Auditors in UK Law

  • Auditors’ experience with corporate psychopaths
    • Núm. 23-4, October 2016
    • Journal of Financial Crime
    • 870-881
    Purpose: The purpose of this paper is to analyse auditors’ experience with corporate psychopaths in their client management. Design/methodology/approach: The research was conducted as a survey amo...
  • Auditors' Liability for BCCI
    • Núm. 1-4, January 1994
    • Journal of Financial Crime
    • 306-315
    In an earlier contribution to this journal, the author sought to analyse the legal implications of the recent decision by the liquidators of the Bank of Commerce and Credit International (BCCI), To...
  • Auditors in a changing regulatory environment
    • Núm. 13-1, January 2006
    • Journal of Financial Crime
    • 51-55
    Purpose: The purpose of this paper is to describe how corporate responsibility, at the best of times, is taken for granted, and at the worst of times, becomes a much maligned concept. Design/metho...
  • Helping auditors identify deception through psycholinguistics
    • Núm. 25-4, October 2018
    • Journal of Financial Crime
    • 1062-1076
    Purpose: This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some el...
  • Auditors’ professionalism and factors affecting it: insights from Indonesia
    • Núm. 13-4, October 2019
    • Journal of Asia Business Studies
    • 543-558
    Purpose: This study aims to investigate the effects of intellectual intelligence, emotional intelligence, internal locus of control, and auditors’ experience (intrinsic characteristics) and organiz...
  • Singapore: Barings Revisited — Auditors and the Detection of Corporate Fraud
    • Núm. 5-2, April 1997
    • Journal of Financial Crime
    • 190-199
    In recent times, there has been some disquiet within certain sectors of the Singapore business community over the role of auditors in detecting corporate fraud. The cause of this concern can perhap...
  • The necessity of anti-money laundering standards for Iranian auditors
    • Núm. 23-1, January 2020
    • Journal of Money Laundering Control
    • 187-207
    Purpose: According to the last public statement of FATF (2018), Iran has some significant deficiencies in its anti-money laundering (AML) regime, especially in suspicious transaction reporting. In ...
  • A fraud detection model: A must for auditors
    • Núm. 10-3, September 2002
    • Journal of Financial Regulation and Compliance
    • 266-278
    This paper addresses a fundamental issue in financial regulation ‐ that of the auditor’s ability to detect material irregularities. If an auditor is to detect irregularities he/she must also be cog...
  • Coping with the Effectiveness Dilemma: Strategies Adopted by State Auditors
    • Núm. 65-4, December 1999
    • International Review of Administrative Sciences
  • Testing Times for Lloyd's Auditors: Expert Accountants Step in
    • Núm. 4-1, March 1996
    • Journal of Financial Crime
    • 36-38
    In recent years, claims resulting from asbestosis and pollution have resulted in enormous losses by many Lloyd's syndicates. Actions by groups of Lloyd's Names alleging negligence against underwrit...
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