English, Article edition: “If in doubt count it out!”: a review of the AIT criminal trial Samantha Hatt; Richard Burger

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Bookmark: http://trove.nla.gov.au/version/31332
Physical Description
  • article
Language
  • English

Edition details

Title
  • “If in doubt count it out!”: a review of the AIT criminal trial
Author
  • Samantha Hatt
  • Richard Burger
Physical Description
  • article
Notes
  • Purpose – The purpose of this paper is to consider the outcome of the Financial Services Authority (FSA)'s first ever contested criminal prosecution of company directors accused of making misleading statements to the market. Design/​methodology/​approach – The paper reviews the trial and the comments of the trial judge and court of appeal on sentence and confiscation. Findings – This case shows the FSA's willingness to prosecute significant cases of market misconduct and how seriously the courts consider such behaviour. Originality/​value – This paper will be of interest to the directors and officers of listed companies, their professional advisers and regulatory lawyers.
  • Crimes, Financial reporting, Financial services
  • RePEc:eme:jfrcpp:v:15:y:2007:i:1:p:108-115
Language
  • English
Contributed by
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