{"title":"公司刑事责任和识别原则:毛里求斯、美国、英国和加拿大的批判性比较分析","authors":"A. Beebeejaun, Raahil Mandarun","doi":"10.1108/jfc-02-2024-0071","DOIUrl":null,"url":null,"abstract":"Purpose\nThe identification principle serves as a key tool in holding companies criminally accountable for acts of its agents, with the aim to secure convictions and promote a shift in corporate behaviour. Unfortunately, in Mauritius, the law is still not clear on how to engage the corporate criminal liability of the company although courts have attempted to apply the identification doctrine in some instances. Consequently, several corporate bodies are left unpunished for their criminal acts. Hence, the purpose of this paper is to evaluate the identification principle's applicability to corporate crimes in Mauritius.\n\nDesign/methodology/approach\nTo achieve the research objective, the black letter research method was adopted to collect secondary data by analysing the related laws on corporate criminal liability and a comparative analysis with some other countries’ rules on the subject matter was conducted. A desk-based approach and content analysis was used to collect this information. The countries selected for the comparison are the USA, UK and Canada.\n\nFindings\nFrom the critical analysis conducted in this paper, it is imperative for Mauritius to establish a more robust corporate criminal liability framework. The identified deficiencies, notably in Section 44(1)(a) of the Interpretation and General Clauses Act, should be reviewed and replaced with comprehensive norms with the goal of ensuring that corporate crimes are tackled properly. Such a proactive strategy not only empowers authorities to effectively address corporate crimes but also encourages corporate entities to take a proactive approach through the implementation of comprehensive compliance frameworks that are reviewed and updated on a regular basis.\n\nOriginality/value\nAt present, this study is among the few academic writings on corporate criminal liability in the context of Mauritius and it is being carried out with the aim of combining a large amount of empirical, theoretical and factual information that can be of use to various stakeholders and not only to academics.\n","PeriodicalId":38940,"journal":{"name":"Journal of Financial Crime","volume":"43 4","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Corporate criminal liability and the identification principle: a critical and comparative analysis across Mauritius, US, UK and Canada\",\"authors\":\"A. Beebeejaun, Raahil Mandarun\",\"doi\":\"10.1108/jfc-02-2024-0071\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose\\nThe identification principle serves as a key tool in holding companies criminally accountable for acts of its agents, with the aim to secure convictions and promote a shift in corporate behaviour. Unfortunately, in Mauritius, the law is still not clear on how to engage the corporate criminal liability of the company although courts have attempted to apply the identification doctrine in some instances. Consequently, several corporate bodies are left unpunished for their criminal acts. Hence, the purpose of this paper is to evaluate the identification principle's applicability to corporate crimes in Mauritius.\\n\\nDesign/methodology/approach\\nTo achieve the research objective, the black letter research method was adopted to collect secondary data by analysing the related laws on corporate criminal liability and a comparative analysis with some other countries’ rules on the subject matter was conducted. A desk-based approach and content analysis was used to collect this information. The countries selected for the comparison are the USA, UK and Canada.\\n\\nFindings\\nFrom the critical analysis conducted in this paper, it is imperative for Mauritius to establish a more robust corporate criminal liability framework. The identified deficiencies, notably in Section 44(1)(a) of the Interpretation and General Clauses Act, should be reviewed and replaced with comprehensive norms with the goal of ensuring that corporate crimes are tackled properly. Such a proactive strategy not only empowers authorities to effectively address corporate crimes but also encourages corporate entities to take a proactive approach through the implementation of comprehensive compliance frameworks that are reviewed and updated on a regular basis.\\n\\nOriginality/value\\nAt present, this study is among the few academic writings on corporate criminal liability in the context of Mauritius and it is being carried out with the aim of combining a large amount of empirical, theoretical and factual information that can be of use to various stakeholders and not only to academics.\\n\",\"PeriodicalId\":38940,\"journal\":{\"name\":\"Journal of Financial Crime\",\"volume\":\"43 4\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-08-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Financial Crime\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/jfc-02-2024-0071\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Financial Crime","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jfc-02-2024-0071","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
Corporate criminal liability and the identification principle: a critical and comparative analysis across Mauritius, US, UK and Canada
Purpose
The identification principle serves as a key tool in holding companies criminally accountable for acts of its agents, with the aim to secure convictions and promote a shift in corporate behaviour. Unfortunately, in Mauritius, the law is still not clear on how to engage the corporate criminal liability of the company although courts have attempted to apply the identification doctrine in some instances. Consequently, several corporate bodies are left unpunished for their criminal acts. Hence, the purpose of this paper is to evaluate the identification principle's applicability to corporate crimes in Mauritius.
Design/methodology/approach
To achieve the research objective, the black letter research method was adopted to collect secondary data by analysing the related laws on corporate criminal liability and a comparative analysis with some other countries’ rules on the subject matter was conducted. A desk-based approach and content analysis was used to collect this information. The countries selected for the comparison are the USA, UK and Canada.
Findings
From the critical analysis conducted in this paper, it is imperative for Mauritius to establish a more robust corporate criminal liability framework. The identified deficiencies, notably in Section 44(1)(a) of the Interpretation and General Clauses Act, should be reviewed and replaced with comprehensive norms with the goal of ensuring that corporate crimes are tackled properly. Such a proactive strategy not only empowers authorities to effectively address corporate crimes but also encourages corporate entities to take a proactive approach through the implementation of comprehensive compliance frameworks that are reviewed and updated on a regular basis.
Originality/value
At present, this study is among the few academic writings on corporate criminal liability in the context of Mauritius and it is being carried out with the aim of combining a large amount of empirical, theoretical and factual information that can be of use to various stakeholders and not only to academics.
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