Somayah sadat Mirilavasani; Mohammad Ghorban zadeh; Behnam Akbari
Abstract
Embezzlement is one of the economic crimes, which undermines public confidence. Embezzlement has a history parallel to the formation of the state. It has had a negative impact on people-government convergence and the economy since the formation of the nation-state in 1649. It has been mentioned in various ...
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Embezzlement is one of the economic crimes, which undermines public confidence. Embezzlement has a history parallel to the formation of the state. It has had a negative impact on people-government convergence and the economy since the formation of the nation-state in 1649. It has been mentioned in various domestic and international documents. However, there are differences between domestic and international anti-embezzlement platforms including the lack of criminalization of embezzlement in the private sector. There is also a lack of mechanism of international judicial assistance in embezzlement, non-explanation to elaborate on whistleblowing rules on combating embezzlement in Iranian domestic law and there is no warranty of effective international enforcement against embezzlement. The current research is practical as far as its aim is concerned and has been carried out by applied by a qualitative method and the data collection has been carried out through libraries and documents.
