Doctor of Philosophy
School of Accounting, Economics and Finance
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.
Fargher, Ian Kenneth, Accounting as a Medium of Juridification: The Pragmatic Context of Forfeiture Law and Its Application, Doctor of Philosophy thesis, School of Accounting, Economics and Finance, University of Wollongong, 2017. https://ro.uow.edu.au/theses1/206