, authors Len Niehoff and Thomas Sullivan tackle these pressing questions. Free Speech: From Core Values to Current Debates traces the development and evolution of the free speech doctrine in the Supreme Court and explores how the Court - with varying levels of success - has applied that doctrinal framework to “hard cases” and current controversies, such as those involving hate speech, speech on the internet, speech on campus, and campaign finance regulation. This is the perfect volume for anyone - student, general reader, or scholar - looking for an accessible overview of this critical topic.