Bank secrecy laws and tax havens:Expanding areas and possible roles for computer forensic accounting

DiGabriele, Jim and Ojo, Marianne (2017): Bank secrecy laws and tax havens:Expanding areas and possible roles for computer forensic accounting. Published in: IGI Global

Abstract

Over the years, forensic accounting has expanded not just in respect of investigative accounting, but also in relation to areas which encompass forensic valuation studies and computer forensics. Whilst fraud detection has continued to constitute a vital element which links forensic accounting and auditing – particularly in matters relating to audit trails, new possibilities and roles continue to emerge in relation to forensic accounting – and in view of greater manipulative and innovative areas which have been fostered by improved, sophisticated and advanced technologies. Such technologies facilitating highly innovative criminal cover-ups which have continued to prove invaluable for the set-up and facilitation of fraudulent and fictitious accounts which have not only encouraged money laundering activities, but also criminal engagement in bank secrecy and transfers involving tax havens.

• Item Type: MPRA Paper
• Language: English
• Keywords: bank; secrecy; tax havens; forensic accounting
• Subjects: K - Law and Economics > K2 - Regulation and Business Law; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing; N - Economic History > N2 - Financial Markets and Institutions

References

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US Dept of Justice, United States Attorney Bulletin January 2008