This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophisticated economic criminal activities. This thesis is grounded in an interdisciplinary context and applies economics, taxes, accounting, law, criminology and forensic science. It also combines theoretical background with practical case study analysis. Stemming from the case study analysis and the comparative perspectives from the US, this thesis proposes practical solutions proposals for the police work. One of the common features of both Czech and the US system is the essential role of experts. The added value of this thesis includes 10 different proposals in the legislative, institutional, informational and practical police area, such as establishing special police unit tasked with accounting and audit frauds, protection of whistleblowers, more severe punishments, uniform tax software and electronic evidence, better coordination between police and the tax authorities, improving the education of policemen in the economic, tax and accounting area, cooperation with academia and police internships of economics students and also enhanced international cooperation. One cross-cutting finding is the absolute necessity of close and long-term cooperation and coordination between police, judiciary, tax authorities and academia, sharing knowledge, information and know-how and critically analysing recent trends and practical issues. That is the only way how to effectively improve the fight against this complex white-collar crime.

This thesis examines the amendments to Canada's Criminal Code which target the proceeds of crime by, inter alia, criminalizing money laundering and enabling the confiscation of assets. The amendments represent the central thrust of Canada's contribution in a global effort to stem the traffic in illicit drugs, Canada belatedly following the lead of the United States, Great Britain and Australia. In the thesis, I argue that the amendments go much further than earlier crime control initiatives and represent a paradigmatic shift from the traditional, single transaction, individual-oriented structure of criminal law to one which is both property-driven and premised upon multiple-transactions perpetrated by criminal organizations. The amendments focus on the proceeds of crime, as opposed to the offender, individual or corporate, their avowed purpose being to neutralize criminal organizations rather than punish offenders. The effectiveness of the amendments is inexorably tied to the speed by which criminal proceeds can be seized or restrained and thus they operate prospectively, in anticipation of a later conviction. In order to accomplish their objectives, the amendments draw upon concepts previously the preserve of the private law of contract and tort, introducing some which are foreign to the classic norms and traditions of criminal law and sentencing, both substantive and procedural. The thesis examines the amendments from both a textual and a Charter perspective. In so doing, considerable emphasis is accorded the presumption of innocence, a strong legitimating force in criminal law. Integral to the presumption is the Crown's burden of proof - beyond a reasonable doubt. The legislation's adoption of the civil balance of probabilities test is, therefore, considered its weakest link. Other aspects of the legislation give rise to interpretive and Charter challenges. The thesis also discusses the need for tracing mechanisms, mandatory financial transaction reporting, the development of a strike force approach to implementation and a sharing of proceeds by law enforcement agencies. Further, the thesis decries any use of the legislation as a tool for plea bargaining or to target petty criminals. / Law, Peter A. Allard School of / Graduate

The purpose of this study was to determine whether publicly disclosed violations by U.S corporations, resulting in convictions or settlements, erode shareholder investment in the offending organizations. This study was designed to assess whether or not the shareholders' reactions to corporations' violations were related to a decline in organizations' stock valuations across sectors. In addition, this study attempted to assess whether or not shareholder support, expressed by stock prices, declined more after a corporation was prosecuted or reached a settlement for violations, as compared to corporations that disclosed earnings disappointments. Also, this study investigated the stock prices of violating corporations compared to the non-offending corporations from within the same business sector, as well as considered the percentage decline for repeat offenders for violation two compared to violation one. Opposite to hypothesis, results showed that stock prices for the violating companies were significantly greater 12 months after the violation compared to the other months and no significant differences in percent decline between the eight sectors on any of the five decline measures. There were also no differences between violating companies and their matched companies. Companies with a violation had significantly greater stock prices overall than those without a violation.

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Le pétrole, le gaz et les minerais sont des ressources indispensables pour le bon fonctionnement de nos économies et sont très convoitées. Elles sont, en outre, particulièrement propices à l’émergence de flux financiers illicites tels que la corruption, l’évitement fiscal ou encore le blanchiment de capitaux. La prise de conscience relative à l’ampleur des pratiques illicites dans le secteur extractif est relativement récente. Depuis une vingtaine d’années, diverses mesures formant un régime juridique ambitieux ont été adoptées pour endiguer ce phénomène. Malgré l’existence de ce régime juridique, les pratiques illicites perdurent au sein de ce secteur. Les acteurs du secteur extractif, entreprises et agents publics, ont su s’adapter et faire preuve de créativité pour contourner, détourner et manipuler ce régime juridique, afin de préserver leurs avantages et de perpétuer les flux financiers illicites. Ils peuvent également recourir à l’ingénierie juridique et financière qui leur fournit un arsenal d’outils juridiques et mobilise des experts maîtrisant à la perfection l’environnement juridique, politique et financier dans lequel les acteurs du secteur extractif évoluent. Ainsi le droit peut-il être propice aux flux financiers illicites et même au service de ceux-ci tout en voulant les combattre. / Oil, gas and minerals are indispensable resources for our economies and are sought-after. They are particularly prone to illicit financial flows such as corruption, tax avoidance and money laundering. Awareness of the extent of illicit practices in the extractive sector is relatively new. Over the last two decades, various measures have been adopted, forming an ambitious legal framework to combat illicit financial flows in the extractive sector. Despite the existence of this legal framework, illicit practices are still persistent. Stakeholders within the extractive sector such as companies and public officials have been able to adapt and be creative in order to abuse, circumvent and manipulate this legal framework in order to preserve their advantages and perpetuate illicit financial flows. They can also use legal and financial engineering, which provides them with an arsenal of legal tools and mobilizes experts who master the legal, political and financial environment in which companies and public officials evolve. Hence while wanting to combat illicit financial flows, law can find itself propitious to these illicit practices and even to their service.

The issue is based on two main focuses. It records the conference reports from the “4th Liechtenstein Talks on Economic Criminal Law”, which deal in depth with various topics relating to business and compliance. This meeting was organized by the editor Konstantina Papathanasiou and can be seen as setting the pace for the current discourse on white-collar criminal law. But also other articles also found their way into the edition. An overarching focus is the discussion of artificial intelligence in whistleblowing and copyright law. This is how Markus Endres writes about whistleblowing tools such as AI-Supported Data Analysis. Clemens Danda delves deeper into AI and EU copyright law. Another article is dedicated to the topic of anti-money laundering compliance compliance in context with the trade of Art NFTs. This article complements the edition thematically with the area of criminal art law. To sum up, the issue contains a colorful bouquet of many current and future-oriented compliance aspects, takes a close look at them and provides solutions and answers

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Minimal research has been conducted regarding the connection between white collar crime, cybercrime and the effectiveness of digital forensic tools that can assist in combating this new type of crime. The aim of this study is to understand and examine the role that digital forensic tools play during the investigation of white-collar cybercrimes and to evaluate how effective these tools are when implemented in white-collar cybercrime investigations. By conducting in-depth interviews and using a Rational choice theory driven thematic analysis, the findings of this research have revealed how important adaptability of digital forensic tools is to the emerging cybercrime techniques, together with their integration of existing systems, and the adherence to legal and ethical standards. The findings also noted the challenges that are faced by digital investigators when implementing these digital forensic tools in white-collar crimes investigations and the importance of using updated digital forensic tools and skill developed cybersecurity experts to enhance the outcome of investigations. This study concludes by discussing that it is important for digital forensic tools to be continuously updated and skillfully utilized in the investigation of white-collar cybercrimes and that the significant challenges must be addressed for accurate and more reliable investigative outcomes. Various evaluation methodologies should also be developed as different variations of methodological approaches can improve the standards of research and thus provide frameworks that are more reliable for digital forensic studies and white-collar cybercrime investigations.

To engage in wage labor is a significant aspect of many individuals' lives. A workplace can be a space where colleagues communicate and interact with each other. In light of the COVID-19 pandemic, numerous individuals were forced into remote work, which became a substantial part of employees' new routines. As restrictions on remote work are lifted, a transition phase begins for some employees. Today, many wage earners have returned to a physical workplace. This transition is something that may have affected the social work environment. Therefore, the purpose of this thesis is to create a deeper understanding of employees' experiences of interaction in the physical workplace after a period of remote work. To address the purpose, seven employees in the white-collar sector who have all experienced the transition from remote work back to a physical workplace were interviewed. The results were analyzed using Randall Collins (2004) framework on interaction rituals and emotional energy, as well as previous research on the positive and negative effects of interaction in a workplace. The results show that employees now appreciate interaction in the physical workplace more than before the pandemic. It highlights that the everyday interactions occurring with employees' return to a physical workplace contribute to creating well-being. Spontaneous interactions, such as a good morning when entering the office or small talk in the corridor, can be satisfying and foster a sense of comfort among employees. The results indicate that employees describe shared breaks as contributing to maintaining a sense of community and providing a feeling of belonging. However, interaction can also be perceived as distracting, as employees have become accustomed to working in a calm and uninterrupted environment while working from home. The results also show that new patterns of interaction using digital tools continue to be useful upon returning to the office, but these digital platforms fail to replicate the informal interactions and social bonds that typically occur in a physical workplace. / Att lönearbeta är en stor del av många individers liv. En arbetsplats kan vara en plats där kollegor kommunicerar och interagerar med varandra. I samband med covid-19 tvingades en mängd individer till distansarbete, och det blev en stor del av anställdas nya vardag. Rådet kring att arbeta på distans tas bort och en återgångsfas påbörjas för en del anställda. Idag har många anställda kommit tillbaka till en fysisk arbetsplats igen. Denna omställning är något som kan ha påverkat den sociala arbetsmiljön. Syftet med uppsatsen är därför att skapa djupare förståelse för anställdas upplevelser av interaktion på den fysiska arbetsplatsen efter en period av distansarbete. För att besvara syftet har sju anställda inom tjänstemannasektorn som alla varit med om en omställning från distansarbete tillbaka till en fysisk arbetsplats intervjuats. Resultatet har analyserats med hjälp Randall Collins (2004) ramverk om interaktionsritualer och emotionell energi samt tidigare forskning kring vilka positiva och negativa effekter interaktion kan ha på en arbetsplats. Resultatet visar att de anställda uppskattar interaktion på den fysiska arbetsplatsen mer nu än innan pandemin. Det tydliggör att den vardagliga interaktion som sker i samband med anställdas återkomst till en fysisk arbetsplats bidrar till att skapa välbefinnande. Den interaktion som sker spontant såsom ett godmorgon när man kommer in i kontorslandskapet eller småprat i korridoren, kan vara tillfredställande och skapa trivsel hos de anställda. Resultatet visar att de anställda beskriver att de gemensamma rasterna bidrar till att upprätthålla en gemenskap och ger en känsla av tillhörighet. Men parallellt kan interaktion upplevas distraherande, på grund av att de anställda blivit van av att arbeta i en lugn och ostörd miljö när de arbetade hemifrån. Resultatet visar även att nya mönster av interaktion med hjälp av digitala hjälpmedel fortsätter vara användbara vid återkomsten till ett kontorslandskap, men att dessa digitala plattformar inte lyckas att replikera den informella interaktionen och de sociala band som vanligtvis sker på en fysisk arbetsplats.

Text in English / The primary aim of this study is to determine the significance of the application of physical surveillance as a method in the investigation of insurance fraud conducted by the Surveillance Unit at the Forensic Department of Discovery Life. Various objectives were fulfilled in this study:  To explore, identify and describe the value of the application of physical surveillance, as a forensic investigation method, in order to determine the significance of this method in the investigation of insurance fraud at the Forensic Department of Discovery Life.  To determine whether the application of physical surveillance at the Forensic Department of Discovery Life is achieving its intended objective relating to the degree to which the beneficiary’s (Discovery Life) situation has changed as a result of this method.  To apply new information, acquired from the findings of this study, to further develop good practice and enhance performance in order to empower investigators at Discovery Life with new knowledge relating to the application of physical surveillance in the investigation of insurance fraud. Semi-structured interviews were conducted with forensic investigators employed at the Forensic Department at Discovery Life. The research has revealed that the majority of forensic investigators, other than the Surveillance Unit, at the Forensic Department of Discovery Life do not utilise physical surveillance during insurance fraud investigations to assist them in gathering evidence. These investigators also had a lack of knowledge and skills regarding the utilisation of physical surveillance during insurance fraud investigations and the advantages of this method during insurance fraud investigations. As a result of the non-utilisation of physical surveillance during insurance fraud investigations conducted at the Forensic Department of Discovery Life, important information and evidence with regard to the movement and actions of identified perpetrators who commit insurance fraud are lost to the investigators. However, the significance of the application of physical surveillance in the investigation of insurance fraud is emphasised by the forensic investigators attached to the Surveillance Unit of Discovery Life who utilise physical surveillance on a daily basis to investigate insurance fraud. The research has further revealed that insurance fraud is a major concern to the insurance industry, but can be mitigated through the implementation of unconventional investigative methods, such as physical surveillance, to enhance investigative capabilities. It was recommended that all forensic investigators at Discovery Life be trained in the techniques of physical surveillance to address shortcomings of general and out-dated investigation methods. / Criminology and Security Science / M. Tech. (Forensic Investigation)