伪杀:为了逃脱惩罚而死

Q1 Social Sciences
Jonathan Nash, Richard G. Brody, Frank S. Perri
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引用次数: 0

摘要

当一个人留下表明自己已经死亡的证据来误导他人时,他就犯了“伪杀”。本研究旨在调查以实施或隐瞒金融犯罪为目的而实施的假性谋杀。设计/方法/方法本文总结了来自学术和非学术出版物的信息。为了提供与先前作者得出的结论相关的证据,并确定通常表明假性自杀的危险因素,本文审查了媒体报道的假性自杀的特征。得到媒体报道的假谋杀通常涉及一个著名人物或一个引人注目的故事。这些故事并不代表一般的假性谋杀,因为它发生在欠发达国家,而且是由非公众人物犯下的,所以没有得到宣传。共同的特征包括没有尸体和通过贿赂获得的文件。原创性/价值这是唯一一篇专注于伪自杀的学术论文,该手稿为读者提供了与问题范围、常见方法和伪自杀因素相关的信息。这应该引起法务会计师、保险公司、监管机构和学术界等各方的兴趣。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pseudocide: dying to get away with it
Purpose When an individual leaves evidence to suggest that they are dead to mislead others, they are committing “pseudocide.” This study aims to examine pseudocides performed for the purpose of committing or concealing a financial crime. Design/methodology/approach This manuscript summarizes information from both academic and nonacademic publications. To provide evidence related to the conclusions made by prior authors and identify the risk factors that are often indicative of pseudocide, this manuscript examines the characteristics of pseudocides that received media coverage. Findings Pseudocides that receive media coverage often involve a prominent figure or a compelling story. These stories are not representative of the average pseudocide, which receives no publicity because it occurs in a less developed nation and is committed by a nonpublic figure. Common characteristics include the absence of a corpse and paperwork procured through bribery. Originality/value One of the only academic papers focused on pseudocide, this manuscript provides readers with information related to the scope of the issue, common methodologies and factors indicative of pseudocide. This should be of interest to several parties including forensic accountants, insurers, regulators and academics.
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来源期刊
Journal of Financial Crime
Journal of Financial Crime Social Sciences-Law
CiteScore
3.10
自引率
0.00%
发文量
71
期刊介绍: The Journal of Financial Crime, the leading journal in this field, publishes authoritative, practical and detailed insight in the most serious and topical issues relating to the control and prevention of financial crime and related abuse. The journal''s articles are authored by some of the leading international scholars and practitioners in the fields of law, criminology, economics, criminal justice and compliance. Consequently, articles are perceptive, evidence based and have policy impact. The journal covers a wide range of current topics including, but not limited to: • Tracing through the civil law of the proceeds of fraud • Cyber-crime: prevention and detection • Intelligence led investigations • Whistleblowing and the payment of rewards for information • Identity fraud • Insider dealing prosecutions • Specialised anti-corruption investigations • Underground banking systems • Asset tracing and forfeiture • Securities regulation and enforcement • Tax regimes and tax avoidance • Deferred prosecution agreements • Personal liability of compliance managers and professional advisers
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