Year

2017

Degree Name

Doctor of Philosophy

Department

School of Accounting, Economics and Finance

Abstract

Authorities throughout the world have increased the presence of forfeiture legislation aimed at targeting the growing wealth of organised criminals. The concept of removing the use and enjoyment of tainted assets, the proceeds of crime, has become the governing mantra espoused as the driving force behind the juridification of confiscation statutes. The focus on criminal proceeds inevitably invites accounting, as a profession, to join the legal fraternity as a medium in the prosecution of forfeiture matters.

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