Forensic Accounting and Fraud Examination introduces students and professionals to the world of fraud detection and deterrence, providing a solid foundation in core concepts and methods for both public and private sector environments. Aligned with the National Institute of Justice (NIJ) model curriculum, this text provides comprehensive and up-to-date coverage of asset misappropriation, corruption, fraud, and other topics a practicing forensic accountant encounters on a daily basis. A focus on real-world practicality employs current examples and engaging case studies to reinforce comprehension, while in-depth discussions clarify technical concepts in an easily relatable style. End of chapter material and integrated IDEA and Tableau software cases introduces students to the powerful, user-friendly tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements, and coverage of current methods and best practices provides immediate relevancy to real-world scenarios. Amidst increased demand for forensic accounting skills, even for entry-level accountants, this text equips students with the knowledge and skills they need to successfully engage in the field.

This book analyses the mixed courts of professional and lay judges in the Japanese criminal justice system. It takes a particular focus on the highly public start of the mixed court, the saiban-in system, and the jury system between 1928-1943. This was the first time Japanese citizens participated as decision makers in criminal law. The book assesses reasons for the jury system's failure, and its suspension in 1943, as well as the renewed interest in popular involvement in criminal justice at the end of the twentieth century. Popular Participation in Japanese Criminal Justice proceeds by explaining the process by which lay participation in criminal trials left the periphery to become an important national matter at the turn of the century. It shows that rather than an Anglo-American jury model, outline recommendations made by the Japanese Judicial Reform Council were for a mixed court of judges and laypersons to try serious cases. Concerns about the lay judge/saiban-in system are raised, as well as explanations for why it is flourishing in contemporary society despite the failure of the jury system during the period 1928-1943. The book presents the wider significance of Japanese mixed courts in Asia and beyond, and in doing so will be of great interests to scholars of socio-legal studies, criminology and criminal justice.

This is the first comprehensive account of President Herbert Hoover's policies to reform federal criminal justice administration. Beginning with the first words in his inaugural address, Hoover informed the public that a high priority of his administration would be to insist upon reorganization, qualitative improvement, new efficiencies, and formal study of justice system organizations in the federal system. Calder examines Hoover's background and affinity for justice system reform, the campaign trail and crime control issues of 1928 and 1929, intellectual and practitioner resources, the Wickersham Commission, and the reforms of the federal law enforcement, court, and prison systems. Drawing upon extensive primary source collections, this book provides a thorough examination of the Hoover initiatives and assesses their impact on later federal policy. It will be of considerable interest to political scientists, social historians, and those involved in criminal justice programs.

Terrorism has become an everyday reality in most contemporary societies. In a context of heightened fear can juries be trusted to remain impartial when confronted by defendants charged with terrorism? Do they scrutinize prosecution cases carefully, or does emotion trump reason once the spectre of terrorism is invoked? This book examines these questions from a range of disciplinary perspectives. The authors look at the how jurors in terrorism trials are likely to respond to gruesome evidence, including beheading videos. The 'CSI effect' is examined as a possible response to forensic evidence, and jurors with different learning preferences are compared. Virtual interactive environments, built like computer games, may be created to provide animated reconstructions of the prosecution or defence case. This book reports on how to create such presentations, culminating in the analysis of a live simulated trial using interactive visual displays followed by jury deliberations. The team of international, transdisciplinary experts draw conclusions of global legal and political significance, and contribute to the growing scholarship on comparative counter-terrorism law. The book will be of great interest to scholars, students and practitioners of law, criminal justice, forensic science and psychology.

The book reviews the origin and development of the exclusionary rule in China, and systematically explains the problems and challenges faced by criminal justice reformers. The earlier version of the exclusionary rule in China pays more attention to confessions obtained by torture and other illegal methods, reflecting that the orientation of the rule aims mainly to prevent wrongful convictions. Since the important clause that human rights are respected and protected by the country was written in the Constitution in 2004, modern notions such as human rights protection and procedural justice have been widely accepted in China. The book compares various theories of the exclusionary rule in many countries and proposes that the rationale of human rights protection and procedural justice should be embraced by the exclusionary rule. At the same time, the book elaborately demonstrates the thoughts and designs of the vital judicial reform strategy--strict enforcement of the exclusionary rule, including clarifying the content of illegal evidence and improving the procedure of excluding illegal evidence. In addition, the book discusses the influence of the exclusionary rule on the pretrial procedure and trial procedure respectively and puts forward pertinent suggestions for the trial-centered procedural reform in the future. In the appendix, the book conducts case analysis of 20 selected cases concerning the application of the exclusionary rule. This is the first book to give a comprehensive and systematic analysis of the exclusionary rule of illegally obtained evidence in China. The author of the book, senior judge of the Supreme People's Court in China, with his special experience of direct participation in the design of the exclusionary rule, will provide the readers with thought-provoking explanation of the distinctive feature of judicial reform strategy and criminal justice policy in China.

This book brings together a collection of essays by leading criminologists to explore the relationship between the private sector and criminal justice. The private sector has become an increasingly important 'partner' in contemporary criminal justice with the unprecedented growth of public sector 'outsourcing' arrangements. This has resulted in an increasingly pluralised and marketised landscape of contemporary criminal justice. This edited collection examines these developments in different jurisdictions as well as in a wide range of criminal justice contexts and sectors including: the private security sector, policing, prisons, probation and community sanctions, and electronic monitoring. In so doing, it addresses fundamental normative, ideological and ethical debates about the role of the private sector within this new and evolving landscape, as well as descriptive and analytical questions about how criminal justice structures, agencies and processes function and with what effect. The Private Sector and Criminal Justice is essential reading for scholars and students of criminology, penology, policing, security, criminal justice and organisational and management studies. It is also an invaluable resource for criminal justice practitioners.

'Protective Security Law', Second Edition is a text on the legal rights available to security officers, corporations, partnerships and individually owned businesses for the protection of their property from thievery by employees, customers, and others. It was prepared primarily for non-lawyers, but it also presents thoroughly documented coverage of the entire legal spectrum for corporate counsel and individual lawyers who must advise clients regarding security operations.
In addition to its practical application, 'Protective Security Law', Second Edition is a text that is highly suitable for instructional purposes in junior colleges and other educational institutions offering courses relating to protective security. It is valuable in police training schools, because it presents a uniquely simplified treatment of the law regarding police powers of arrest, search and seizure, interrogation and other aspects of law enforcement. This reference is an invaluable source of information on the legal rights and responsibilities of security personnel and merchants regarding thievery and other intrusions upon their lawful interest. An appendix contains statutory provisions from all 50 states and the District of Columbia regarding protective issues of particular concern to merchants and security personnel.

An invaluable source of information on the legal rights and responsibilities of security personnel.
Presents a uniquely simplified treatment of the law regarding police powers.
Highly suitable for instructional purposes in junior colleges and other educational institutions offering courses relating to protective security.

There is little doubt that a series of EU Directives on money laundering and on public procurement have not reduced the incidence of financial crime in public contracts, in banking transactions, or in dealings among the "vulnerable" professions (mainly accountants, lawyers, and notaries). It is the convincingly argued thesis of this book that this failure stems directly from the dependence of these EU Directives on national laws on criminal records. Harmonisation of these laws, the book demonstrates, is not only necessary but urgent. In eighteen incisive essays, leading European authorities in the field provide in-depth discussion of such elements of the subject as methodologies for collecting criminal records, the authorities maintaining such records, the contents of such records and who has access to them, and conflicts with human rights and privacy legislation. The authors show that these factors and others vary enormously from country to country. They recommend EU initiatives that clearly mandate such specifications as the following: efficient exchange of criminal record data among national authorities; which crimes lead to compulsory exclusion from employment, membership, or participation in banking or public tenders; the specific types of employment, membership, and participation affected; erasure period for convictions; level of access for banks, professional associations, and tendering authorities to criminal records; and, exchange of criminal record data in the framework of EU data protection legislation. Standing as it does at a pressure point where criminal law collides with human rights on the one hand and public contracts on the other, this seminal work has a great deal to offer interested parties in several diverse fields of law and administration. The findings and recommendations of its authors are sure to evoke debate across a broad spectrum of academic, professional, and policymaking endeavour.

The slaying of three civil rights workers in Philadelphia, Mississippi, in 1964 was a notorious event documented in Howard Ball's 2004 book Murder in Mississippi. Now Ball revisits that grisly crime to tell how, four decades later, justice finally came to Philadelphia.

Originally tried in 1967, Baptist minister and Klansman Edgar Ray Killen was set free because one juror couldn't bring herself to convict a preacher. Now Ball tells how progressive-minded state officials finally re-opened the case and, forty years after the fact, enabled Mississippians to reconcile with their tragic past.

The second trial of 80-year-old "Preacher" Killen, who was convicted by a unanimous jury, took place in June 2005, with the verdict delivered on the forty-first anniversary of the crime. Ball, himself a former civil rights activist, attended the trial and interviewed most of the participants, as well as local citizens and journalists covering the proceedings.

Ball retraces the cycle of events that led to the resurrection of this "cold case," from the attention generated by the film Mississippi Burning to a new state attorney general's quest for closure. He reviews the strategies of the prosecution and defense and examines the evidence introduced at the trial-as well as evidence that could not be presented-and also relates first-hand accounts of the proceedings, including his unnerving staring contest with Killen himself from only ten feet away.

Ball explores the legal, social, political, and pseudo-religious roots of the crime, including the culture of impunity that shielded from prosecution whites who killed blacks or "outside agitators." He also assesses the transformation in Mississippi's life and politics that allowed such a case to be tried after so long. Indeed, the trial itself was a major catalytic force for change in Mississippi, enabling Mississippians to convey a much more positive national image for their state.

Ball's gripping account illuminates all of this and shows that, despite racism's long stranglehold on the Deep South, redemption is not beyond the grasp of those who envision a more just society.

This book examines the simultaneous protection of fundamental rights by various norms and jurisdictional organs, focussing on the multilevel protection of the principle of legality in Criminal Law.Written by accredited specialists in criminal law, constitutional law, international public law, and the philosophy of law, the majority of them ex-Counsels of the Spanish Constitutional Court, it addresses various manifestations of the principle of legality: the requirement of precision, the judicial subjection to law and the prohibition of bis in idem. It does so not only from a theoretical perspective, but also through a comparative study of the jurisdiction of the European Court of Human Rights, the Inter-American Court of Human Rights, the Court of Justice of the European Union and state constitutional courts. This practical approach characterizes the book, which culminates in a detailed analysis of the relevant ECtHR Judgement Del Rio Prada v. Spain on the retroactivity of unfavourable jurisprudence."Multilevel protection of the principle of legality in Criminal Law" is a useful instrument of reflection for scholars of both the principle of criminal legality and the problems that arise from the concurrency of protective jurisdictions of human rights.

This book presents a scholarly examination of some of the most popular psychiatric disorders, psychological syndromes, trauma disorders, addictions, and emotional injury claims in an attempt to determine if these are merely forms of malingering being used to achieve financial gain through litigation, or as a means of escaping criminal or civil responsibility. The book also examines unreliable and unsubstantiated treatment and assessment methods used by the mental health industry which find their way into the courtroom. There has been a significant amount of research (and anecdotal evidence) recently presented in the scientific literature regarding many of the above-mentioned topics. In addition, there is a seemingly neverending parade of legal cases in the media which are examples of some of the topics of this book (e.g., the Andrea Yates case and others). What distinguishes this edited book from others is (1) it does not shy away from confronting the unusual and even bizarre psychological phenomena which the legal profession must deal with; (2) it provides a solid theoretical review from renown psychologists, psychiatrists, and lawyers; (3) it provides the latest psychological research findings relating to various questionable disorders and methods; (4) it presents real-life experiences from the courtroom; and (5) relevant case law is discussed. This book will be of monumental use to practicing attorneys and law students, practicing psychologists and psychiatrists, and students in mental health and criminal justice. The book will allow for a clear understanding of "syndrome" evidence, its uses and abuses, malingering, phony and bogus "diseases" and "addictions," and how patients, clients, and defendants (as well as psychiatrists, psychologists, and lawyers) abuse the mental health and legal systems in order to escape criminal culpability, attain benefits, or make a case.

The Need for Reform: Bail, Pretrial Release, and Detention: The Critical Need for Judicial Reform. The Development and Implementation of Voluntary Guidelines in Criminal Justice. Evidence about Guidelines. The Pretrial Systems in Three Urban Courts: The Courts in Boston, Dade County, and Maricopa County. Design of the Research. The Consequences of Bail Decisions in the Three Courts. The Nature of Bail Decision Making in Maricopa County. The Nature of Bail Decision Making in Dade County. The Nature of Decision Making in Boston Municipal Court. Visibility, Equity, Rationality, and Effectiveness in the Three Court Systems. Construction of Decision Guidelines for Pretrial Release: Consideration of Alternative Decision Making Models. The Construction of Bail-Pretrial Release Decision Guidelines in the Courts. Estimating the Impact of the Guidelines. Implementation and Evaluation of Judicial Decision Guidelines: Implementation and Evaluation. The Implementation of Pretrial Release Guidelines in Maricopa County. The Implementation of Pretrial Release Guidelines (`Uniform Bond Standards') in Dade County. Conclusion: The Promise of Pretrial Release Guidelines: The Promise of Decision Guidelines for Pretrial Release. Postscript: Pretrial Release Guidelines and the Passage of Time. Appendix. Index.

This book includes guiding cases of the Supreme People's Court, cases deliberated on by the Judicial Committee of the Supreme People's Court and cases discussed at the Joint Meeting of Presiding Judges from various tribunals. This book is divided into three sections, including "Cases by Justices", "Cases at Judicial Committee" and "Typical Cases", which will introduce readers to Chinese legal processes, legal methodologies and ideology in an intuitive, clear and accurate manner. This book presents cases selected by the trial departments of the Supreme People's Court of China from their concluded cases. In order to give full weight to the legal value and social functions of cases from the Supreme People's Court, and to achieve the goal of "serving the trial practices, serving economic and social development, serving legal education and legal scholarship, serving international legal exchanges among Chinese and foreign legal communities , serving the rule of law in China", the China Institute of Applied Jurisprudence, with the approval of the Supreme People's Court, opts to publish "Selected Cases from the Supreme People's Court of the People's Republic of China" in both Chinese and English, for domestic and overseas distribution.

Because of its eclectic nature, criminal justice can be a difficult discipline to research. This readable guide should help students through the maze of data. "Choice"

Lutzker and Ferrall skillfully introduce the student, professor, or researcher to the sources in the field and suggest logical ways of approaching them when doing research. "Reference Books Journal"

Here is Gregory, who spent two years in solitary confinement before he was convicted of any crime; here is Ethiop, who was imprisoned for homicide despite the absence of a murder weapon, a motive, or witnesses to his alleged crime; and here is Mazar, a convicted murderer, who writes poetry, speaks three languages fluently, and has a genius I.Q. Their "War Stories," along with the stories of 13 other students in a Western Civilization class, are chronicled here by the teacher who earned their respect and trust while tracing the paths that brought them together behind the walls of a maximum security prison.

Americans are vitally concerned about crime. Politicians call for tougher sentences and larger prisons as the headlines decry the sad state of America's inner cities. Yet, amid this din of strident voices, we seldom hear the testimony of those who can speak most authoritatively about the roots of crime and the efficacy of the criminal justice system. We seldom hear from the convicts and inmates themselves. In this poignant and provocative narrative, a history teacher introduces us to fifteen men in a maximum security prison. The stories told by these prisoners confound the easy categories we employ to judge guilt and innocence: some of the men arouse our indignation, while others compel us to question the workings of the criminal justice system. Some point to the ignorance and prejudice that often lie behind the desire to lock 'em up and throw away the key. Throughout, readers will be confronted with facts from the lives of men who are--sometimes simultaneously--perpetrators and victims of the criminal culture we deplore.

From white-collar to environmental crime, and hate crime to sexual violence, the study of victims and of the processes of victimisation is indispensable to understanding the full scale of the effects of crime in society. In this book, Basia Spalek offers a theoretically detailed and empirically rich account of how victimology has developed into a field that transcends academic disciplines and brings together researchers, practitioners, activists and community members. This second edition of Crime Victims continues to be a comprehensive and up-to-date overview of the historical, social, political and cultural issues and trends in approaches to victims and victimisation. It introduces victimological theory, explores the impacts of crime on victims, and the challenges involved in developing victim support services. In addition, acknowledging the increasing recognition of trauma as central to understanding victimisation, it includes a therapeutic toolkit for victims, offenders and practitioners working in and with the criminal justice system. With Cutting Edge Research and Case Study sections added at the end of each chapter to highlight victimology as a vibrant and continuously developing field, Crime Victims is an essential resource to a broad audience, ranging from students of victimology, criminology and sociology to practitioners and professionals.

How Can You Represent Those People? is the first-ever collection of essays offering a response to the "Cocktail Party Question" asked of every criminal lawyer: how do you represent guilty criminals?
The contributors are a diverse group of prominent lawyers and rising stars, each offering a different--and often very personal-- perspective on "the Question." Many share stories--comic and tragic, stirring and heartbreaking--about how it feels to defend people accused of crimes ranging from the "ordinary" to the horrific. This fascinating collection is a must-read for anyone interested in crime, punishment, race, poverty, and the motivations of criminal lawyers.

As computer and internet technologies continue to advance at a fast pace, the rate of cybercrimes is increasing. Crimes employing mobile devices, data embedding/mining systems, computers, network communications, or any malware impose a huge threat to data security, while cyberbullying, cyberstalking, child pornography, and trafficking crimes are made easier through the anonymity of the internet. New developments in digital forensics tools and an understanding of current criminal activities can greatly assist in minimizing attacks on individuals, organizations, and society as a whole. Digital Forensics and Forensic Investigations: Breakthroughs in Research and Practice addresses current challenges and issues emerging in cyber forensics and new investigative tools and methods that can be adopted and implemented to address these issues and counter security breaches within various organizations. It also examines a variety of topics such as advanced techniques for forensic developments in computer and communication-link environments and legal perspectives including procedures for cyber investigations, standards, and policies. Highlighting a range of topics such as cybercrime, threat detection, and forensic science, this publication is an ideal reference source for security analysts, law enforcement, lawmakers, government officials, IT professionals, researchers, practitioners, academicians, and students currently investigating the up-and-coming aspects surrounding network security, computer science, and security engineering.

The dramatic uprisings that ousted the long-standing leaders of several countries in the Arab region set in motion an unprecedented period of social, political and legal transformation. The prosecution of political leaders took centre stage in the pursuit of transitional justice following the 'Arab Spring'. Through a comparative case study of Egypt, Libya, Tunisia and Yemen, this book argues that transitional justice in the Arab region presents the strongest challenge yet to the transitional justice paradigm. This paradigm is built on the underlying assumption that transitions constitute a shift from non-liberal to liberal democratic regimes, where often legal measures are taken to address atrocities committed during the prior regime. The book is guided by two principal questions: first, what trigger and driving factors led to the decision of whether or not to prosecute former political leaders? And second, what shaping factors affected the content and extent of decisions regarding prosecution? In answering these questions, the book enhances our understanding of how transitional justice is pursued by different actors in varied contexts. In doing so, it challenges the predominant understanding that transitional justice uniformly occurs in liberalising contexts and calls for a re-thinking of transitional justice theory and practice. Using original findings generated from almost 50 interviews across 4 countries, this research builds on the growing critical literature that claims that transitional justice is an under-theorised field and needs to be developed to take into account non-liberal and complex transitions. It will be stimulating and thought-provoking reading for all those interested in transitional justice and the 'Arab Spring'.