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Book part
Publication date: 4 May 2020

Verónica Michel

In a country where judicial institutions are known to be inefficient and where activists have traditionally not engaged in legal mobilization, what explains the emergence…

Abstract

In a country where judicial institutions are known to be inefficient and where activists have traditionally not engaged in legal mobilization, what explains the emergence of NGO strategic litigation? The author argues that a change in the legal opportunity structure impacts how activists interact with the legal system. Comparing two states in Mexico, the author demonstrates that the introduction of private prosecution rights opened the door for activists to litigate femicide cases. The emergence of strategic litigation has helped improve compliance with international human rights law and has had a demonstration effect on how to use the law to press for accountability.

Abstract

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Legal Professions: Work, Structure and Organization
Type: Book
ISBN: 978-0-76230-800-2

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Book part
Publication date: 10 October 2014

Zelia Gallo

In this chapter I discuss judicial contributions to Italian penality. I look at the penal incentives produced by interactions between judicial and political classes, and

Abstract

Purpose

In this chapter I discuss judicial contributions to Italian penality. I look at the penal incentives produced by interactions between judicial and political classes, and ask whether judges and prosecutors have been forces for punitiveness or moderation. I discuss the relevance of the Italian case for broader analyses of Western penality.

Design/methodology/approach

My chapter offers a political-sociological account of judicial contributions to punishment. I analyse the penal incentives created by different national institutional set-ups, specifically addressing judicial contributions to penality using a framework developed by Joachim Savelsberg and Nicola Lacey. The framework examines judicial structure in the institutional context looking at the penal implications of bureaucratisation of the judiciary and the capacity for co-ordination between judges and politicians. I include judicial legitimacy as an additional dimension in this framework.

Findings

I conclude that the Italian judiciary have been forces for punitiveness and moderation. Their contributions can be systematised by looking at the waxing and waning of judicial legitimacy, and the consequent expansion and contraction of judicial powers. I claim that judicial legitimacy is also relevant to other (‘non-Italian’) analyses of judicial contributions to contemporary Western penality.

Originality/value

By adding legitimacy to investigations of judicial contributions to penality I provide an organising principle with which to analyse the penal role of Italian judicial actors. I thus allow Italy to be kept in conversation with existing comparative models, without assuming that it either conforms to the models entirely, or that the models should otherwise be eschewed. I use the Italian case to demonstrate the relevance of legitimacy when analysing judicial contributions to Western penality, arguing that changing legitimacy affects the terms and effect of interaction between judicial and political classes.

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Punishment and Incarceration: A Global Perspective
Type: Book
ISBN: 978-1-78350-907-2

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Article
Publication date: 1 March 1999

Peter Johnstone

In England and Wales the Crown Prosecutor is a lawyer who is independent from the investigation and is charged with assessing evidence and evaluating whether a prosecution…

Abstract

In England and Wales the Crown Prosecutor is a lawyer who is independent from the investigation and is charged with assessing evidence and evaluating whether a prosecution should proceed or not. The CPS is intentionally authorised to override the decisions of the police to curb any potentially over‐zealous investigations and evidence gathering that might subsequently tarnish the standards of procedure in the courts when applying the criminal law. The increasingly burdensome rules of disclosure have made demands on the CPS which are akin to the overall requirement on the investigating magistrate of civil law jurisdictions to find the truth by examination of the prosecution and defence evidence. The recent moves to return a limited number of lawyers to police stations is a further indication that the future role of the CPS may include an active rather than solely passive role in evidence gathering. The Serious Fraud Office are directly involved in the investigation and prosecution of complex frauds. This office has statutory and judicial authority to conduct investigations which follow an inquisitorial rather than accusatorial model. The juge d'instruction in France has authority to direct and control police investigations and subsequently to compile a dossier of evidence for presentation before a trial court. This paper points out that there are close parallels emerging in pre‐trial procedures in England and Wales and in France and the criticisms of the role of the investigating magistrate, the ‘sick man’, may hold lessons to be learnt for investigators and prosecutors within this jurisdiction.

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Journal of Financial Crime, vol. 7 no. 1
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 June 1999

Rocco R. Vanasco

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and

Abstract

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

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Managerial Auditing Journal, vol. 14 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 15 September 2020

Paolo Ricci and Pietro Pavone

The paper aims to reach a better understanding of accountability and social reporting in the Italian justice system, by examining the state of the art of both literature…

Abstract

Purpose

The paper aims to reach a better understanding of accountability and social reporting in the Italian justice system, by examining the state of the art of both literature and practice. The case study highlights the critical elements in drawing up the social report of one of the most important Prosecutor Offices in Italy.

Design/methodology/approach

The case study analyzes the activities of the actors involved in the report building process by detailing all the steps involved in a research diary, in order to examine such process from the inside, thus reversing its perspective.

Findings

The study shows that both the lack of guidelines for judicial administrations and a consolidated trend of transforming administrative facts into documents useful to stakeholders slow down the evolution of practices, which are stuck in a perpetual trial stage.

Research limitations/implications

The limitations are mainly related to the adoption of a single case study, which does not include any comparison with other reporting experiences in the justice sector.

Originality/value

This paper adds evidence to the theoretical debate on social reporting in the justice sector which has so far received the attention of a limited number of scholars. Furthermore, unlike other studies focusing exclusively on the final report while overlooking the process that turns input into output, this research deals with the core of the social reporting process and practices in their development, capturing their most intimate and controversial aspects from the inside.

Details

International Journal of Public Sector Management, vol. 33 no. 6/7
Type: Research Article
ISSN: 0951-3558

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Book part
Publication date: 15 October 2013

Caterine Arrabal Ward

I intend to provide an understanding of the possibilities that exist for the judgment of wartime rape at the international, domestic and in-between levels.

Abstract

Purpose

I intend to provide an understanding of the possibilities that exist for the judgment of wartime rape at the international, domestic and in-between levels.

Design/methodology/approach

What is required is an examination of prosecutions and judgments of the ICTY (International Criminal Tribunal for the former Yugoslavia), the ICTR (International Criminal Tribunal for Rwanda), the SCSL (Special Court for Sierra Leone) and the ICC (International Criminal Court). I employ an international law and gender studies approach.

Findings

To count as a crime against humanity, war rape must have been committed as part of a widespread attack on a civilian population. This reflects the idea that war rape is not based solely in the violation of a woman’s body. The problem is that war rapes occur absent the explicit purpose to destroy a community. This chapter provides insight to the historical background of wartime rape to scholars, feminist legal theorists, sociologists, NGOs and lawyers.

Originality/value

By alerting us to the fact that the international community appears to elevate violations of groups or communities over the violation of individual women during conflict, the chapter suggests that the human rights of women may not be fully protected.

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Gendered Perspectives on Conflict and Violence: Part A
Type: Book
ISBN: 978-1-78350-110-6

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Article
Publication date: 1 February 1998

Rocco R. Vanasco

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and

Abstract

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

Details

Managerial Auditing Journal, vol. 13 no. 1
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 27 June 2017

Jim Peterson

Abstract

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Count Down
Type: Book
ISBN: 978-1-78714-700-3

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Book part
Publication date: 4 May 2020

Chris Kendall

This chapter examines the delicate balance achieved by apex courts in new democracies when dealing with impunity for rights violations during times of transitional…

Abstract

This chapter examines the delicate balance achieved by apex courts in new democracies when dealing with impunity for rights violations during times of transitional justice. While international law has clearly rejected amnesties for past rights violations, domestic politics sometimes incorporate amnesties as part of larger peace settlements. This puts courts in the difficult situation of balancing the competing demands of law and politics. Courts have achieved equipoise in this situation by adopting substantive interpretations and procedural approaches that use international law’s rights-based language but without implementing international law’s restrictions on amnesties. In many cases, courts do this without acknowledging the necessarily pragmatic nature of their decisions. In fact, oftentimes courts find ways of avoiding having to make any substantive decision, effectively removing themselves from a dispute that could call into question their adherence to international legal norms that transcend politics. In doing so, they empower political actors to continue down the road toward negotiated peace settlements, while at the same time protecting the courts’ legitimacy as institutions uniquely situated to protect international human rights norms – including those they have effectively deemphasized in the process.

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