References

Table of legislation

Bribery Act 2010

Companies Act 2006

Company Directors Disqualification Act 1986

Criminal Finances Act 2017

Criminal Justice Act 1993

Financial Services and Markets Act 2000

The Financial Services and Markets Act 2000 (Market Abuse) Regulations 2016, SI 2016/680

Fraud Act 2006

Insolvency Act 1986

Market Abuse Regulations 2016

Proceeds of Crime Act 2002

Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (adopted 20 December 1988, entered into force 11 November 1990) 1585 UNTS 95 art 3.1(b)(i)

Table of Cases

R v Grantham [1984] QB 675

Re Maidstone Buildings Provisions Ltd [1971] 3 All ER 363

Re Produce Marketing Consortium Ltd (No 2) [1989] 5 BCC 569

Books and articles

Albrecht, W.S. (1991) ‘Fraud in government entities: the perpetrators and the types of fraud’, Government Finance Review, 7(6), pp. 27–30.

Arens, A.A., Elder, R.J. and Beasley, M.S. (2014) Auditing and assurance services: an integrated approach. 15th edn. Upper Saddle River, NJ: Pearson.

Association of Certified Fraud Examiners (2022) Occupational fraud 2022: a report to the nations. Available at: https://acfepublic.s3.us-west-2.amazonaws.com/2022+Report+to+the+Nations.pdf (Accessed: 10 January 2023).

BBC News (2018a) Patisserie Valerie says finance chief arrested. Available at: https://www.bbc.co.uk/news/business-45833597 (Accessed: 5 February 2023).

BBC News (2018b) Patisserie Valerie finds ‘secret’ overdrafts. Available at: https://www.bbc.co.uk/news/business-45854817 (Accessed: 5 February 2023).

Bernardi, C., Ataullah, A., Skovoroda, R., Kassem. R., and Verma, S. (2024). B816 Financial Strategy and Governance [Online]. Available at: 8ca1712d13ab48a84b8b9723fc0c98ac71db66d3 (open.ac.uk) (Accessed: 10 May 2024).

Clark, C. (2020) ‘What is the difference between wrongful trading and fraudulent trading?’, The Gazette, 25 August. Available at: https://www.thegazette.co.uk/all-notices/content/103804 (Accessed: 10 April 2024).

COSO (2013a) COSO internal control: integrated framework frequently asked questions. Available at: https://www.coso.org/Shared%20Documents/COSOFAQs-May-2013-branded.pdf (Accessed: 9 October 2023).

COSO (2013b) COSO internal control: integrated framework principles. Available at: https://www.coso.org/Shared%20Documents/COSO-ICIF-11x17Cube-Graphic.pdf (Accessed: 9 October 2023).

COSO (2017) Enterprise risk management: integrating with strategy and performance executive summary. Available at: https://www.coso.org/Shared% 20Documents/2017-COSO-ERM-Integrating-with-Strategy-and-PerformanceExecutive-Summary.pdf (Accessed: 22 September 2023).

CPS (2024) Money laundering offences. Available at: https://cps.gov.uk/legal-guidance/money-laundering-offences (Accessed: 10 April 2024).

Cressey, D.R. (1950) ‘The criminal violation of financial trust’, American Sociological Review, 15(6), pp. 738–743.

Financial Conduct Authority (2019) ‘Two found guilty of insider dealing’, 27 June [Press release]. Available at: https://www.fca.org.uk/news/press-releases/two-found-guilty-insider-dealing (Accessed: 20 September 2023).

Financial Reporting Council (2024) UK Corporate Governance Code. Available at: https://media.frc.org.uk/documents/UK_Corporate_Governance_Code_2024_kRCm5ss.pdf (Accessed: 10 April 2024).

Hillson, D. (2002) ‘Extending the risk process to manage opportunities’, International Journal of Project Management, 20(3), pp. 235–240.

Jolly, J. (2022) ‘UK lost up to £16bn due to fraud and error in Covid loans schemes’, The Guardian, 23 February. Available at: https://www.theguardian.com/world/2022/feb/23/uk-lost-up-to-16bn-due-to-and-error-in-covid-loans-schemes (Accessed: 13 May 2023).

Jones, L. (2019) Introduction to business law. 5th edn. Oxford: Oxford University Press.

Kallman, J. (2005) ‘What is risk?’, Risk Management, 52(10), pp. 57–65.

Kaplan Publishing (2022) ACCA corporate and business law (LW ENG): study text. Wokingham: Kaplan Publishing UK.

Kassem, R. (2021) ‘Corporate fraud risk management’, in C. Zopounidis, R. Benkraiem and I. Kalaitzoglou (eds) Financial risk management and modeling. Cham: Springer, pp. 33−54. Available at: https://doi.org/10.1007/978-3-030-66691-0_2.

Lawrence, F. (2013) ‘Horsemeat scandal: where did the 29% of horse in your Tesco burger come from?’, The Guardian, 22 October. Available at: https://www.theguardian.com/uk-news/2013/oct/22/horsemeat-scandal-guardian-investigation-public-secrecy (Accessed: 10 April 2024).

Marriage, M. and Beioley, K. (2019) ‘Patisserie Valerie report talks of fake invoices and ledgers’, Financial Times, 25 January. Available at: https://www.ft.com/content/657dd1c8-1feb-11e9-b126-46fc3ad87c65 (Accessed: 5 February 2023).

National Crime Agency (no date) Fraud. Available at: https://www.nationalcrimeagency.gov.uk/what-we-do/crime-threats/fraud-and-economic-crime (Accessed: 3 February 2023).

The Open University: OpenLearn (2018) Crimes of the powerful. Available at: https://www.open.edu/openlearn/society-politics-law/crimes-the-powerful/content-section-0?active-tab=description-tab (Accessed: 3 July 2024).

Parliament. House of Commons (2021) Fraud and error: ninth report of session 2021–22, The Committee of Public Accounts. (HC 253). Available at: https://committees.parliament.uk/publications/6469/documents/70574/default/ (Accessed: 10 April 2024).

Ruiz, E.G. (2022) ‘What is the fraud triangle in accounting?’, Fit Small Business, 11 October. Available at: https://fitsmallbusiness.com/what-is-the-fraud-triangle (Accessed: 4 February 2023).

Smith, R. (2023) ‘Royal carpet maker Victoria’s shares tumble on auditor’s fraud risk warning’, Financial Times, 25 September. Available at: https://www.ft.com/content/c148853d-efbd-443c-9589-b9dc27bb3565 (Accessed: 19 November 2023).

Wells, J.T. (2011) Corporate fraud handbook: prevention and detection. 3rd edn. Hoboken, NJ: John Wiley & Sons.