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Offences concerning directors and officers of a company

Author

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  • G. Scanlan

Abstract

Purpose - The purpose of this paper is to consider the present and possible future nature of the legal regime regulating and seeking to control fraud and corruption on the part of directors and officers of companies in the UK. Design/methodology/approach - This paper outlines aspects in the present and future fight against fraud and corruption on the part of directors and officers of companies, particularly with regard to public and listed companies in the UK. Findings - The paper emphasises the need for the UK Government to secure adequate resources for the investigating and enforcement authorities to ensure that the law of fraud and corruption is effectively enforced, rather than pursue a policy of constant enactment of new legislation which is increasingly complex and ineffective. Originality/value - The paper considers the creation of a new generic offence to supplement the new generic offences created under the Fraud Act 2006, based on the established principle of the fiduciary duty, a duty owed by all directors and officers to their companies. These offences could form the central core of a future legal regime regulating the conduct of directors and officers.

Suggested Citation

  • G. Scanlan, 2008. "Offences concerning directors and officers of a company," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 15(1), pages 22-37, January.
    • Handle: RePEc:eme:jfcpps:13590790810841671
    DOI: 10.1108/13590790810841671
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