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Auditing Practices Board, (1995). Statement of Auditing Standards 120: Consideration of Law and Regulations, London, APB.

Auditing Practices Board, (1997). Practice Note 12: Money Laundering, London, APB.

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Auditing Practices Committee, (1980b). Internal Controls, London, APC.

Auditing Practices Committee, (1983). Representations by Management, London, APC.

Barchard, D., (1992). Asil Nadir and rise and fall of Polly Peck, London, Gollancz.

Barnet, R.J. and Cavanagh, J., (1994). Global Dreams: Imperial corporations and the New World Order, New York, Simon & Schuster.

Bingham, The Honourable Lord Justice, (1992). Inquiry into the Supervision of the Bank of Credit and Commerce International, London, HMSO.

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Castells, M., (1997). The Power of Identity, Oxford, Blackwell.

Coleman, J.W., (1994). The Criminal Elite: The Sociology of White-Collar Crime, New York, St. Martin's Press.

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Coopers & Lybrand, (1984). Manual of Auditing, London, Gee.

Department of Trade and Industry, (1997). Guinness PLC, London, The Stationery Office.

Ehrenfeld, R., (1992). Evil Money, New York, Harper.

Financial Action Task Force, (1996). FATF- VII Report on Money Laundering Typologies, Washington DC, US Department of Treasury.

Financial Crimes Enforcement Network, (1992). An Assessment of Narcotics-Related Money-Laundering, Washington DC, US Department of Treasury.

Gold, M. and Levi, M., (1994). Money-Laundering in the UK, London, The Police Foundation.

Hampton, M.P., (1996). The Offshore Interface: Tax Havens and Offshore Finance Centres in the Global Economy, Macmillan, Basingstoke.

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Home Affairs Committee, (1994). Organised Crime: Minutes of Evidence and Memorandum, London, HMSO.

Hook, P., (1998). No Laughing Matter, Accountancy Age, 12 February, pp. 16-17.

Inman, P., (1997). Chasing the money cheats, Accountancy Age, 3 April, p. 16-17.

Institute of Chartered Accountants in England & Wales, (1994). The Recognition and Action to be taken in respect of Money Laundering (Technical Release FRAG 11/94), March, London, ICAEW.

Institute of Chartered Accountants in England & Wales, (1996). The Laundering of the Proceeds of Criminal Conduct: A Discussion of the Audit Implications, June, London, ICAEW.

Kerry, J. and Brown, H., (1992). The BCCI Affair, Washington DC, US Government Printing Office.

Kochan, N. and Whittington, B., (1991). Bankrupt, The BCCI Fraud, London, Gollancz.

Levi, M., (1987). Regulating Fraud: White-Collar Crime and the Criminal Process, London, Routledge.

Mansell, S., (1989a) Firms face institute's wrath over AGIP, Accountancy Age, 20 July, p.1.

Mansell, S., (1989b). Grant Thornton man linked to AGIP affair, Accountancy Age, 5 October, p.1

Mansell, S., (1991a). Ripples of Uncertainty Offshore, Accountancy Age Magazine, February, pp. 9-14.

Mansell, S., (1991b). Death of an AGIP middleman, Accountancy Age, 20 June, p. 13.

Mansell, S., (1991c). Invoices show Grant Thornton AGIP role, Accountancy Age, 28 February, p. 3.

Mansell, S., (1991d). Coopers' alleged AGIP role: English ICA knew, Accountancy Age, 28 March, p. 1.

Mansell, S., (1995). Secret institute report on AGIP revealed, Accountancy Age, 9 February, p. 1.

McBarnet, D., (1991). Whiter than white collar crime: tax, fraud insurance and the management of stigma, British Journal of Sociology, September, pp. 323-344.

McCormack, G., (1996). Money Laundering and Banking Secrecy in the United Kingdom, in P. Bernasconi (ed.), Money Laundering and Banking Secrecy, Amsterdam, Kluwer.

Mitchell, A., Sikka, P., Puxty, T. and Willmott, H., (1994). Ethical Statements as Smokescreens for Sectional Interests: The Case of the UK Accountancy Profession, Journal of Business Ethics, Vol. 13, No. 1, pp. 39-51.

Organisation for Economic Co-operation and Development, (1998). Harmful Tax Competition: An Emerging Global Issue, Paris, OECD.

Partnoy, F., (1997). F.I.A.S.C.O: Blood in the Water on Wall Street, London, Profile Books.

Power, M., (1993). Auditing and the Politics of Regulatory Control in the UK Financial Sector, in J. McCahery, S. Picciotto and C. Scott (eds.), Corporate Control and Accountability, Oxford, Clarendon Press.

Rider, B., (1996). Money Laundering Control, Dublin, Round Hall Sweet & Maxwell.

Robinson, J., (1994). The Laundrymen, London, Simon & Schuster.

Sikka, P. and Willmott, H., (1995). Illuminating the State-Profession Relationship: Accountants Acting as Department of Trade and Industry Investigators, Critical Perspectives on Accounting, Vol. 6, No. 4, pp. 341-369.

Sikka, P., Puxty, T., Willmott, H. and Cooper, C., (1998). The Impossibility of Eliminating the Expectations Gap: Some Theory and Evidence, Critical Perspectives on Accounting, Vol. 9, No. 3, pp. 299-330.

United Nations Office for Drug Control and Crime Prevention, (1998). Financial Havens, Banking Secrecy and Money Laundering, Vienna, United Nations.

Widlake, B., (1995). Serious Fraud Office, London, Little Brown.

Wiener, J., (1997). Money Laundering: Transnational Criminals, Globalisation and the Forces of `Redomestication', Journal of Money Laundering Control, Vol. 1, No. 1, pp. 51-63.

Wolfensohn, J.D., (1998). Accountants and societies - serving the public interest, Accounting & Business, January, pp. 12-14.

Woolf, E., (1983). Banks: the substance over the form, Accountancy, September, pp. 111-112.

Woolf, E. (1986). Auditing Today (Third Edition), Hemel Hempstead, Prentice-Hall.

 


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