False Accounting in UK Law
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A fraud investigation plan for a false accounting and theft case
Purpose: The purpose of this paper is to formulate and propose a fraud investigation plan that forensic accountants can use to investigate financial frauds. In particular, the paper sets out the st...
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Human rights and the investigation of fraud Saunders v United Kingdom
This case arose out of the criminal trial in 1990 of Mr Ernest Saunders, the former chief executive of Guinness plc, on charges of conspiracy, theft and false accounting for his role in the unlawfu...... ... chief executive of Guinness plc, on charges of conspiracy, theft and false accounting for his role in the unlawful share support operation conducted ... ...
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Legal update
The decision of the House of Lords in the Preddy appeal has led to a string of appeals against conviction to the Court of Appeal from individuals convicted under s.15 Theft Act 1968. On 25th Octobe...... ... These are: theft; false accounting contrary to s.17 Theft Act 1968; evasion of lia-bility by ... ...
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Management accounting papers: even holy matrimony isn't sacred when it comes to the application of cost theory. Victor Sheahan explains why a small wedding could prove to be a false economy.
...The concepts of fixed and variable overheads, overhead absorption and contribution and marginal costing can be found in a number of CIMA papers. They are indispensable tools for any management accountant but, as I recently found, they can also be app......
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Corruption at Rolls-Royce: can it happen again?
Purpose: This study aims to analyse Rolls-Royce’s (RR) recent corruption case, its 2017 global anti-bribery and corruption (ABC) manual, and its 2017 annual report to assess whether it has put the ...... ... suspendsan indictment covering 12 counts of conspiracyto corrupt, false" accountingand failure to prevent bribery. RR’s ABC manual exhibits signi\xEF" ... , includingThe author thanks the participants of the 2019 Irish Accounting and Finance Association (IAFA)Annual Conference and the 2019 British ... ...
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Making and Mending your Nets: Managing Relevance, Participation and Uncertainty in Academic–Practitioner Knowledge Networks
Making and mending your nets is concerned to examine, from an actor–network theory perspective, how the relevance debate concerning research and teaching is a significant non‐human actor in the dev...... ... In accounting for the dynamic instability and precariousness of knowledge networks, it voids raising false expectations about business knowledge and its relevance or effectiveness ... ...
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Accountant faces extradition.
... ... , including conspiracy to defraud, obtaining money by deception and false accounting, Leaf could face a prison sentence of up to eight years ... ...
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Doctor jailed for fraud.
... ... who ran a locum agency in north Wales has been found guilty of false accounting and fraudulent trading. Dimitri Padelis, who submitted invoices ... ...
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OPTIMAL GROWTH, GENUINE SAVINGS AND LONG‐RUN DYNAMICS
Green accounting theories have shown that negative genuine savings at some point in time imply unsustainability. Consequently, recent studies advocate the use of the genuine savings measure for emp...... ... SAVINGS AND LONG-RUN DYNAMICS Simone Valente n Abstract Green accounting theories have shown that negative genuine savings at some point in time ... rejected, positive current genuine savings are delivering a false message. I Intro ductio n Defining suitable criteria for testing ... ...
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