9 results
Search Results
2. An Analysis of the Auditors' Liability to Third Parties in Australia.
- Author
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Nguyen, Vylan and Rajapakse, Pelma
- Subjects
AUDITING ,JURISDICTION ,LEGAL liability ,DISCLAIMERS - Abstract
The purpose of this research paper is to provide a comprehensive analysis of the scope of auditors' liability to third parties in Australia. In addition to examining the current legal position in Australia, the law on auditors' liability in other jurisdictions, including the United Kingdom, United States, Canada and New Zealand, will be examined and compared to the extent of their influence on Australian laws. It is argued that auditors in Australia are subject to a greater scope of liability than in other countries. As a result, there is a need for reform of audit laws in Australia to limit the extent of auditors' liability. Further, it is submitted that the development of future auditing laws in Australia should allow for the appropriate consideration of international trends in limiting liability. It is also anticipated that the proposed reforms will adequately safeguard auditors from the threat of litigation by third parties, and ultimately ensure that the floodgates for liability in Australia are not opened to an indeterminate level. [ABSTRACT FROM AUTHOR]
- Published
- 2008
- Full Text
- View/download PDF
3. Workplace bullying laws in Australia.
- Author
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O’Rourke, Anne and Antioch, Sarah Kathryn
- Subjects
- *
BULLYING in the workplace , *JURISDICTION , *CRIMINAL law , *LAW - Abstract
Workplace bullying remains a substantial problem in many developed countries. It is estimated to cost the Australian economy over AUD$6 billion annually, the Irish economy at least €3 billion and the US around US$300 billion. In 2012 the Australian Government established a parliamentary inquiry into workplace bullying that resulted in the creation of a specific bullying jurisdiction within the Fair Work Commission to deal with the issue. This paper provides an overview and critical analysis of the new jurisdiction, comparing it to approaches in Europe and the United States. The paper argues for the adoption of stricter penalties, including criminal sanctions with considerable fines and uncapped compensation, as the most effective deterrent to toxic workplace cultures. [ABSTRACT FROM AUTHOR]
- Published
- 2016
- Full Text
- View/download PDF
4. Not Ordinary Trading Companies: Common Law Responses to Insolvent Utilities in the United Kingdom, Australia and the United States.
- Author
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Wardrop, Ann
- Subjects
COMMON law ,TRADING companies ,JURISDICTION - Abstract
This paper discusses the extent to which the common law recognized public interest considerations when confronted with utility insolvencies in the UK, Australia, and the US in the period 1825 to 1970. Jurisprudence in all three jurisdictions concerning insolvent utilities arose in the nineteenth century out of the difficulties arising from the financial distress of railway companies. It is argued that public interest considerations were mobilized to justify various degrees of restriction on the usual rights of creditors in all jurisdictions. While evidence was found of the use of public interest theory in all jurisdictions, there was little development of it in the UK and Australia compared with the US. This may have been because of the early introduction of statutory schemes of arrangement in both countries and because of the nationalization of the industries for the better part of the twentieth century. In the US, on the other hand, public interest theory in the context of insolvent railways and other utilities was much more developed. In particular, it provided part of the rationale for the judicial development of the equity receivership into a comprehensive corporate reorganization mechanism. [ABSTRACT FROM AUTHOR]
- Published
- 2011
- Full Text
- View/download PDF
5. Forum Non Conveniens in Australia: A Comparative Analysis.
- Author
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Gray, Anthony
- Subjects
COMMON law ,COMPARATIVE studies ,LAW - Abstract
This paper critically examines the law of forum non conveniens, in particular the use of the ‘clearly inappropriate forum’ test in Australia, compared with the ‘more appropriate forum’ test applied in jurisdictions such as the UK and the US. It traces the development of the law in the UK in relation to forum non conveniens, including the English acceptance of the doctrine, and how it has been applied in various cases. Some criticism of the ‘more appropriate forum’ test is noted, and it is not recommended that the courts adopt the ‘laundry list’ approach evident in some US decisions, where up to 25 different factors are considered in assessing a forum non conveniens application. It considers the Australian ‘clearly inappropriate forum’ test, and concludes that the ‘clearly inappropriate forum’ test should no longer be followed in that it is unnecessarily parochial and is not consistent with other goals of the rules of private international law including comity. Links between Australia and the subject matter may well be tenuous. Confusion attends the application of the test in Australia at present, the court has rejected the English approach but claims to apply some of the factors mentioned in the English approach in the Australian test, and there is an undesirable schism between statutory rules applicable in domestic cases and the approach when the common law doctrine of forum non conveniens is used. The law regarding forum non conveniens should be harmonious with choice of law rules, and interest analysis can assist in formulating the desired approach to forum non conveniens applications. [ABSTRACT FROM AUTHOR]
- Published
- 2009
- Full Text
- View/download PDF
6. Achieving restorative justice: Assessing contrition and forgiveness in the adult conference process.
- Author
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Halsey, Mark, Goldsmith, Andrew, and Bamford, David
- Subjects
- *
RESTORATIVE justice , *JURISDICTION , *AUSTRALIAN states , *CRIMINALS , *JUVENILE delinquency , *META-analysis - Abstract
This paper examines the key processes and outcomes of a pilot adult restorative justice programme initiated in one Australian state. We focus particularly on the methods used to ‘capture’ expressions of contrition and forgiveness in various conference settings. In addition, we examine the legal and procedural considerations arising from the pilot, and draw, importantly, on victim and offender narratives of ‘the conference experience’. In concluding, we note the substantive potential for restorative justice to play a meaningful role in adult contexts and briefly consider the future for initiatives of this kind. [ABSTRACT FROM AUTHOR]
- Published
- 2015
- Full Text
- View/download PDF
7. A country not divided: A comparison of public punitiveness and confidence in sentencing across Australia.
- Author
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Roberts, Lynne D, Spiranovic, Caroline, and Indermaur, David
- Subjects
- *
LEGISLATION , *PUBLIC opinion , *CRIMINAL sentencing , *TELEPHONE surveys , *JURISDICTION , *IMPRISONMENT rates , *AUSTRALIAN states - Abstract
Changes to sentencing legislation are often introduced or justified on the basis of satisfying public opinion. If sentencing policy is a reflection of public opinion we should see a concordance between different sentencing policies and public opinion. This paper provides a comparison between Australian States and Territories in terms of two key measures of public attitude concerning sentencing: confidence in sentencing and punitiveness. These results are based on acomprehensive telephone survey (N = 6005) of Australian adults which utilized a stratified random sample of households from the Electronic White Pages. It was found that there were only minor differences in the key measures of public attitude despite the notable differences between the States and Territories of Australia with respect to sentencing policy. Differences in public attitudes across jurisdictions were small, accounting for less than 2 per cent of variation in confidence in sentencing and punitive attitudes scores. In addition, despite the predicted moderately negative association between confidence in sentencing and punitiveness, neither of these variables was related in any systematic way to jurisdictional differences in imprisonment rates. The major implication of these findings is that the wide differences in sentencing practice and policy between jurisdictions in Australia are not linked to differences in public attitudes, supporting Beckett's (1997) argument that sentencing policy is better understood as a function of political initiative rather than a direct articulation of public attitude. [ABSTRACT FROM AUTHOR]
- Published
- 2011
- Full Text
- View/download PDF
8. Identifying the characteristics of child sexual abuse cases that exit the criminal justice system before the forensic interview.
- Author
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Christensen, Larissa S., Sharman, Stefanie J., and Powell, Martine B.
- Subjects
CHILD sexual abuse ,JURISDICTION ,CRIMINAL justice system ,PENANCE ,FORENSIC sciences - Abstract
Most child sexual abuse cases do not result in conviction; rather, they result in attrition at an earlier point in the system. Although research has looked at case characteristics associated with attrition at later stages of the system (i.e. the laying of charges and prosecution stages), to date, no research has studied the case characteristics associated with attrition as soon as a report has been made to authorities. The aim of this study was to determine the case characteristics (child complainant, suspect and additional case characteristics) associated with attrition when a case first enters the criminal justice system before a forensic interview is conducted. All child sexual abuse incidents reported to police in one jurisdiction of Australia in 2011 were examined. Three case characteristics were found to predict attrition: previous disclosure, abuse frequency and the child complainant’s age. Specifically, cases were more likely to result in attrition when the child had not previously disclosed the abuse to an adult, the abuse was a single incident rather than repeated, and a curvilinear relationship was found for child age. Cases involving children aged 7–12 years were less likely to result in attrition than cases involving younger (0–6 years) and older (13–15 years) children. This information should assist professionals and researchers in developing interventions to reduce the attrition when necessary during this early stage of the criminal justice system. [ABSTRACT FROM AUTHOR]
- Published
- 2016
- Full Text
- View/download PDF
9. Using video link to take forensic evidence-- lessons from an Australian case study.
- Author
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Wallace, Anne
- Subjects
AUDIOVISUAL materials ,FORENSIC sciences ,VISUAL aids ,JURISDICTION ,POLICE ,EMPIRICAL research ,CASE studies - Abstract
This article examines the use of audio-visual communications technology (specifically, video link) to enable courts to receive forensic evidence in criminal cases. It outlines the legislative powers to take evidence via video link in Australia, identifying their broad discretionary nature, and analysing relevant case law on their interpretation. The article then discusses empirical findings from an Australian case study in a jurisdiction where a police forensic service has a policy to promote the use of this technology to take evidence from its staff. The findings suggest that, although the policy has had some success in influencing the approach of courts to the exercise of their powers to take evidence this way, video links are not being used as widely as originally envisaged. The reasons for this have to do both with the availability of the technology itself, and perceptions about its adequacy to deliver the evidence, particularly evidence that is complex, or requires the use of supporting visual aids. [ABSTRACT FROM AUTHOR]
- Published
- 2013
- Full Text
- View/download PDF
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