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YABAN HAYATI SUÇLARIYLA MÜCADELEDE ADLİ MUHASEBE YAKLAŞIMI

Yıl 2023, Cilt: 6 Sayı: 4, 700 - 728, 20.10.2023

Engin Boztepe

https://doi.org/10.33723/rs.1332916

Öz

Bu çalışma, adli muhasebenin yasadışı finansal akışları çözmedeki önemli rolünü incelemeyi ve bu yasadışı ticaretle ilişkili karmaşık ağları araştırarak yaban hayatı suçlarını incelemeyi amaçlamaktadır. Yaban hayatına karşı işlenen suçlar, koruma altındaki flora ve fauna türlerinin kaçak toplanması ve avlanması, kaçakçılığı ve ticareti de dâhil olmak üzere bir dizi yasadışı faaliyeti kapsamaktadır. Finansal istihbarat birimleri (FIU'lar) adli muhasebe tekniklerinden yararlanarak finansal işlemleri etkili bir şekilde analiz edebilir, kara para aklama mekanizmalarını belirleyebilir ve kapsamlı soruşturmaları destekleyebilir. Vaka çalışmalarından, akademik literatürden ve mevcut uygulamalardan yola çıkan bu araştırma, yaban hayatına karşı işlenen suçlarla mücadelede adli muhasebenin önemini ortaya koymaktadır. Kurumlar arası işbirliğine, stratejik risk değerlendirmesine, gelişmiş analitik araçlara ve sivil toplum kuruluşlarıyla stratejik ortaklıklara duyulan ihtiyacı vurgulamaktadır. Bu çalışmanın sonuçları, yaban hayatına karşı işlenen suçları ele almak, finansal soruşturmaları güçlendirmek ve bu yasadışı ticaretle ilişkili çevresel ve sosyoekonomik etkileri azaltmak için sağlam stratejilerin geliştirilmesine katkıda bulunmayı hedeflemektedir.

Anahtar Kelimeler

Adli Muhasebe Yaban Hayatı Suçları Yasadışı Finansal Akış

Kaynakça

  • Akinbowale, O., Mashigo, P., & Zerihun, M. (2023). The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry. Cogent Business & Management, 10(1), 1-23.
  • Akinbowale, O., Mashigo, P., & Zerihun, M. (2023). The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry. Cogent Business & Management, 10(1), 1-22.
  • Aktaş, H., & Kuloğlu, G. (2008). Adli Muhasebe ve Adli Muhasebecilik Mesleği. Muhasebe ve Denetime BAKIŞ, 101-120.
  • Amani , F., & Fadlalla, A. (2017). Data mining applications in accounting: A review of the literature and organizing framework. International Journal of Accounting Information Systems, (24), 32-58.
  • Anagnostou, M., & Doberstein , B. (2022). Illegal wildlife trade and other organised crime: A scoping review. Ambio, (51), 1615–1631.
  • Arıcan, R. (2010). Türkiye'de Başlıca Karapara Aklama Yöntem ve Alanları [The major methods and areas of money laundering in Turkey]. İstanbul Üniversitesi Sosyal Bilimler Enstitüsü.
  • Aydemir, Y., & Göktürk, T. (2019). Türkiye’de Biyokaçakcılık ve Artvin. M. Dalkılıç içinde, Academic Studies on Natural and Health Sciences-Vol-2. Gece Kitaplığı.
  • Basel Governance. (2021). Wildlife crime – understanding risks, avenues for action Part 1: Illegal wildlife trade and financial crime. Basel: Basel Institute of Governance.
  • Batt, C., Feltham, J., & Becker, D. (2017). Enhancing the Detection, Investigation and Disruption of Illicit Financial Flows from Wildlife Crime. United Uations Office on Drugs and Crime (UNODC).
  • Broussard, G. (2016). The evolving role of the United Nations Office on Drugs and Crime in fighting wildlife and forest crimes. L. Elliot, & W. Schaedla içinde, Handbook of Transnational Environmental Crime (s. 457-468). Cheltenham: Edward Elgar Publishing Limited.
  • CITES. (2014). https://cites.org/sites/default/files/eng/news/sundry/2014/operation_cobra_ii_pr.pdf adresinden 05.06.2023 tarihinde alındı
  • Clough, C., & May, C. (2018). Illicit Financial Flows and the Illegal Trade in Great Apes. Global Financial Integrity.
  • Duffy, R. (2016). The illegal wildlife trade in global perspective. L. Elliott, & W. Schaedla içinde, Handbook of Transnational Environmental Crime (s. 109-128). Cheltenham, UK: Edward Elgar Publishing Limited.
  • Egan, A. (2023). Follow the money: How financial investigations can help in the fight against the illegal wildlife trade. UNDP.
  • Egmont Group. (2021). Best Egmont Cases: Financial Analysis Cases 2014–2020. Egmont Group of Financial Intelligence Units.
  • Eliason, S. (2012). From the King’s deer to a capitalist commodity: A social historical. International Journal of Comparative and Applied Criminal Justice, 36(2), 133-148.
  • Elliot, L. (2012). Fighting Transnational Environmental Crime. Journal of International Affairs, 66(1), 87-104.
  • FATF. (2020). Money Laundering and the Illegal Wildlife Trade. Paris: FATF.
  • Felbab-Brown, V. (2017). The Extinction Market Wildlife Trafficking and How to Counter It. Oxford: Oxford University Press.
  • Fenner, G. (2019). Financial crime in illegal wildlife trade. Basel: Basel Institute on Governance.
  • Gorbenko, G. (2020). Financial Investigations Techniques And Methods Using In Criminal Investigations of Law-Enforcement Authorities. Public Administration and Law Review, 42-51.
  • Haenlein, C., & Keatinge, T. (2017). Follow the Money Using Financial Investigation to Combat Wildlife Crime. London, UK: Royal United Services Institute for Defence and Security Studies.
  • Harrington, L., Auliya, M., Eckman, H., Harrington, A., Macdonald, D., & D'Cruze, N. (2021). Live wild animal exports to supply the exotic pet trade: A case study from Togo using publicly available social media data. Conservation Science and Practice, 3(7), 1-17.
  • Harrison, M., Roe, D., Baker, J., Mwedde, G., Travers, H., Plumptre, A., Milner-Gulland, E. (2015). Wildlife crime: a review of the evidence on drivers and impacts in Uganda. London: IIED.
  • Hendi, Y. (2013). Better, faster, smarter: developing a blueprint for creating forensic. Journal of Money Laundering Control, 16(4), 353 - 378.
  • Hintsa, J., & Mohanty, S. (2014). A Literature-Based Qualitative Framework for Assessment of Socio-Economic Negative Impacts of Common Illicit Cross-border Freight Logistics Flows. Innovative Methods in Logistics and Supply Chain Management: Proceedings of the Hamburg International Conference (s. 317-338). Berlin: epubli GmbH.
  • Hossain, M. (2023). Emerging Trends in Forensic Accounting: Data Analytics, Cyber Forensic Accounting, Cryptocurrencies, and Blockchain Technology for Fraud Investigation and Prevention. SSRN, 1-30.
  • ICCWC. (2022). Wildlife and Forest Crime Analytic Toolkit. International Consortium on Combating Wildlife Crime.
  • INTERPOL. (2016). Uncovering the Risks of Corruption in the Forestry Sector. INTERPOL.
  • INTERPOL. (2023). https://www.interpol.int/Crimes/Environmental-crime/Wildlife-crime adresinden 07.05.2023 tarihinde alındı
  • Izzo, J. (2010). PC Pets for a Price: Combating Online and Traditional Wildlife Crime Through International Harmonization and Authoritative Policies. William & Mary Environmental Law and Policy Review, 34(3), 965-998.
  • Kaur, B., Sood, K., & Grima, S. (2023). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), 60-95.
  • Kideghesho, J. (2016). Reversing the trend of wildlife crime in Tanzania: challenges and opportunities. Biodivers Conserv(25), 427-449.
  • Kılıç, B. (2020). The Effects of Big Data on Forensic Accounting Practices and Education. S. Grima, E. Boztepe, & P. Baldacchino içinde, Contemporary Issues in Audit Management and Forensic Accounting:Volume 102 (s. 11-26). Emerald Publishing Limited.
  • Kranacher, M.-J., & Riley, Jr, R. (2020). Forensic Accounting and Fraud Examination (Second Edition b.). WILEY.
  • Kurland, J., Pires, S., McFann, S., & Moreto , W. (2017). Wildlife crime: a conceptual integration, literature review, and methodological critique. Crime Science(6), 1-15.
  • Lavorgna, A. (2014). Wildlife trafficking in the Internet age. Crime Science, 3(5), 1-12.
  • Lawson, K., & Vines, A. (2014). Global Impacts of the Illegal Wildlife Trade The Costs of Crime, Insecurity and Institutional Erosion. London: Chatham House (The Royal Institute of International Affairs) .
  • Lokanan, M. (2018). The application of cognitive interviews to financial crimes. Journal of Financial Crime, 25(3), 882-890.
  • Millins, C., Howie, F., Everitt, C., Shand, M., & Lamm, C. (2014). Analysis of suspected wildlife crimes submitted for forensic examinations in Scotland. Forensic Science, Medicine and Pathology , 1-6.
  • Mogomotsi , G., Mogomotsi, P., & Cox, C. (2020). The evolution of regional wildlife conservation, environmental protection and anti-poaching law in the Southern African development community. Commonwealth Law Bulletin, 1-25.
  • Nadaf, Y. (2023). Role Of Forensic Accounting In Preventing Financial Frauds. South India Journal of Social Sciences, XXI(39), 153-159.
  • Oyedokun, G., Enyi, E., & Dada, S. (2019). Financial Statements’ Integrity and Forensic Accounting Techniques. Journal of Forensic Accounting & Fraud Investigation (JFAFI), 4, 19-47.
  • Phelps, J., Broad, S., & Mailley, J. (2022). Illegal Wildlife Trade And Climate Change Joining The Dots. United Nations Office on Drugs and Crime (UNODC).
  • Pires, S., & Moreto, W. (2016). The Illegal Wildlife Trade. 1-41. Oxford Handbooks Online.
  • Polner, M., & Moell, D. (2016). Interagency Collaboration and Combating Wildlife Crime. G. Pink, & R. White içinde, Environmental Crime and Collaborative State Intervention (s. 59-75). Palgrave Macmillan i.
  • Reid , A., & Williams, M. (2021). Illegal Wildlife Trade and Financial Investigations in West Africa. Royal United Services Institute.
  • Salleh, K., & Aziz, R. (2014). Traits, skills and ethical values of public sector forensic accountants: an empirical investigation. Procedia - Social and Behavioral Sciences(145), 361-670.
  • Sari, R., Agussalim, Mahsun, M., & Sari, R. (2022). The Role Of Forensic Accounting Curriculum In Forensic Audit. International Journal of Educational Research & Social Sciences, 3(5), 1828-1831.
  • Sharma, N. (2015). Wildlife Crimes: Causative Factors, Volume, Impact and Measures for Control. NJA Law Journal, 9(1), 135-168.
  • Smith , G., & Crumbley , D. (2009). Defining a Forensic Audit. Journal of Digital Forensics, Security and Law, 4(1), 61-80.
  • Suleiman , N., & Othman, Z. (2021). Forensic Accounting Investigation of Public Sector Corruption in Nigeria: The Gioia MethodologyThe Qualitative Report. The Qualitative Report, 1021-1032.
  • Toraman, C., Abdioğlu, H., & İşgüden, B. (2009). Aklama Suçunun Önlenmesine Yönelik Çabalar: Adli Muhasebecilik Mesleği Ve Uygulamaları. Afyon Kocatepe Üniversitesi, İ.İ.B.F. Dergisi, 17-55.
  • UNEP. (2016). The Rise of Environmental Crime. UNEP-INTERPOL.
  • UNODC. (2020). World Wildlife Crime Report. Vienna: United Nations Office on Drugs and Crime.
  • Van Uhm, D. (2018). Wildlife Crime and Security. P. Reichel, & R. Randa içinde, Transnational Crime and Global Security (s. 73-96). Praeger.
  • Viollaz, J., Graham, J., & Lantsman , L. (2018). Using script analysis to understand the financial crimes involved in wildlife trafficking. Crime, Law and Social Change(69), 595-614.
  • Warchol, G., Zupan, L., & Clack, W. (2003). Transnational Criminality: An Analysis of the Illegal Wildlife Market in Southern Africa. International Criminal Justice Review, 13(1), 1-27.
  • WCO. (2014). https://www.wcoomd.org/en/media/newsroom/2014/february/operation-cobra-ii.aspx adresinden 05.06.2023 tarihinde alındı
  • Weru, S. (2016). Wildlife protection and trafficking assessment in Kenya: Drivers and trends of transnational wildlife crime in Kenya and its role as a transit point for trafficked species in East Africa. TRAFFIC.
  • Wilson, L., & Boratto, R. (2020). Conservation, wildlife crime, and tough-on-crime policies: Lessons from the criminological literature. Biological Conservation(251), 1-6.
  • WWF. (2014). World Wildlife Fund. https://www.worldwildlife.org/magazine/issues/spring-2014/articles/operation-crash adresinden 03.06.2023 tarihinde alındı.
  • Wyatt, T., & Cao, A. (2015). Corruption and wildlife trafficking. U4.
  • Wyler, L., & Sheikh, P. (2008). International Illegal Trade in Wildlife: Threats and U.S. Policy. Washington DC: Congressional Research Service,The Library of Congress.

Forensic Accounting Approach in Combating Wildlife Crimes

Yıl 2023, Cilt: 6 Sayı: 4, 700 - 728, 20.10.2023

Engin Boztepe

https://doi.org/10.33723/rs.1332916

Öz

This study aims to examine the important role of forensic accounting in unravelling illicit financial flows and examine wildlife crime by investigating the complex networks associated with this illicit trade. Crimes against wildlife encompass a range of illegal activities, including the illegal collection and hunting, smuggling and trafficking of protected species of flora and fauna. Financial intelligence units (FIUs) can use forensic accounting techniques to effectively analyse financial transactions, identify money laundering mechanisms and support comprehensive investigations. Drawing on case studies, academic literature and current practice, this research demonstrates the importance of forensic accounting in combating crimes against wildlife. It highlights the need for inter-agency cooperation, strategic risk assessment, advanced analytical tools and strategic partnerships with civil society organisations. The results of this study aim to contribute to the development of robust strategies to address crimes against wildlife, strengthen financial investigations and mitigate the environmental and socioeconomic impacts associated with this illegal trade.

Anahtar Kelimeler

Forensic Accounting Wildlife Crimes Illicit Financial Flows

Kaynakça

  • Akinbowale, O., Mashigo, P., & Zerihun, M. (2023). The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry. Cogent Business & Management, 10(1), 1-23.
  • Akinbowale, O., Mashigo, P., & Zerihun, M. (2023). The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry. Cogent Business & Management, 10(1), 1-22.
  • Aktaş, H., & Kuloğlu, G. (2008). Adli Muhasebe ve Adli Muhasebecilik Mesleği. Muhasebe ve Denetime BAKIŞ, 101-120.
  • Amani , F., & Fadlalla, A. (2017). Data mining applications in accounting: A review of the literature and organizing framework. International Journal of Accounting Information Systems, (24), 32-58.
  • Anagnostou, M., & Doberstein , B. (2022). Illegal wildlife trade and other organised crime: A scoping review. Ambio, (51), 1615–1631.
  • Arıcan, R. (2010). Türkiye'de Başlıca Karapara Aklama Yöntem ve Alanları [The major methods and areas of money laundering in Turkey]. İstanbul Üniversitesi Sosyal Bilimler Enstitüsü.
  • Aydemir, Y., & Göktürk, T. (2019). Türkiye’de Biyokaçakcılık ve Artvin. M. Dalkılıç içinde, Academic Studies on Natural and Health Sciences-Vol-2. Gece Kitaplığı.
  • Basel Governance. (2021). Wildlife crime – understanding risks, avenues for action Part 1: Illegal wildlife trade and financial crime. Basel: Basel Institute of Governance.
  • Batt, C., Feltham, J., & Becker, D. (2017). Enhancing the Detection, Investigation and Disruption of Illicit Financial Flows from Wildlife Crime. United Uations Office on Drugs and Crime (UNODC).
  • Broussard, G. (2016). The evolving role of the United Nations Office on Drugs and Crime in fighting wildlife and forest crimes. L. Elliot, & W. Schaedla içinde, Handbook of Transnational Environmental Crime (s. 457-468). Cheltenham: Edward Elgar Publishing Limited.
  • CITES. (2014). https://cites.org/sites/default/files/eng/news/sundry/2014/operation_cobra_ii_pr.pdf adresinden 05.06.2023 tarihinde alındı
  • Clough, C., & May, C. (2018). Illicit Financial Flows and the Illegal Trade in Great Apes. Global Financial Integrity.
  • Duffy, R. (2016). The illegal wildlife trade in global perspective. L. Elliott, & W. Schaedla içinde, Handbook of Transnational Environmental Crime (s. 109-128). Cheltenham, UK: Edward Elgar Publishing Limited.
  • Egan, A. (2023). Follow the money: How financial investigations can help in the fight against the illegal wildlife trade. UNDP.
  • Egmont Group. (2021). Best Egmont Cases: Financial Analysis Cases 2014–2020. Egmont Group of Financial Intelligence Units.
  • Eliason, S. (2012). From the King’s deer to a capitalist commodity: A social historical. International Journal of Comparative and Applied Criminal Justice, 36(2), 133-148.
  • Elliot, L. (2012). Fighting Transnational Environmental Crime. Journal of International Affairs, 66(1), 87-104.
  • FATF. (2020). Money Laundering and the Illegal Wildlife Trade. Paris: FATF.
  • Felbab-Brown, V. (2017). The Extinction Market Wildlife Trafficking and How to Counter It. Oxford: Oxford University Press.
  • Fenner, G. (2019). Financial crime in illegal wildlife trade. Basel: Basel Institute on Governance.
  • Gorbenko, G. (2020). Financial Investigations Techniques And Methods Using In Criminal Investigations of Law-Enforcement Authorities. Public Administration and Law Review, 42-51.
  • Haenlein, C., & Keatinge, T. (2017). Follow the Money Using Financial Investigation to Combat Wildlife Crime. London, UK: Royal United Services Institute for Defence and Security Studies.
  • Harrington, L., Auliya, M., Eckman, H., Harrington, A., Macdonald, D., & D'Cruze, N. (2021). Live wild animal exports to supply the exotic pet trade: A case study from Togo using publicly available social media data. Conservation Science and Practice, 3(7), 1-17.
  • Harrison, M., Roe, D., Baker, J., Mwedde, G., Travers, H., Plumptre, A., Milner-Gulland, E. (2015). Wildlife crime: a review of the evidence on drivers and impacts in Uganda. London: IIED.
  • Hendi, Y. (2013). Better, faster, smarter: developing a blueprint for creating forensic. Journal of Money Laundering Control, 16(4), 353 - 378.
  • Hintsa, J., & Mohanty, S. (2014). A Literature-Based Qualitative Framework for Assessment of Socio-Economic Negative Impacts of Common Illicit Cross-border Freight Logistics Flows. Innovative Methods in Logistics and Supply Chain Management: Proceedings of the Hamburg International Conference (s. 317-338). Berlin: epubli GmbH.
  • Hossain, M. (2023). Emerging Trends in Forensic Accounting: Data Analytics, Cyber Forensic Accounting, Cryptocurrencies, and Blockchain Technology for Fraud Investigation and Prevention. SSRN, 1-30.
  • ICCWC. (2022). Wildlife and Forest Crime Analytic Toolkit. International Consortium on Combating Wildlife Crime.
  • INTERPOL. (2016). Uncovering the Risks of Corruption in the Forestry Sector. INTERPOL.
  • INTERPOL. (2023). https://www.interpol.int/Crimes/Environmental-crime/Wildlife-crime adresinden 07.05.2023 tarihinde alındı
  • Izzo, J. (2010). PC Pets for a Price: Combating Online and Traditional Wildlife Crime Through International Harmonization and Authoritative Policies. William & Mary Environmental Law and Policy Review, 34(3), 965-998.
  • Kaur, B., Sood, K., & Grima, S. (2023). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), 60-95.
  • Kideghesho, J. (2016). Reversing the trend of wildlife crime in Tanzania: challenges and opportunities. Biodivers Conserv(25), 427-449.
  • Kılıç, B. (2020). The Effects of Big Data on Forensic Accounting Practices and Education. S. Grima, E. Boztepe, & P. Baldacchino içinde, Contemporary Issues in Audit Management and Forensic Accounting:Volume 102 (s. 11-26). Emerald Publishing Limited.
  • Kranacher, M.-J., & Riley, Jr, R. (2020). Forensic Accounting and Fraud Examination (Second Edition b.). WILEY.
  • Kurland, J., Pires, S., McFann, S., & Moreto , W. (2017). Wildlife crime: a conceptual integration, literature review, and methodological critique. Crime Science(6), 1-15.
  • Lavorgna, A. (2014). Wildlife trafficking in the Internet age. Crime Science, 3(5), 1-12.
  • Lawson, K., & Vines, A. (2014). Global Impacts of the Illegal Wildlife Trade The Costs of Crime, Insecurity and Institutional Erosion. London: Chatham House (The Royal Institute of International Affairs) .
  • Lokanan, M. (2018). The application of cognitive interviews to financial crimes. Journal of Financial Crime, 25(3), 882-890.
  • Millins, C., Howie, F., Everitt, C., Shand, M., & Lamm, C. (2014). Analysis of suspected wildlife crimes submitted for forensic examinations in Scotland. Forensic Science, Medicine and Pathology , 1-6.
  • Mogomotsi , G., Mogomotsi, P., & Cox, C. (2020). The evolution of regional wildlife conservation, environmental protection and anti-poaching law in the Southern African development community. Commonwealth Law Bulletin, 1-25.
  • Nadaf, Y. (2023). Role Of Forensic Accounting In Preventing Financial Frauds. South India Journal of Social Sciences, XXI(39), 153-159.
  • Oyedokun, G., Enyi, E., & Dada, S. (2019). Financial Statements’ Integrity and Forensic Accounting Techniques. Journal of Forensic Accounting & Fraud Investigation (JFAFI), 4, 19-47.
  • Phelps, J., Broad, S., & Mailley, J. (2022). Illegal Wildlife Trade And Climate Change Joining The Dots. United Nations Office on Drugs and Crime (UNODC).
  • Pires, S., & Moreto, W. (2016). The Illegal Wildlife Trade. 1-41. Oxford Handbooks Online.
  • Polner, M., & Moell, D. (2016). Interagency Collaboration and Combating Wildlife Crime. G. Pink, & R. White içinde, Environmental Crime and Collaborative State Intervention (s. 59-75). Palgrave Macmillan i.
  • Reid , A., & Williams, M. (2021). Illegal Wildlife Trade and Financial Investigations in West Africa. Royal United Services Institute.
  • Salleh, K., & Aziz, R. (2014). Traits, skills and ethical values of public sector forensic accountants: an empirical investigation. Procedia - Social and Behavioral Sciences(145), 361-670.
  • Sari, R., Agussalim, Mahsun, M., & Sari, R. (2022). The Role Of Forensic Accounting Curriculum In Forensic Audit. International Journal of Educational Research & Social Sciences, 3(5), 1828-1831.
  • Sharma, N. (2015). Wildlife Crimes: Causative Factors, Volume, Impact and Measures for Control. NJA Law Journal, 9(1), 135-168.
  • Smith , G., & Crumbley , D. (2009). Defining a Forensic Audit. Journal of Digital Forensics, Security and Law, 4(1), 61-80.
  • Suleiman , N., & Othman, Z. (2021). Forensic Accounting Investigation of Public Sector Corruption in Nigeria: The Gioia MethodologyThe Qualitative Report. The Qualitative Report, 1021-1032.
  • Toraman, C., Abdioğlu, H., & İşgüden, B. (2009). Aklama Suçunun Önlenmesine Yönelik Çabalar: Adli Muhasebecilik Mesleği Ve Uygulamaları. Afyon Kocatepe Üniversitesi, İ.İ.B.F. Dergisi, 17-55.
  • UNEP. (2016). The Rise of Environmental Crime. UNEP-INTERPOL.
  • UNODC. (2020). World Wildlife Crime Report. Vienna: United Nations Office on Drugs and Crime.
  • Van Uhm, D. (2018). Wildlife Crime and Security. P. Reichel, & R. Randa içinde, Transnational Crime and Global Security (s. 73-96). Praeger.
  • Viollaz, J., Graham, J., & Lantsman , L. (2018). Using script analysis to understand the financial crimes involved in wildlife trafficking. Crime, Law and Social Change(69), 595-614.
  • Warchol, G., Zupan, L., & Clack, W. (2003). Transnational Criminality: An Analysis of the Illegal Wildlife Market in Southern Africa. International Criminal Justice Review, 13(1), 1-27.
  • WCO. (2014). https://www.wcoomd.org/en/media/newsroom/2014/february/operation-cobra-ii.aspx adresinden 05.06.2023 tarihinde alındı
  • Weru, S. (2016). Wildlife protection and trafficking assessment in Kenya: Drivers and trends of transnational wildlife crime in Kenya and its role as a transit point for trafficked species in East Africa. TRAFFIC.
  • Wilson, L., & Boratto, R. (2020). Conservation, wildlife crime, and tough-on-crime policies: Lessons from the criminological literature. Biological Conservation(251), 1-6.
  • WWF. (2014). World Wildlife Fund. https://www.worldwildlife.org/magazine/issues/spring-2014/articles/operation-crash adresinden 03.06.2023 tarihinde alındı.
  • Wyatt, T., & Cao, A. (2015). Corruption and wildlife trafficking. U4.
  • Wyler, L., & Sheikh, P. (2008). International Illegal Trade in Wildlife: Threats and U.S. Policy. Washington DC: Congressional Research Service,The Library of Congress.
Toplam 64 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Adli Muhasebe
Bölüm Makaleler
Yazarlar

Engin Boztepe 0000-0003-0775-6129

Erken Görünüm Tarihi 19 Ekim 2023
Yayımlanma Tarihi 20 Ekim 2023
Gönderilme Tarihi 31 Temmuz 2023
Kabul Tarihi 23 Ağustos 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 6 Sayı: 4

Kaynak Göster

APA Boztepe, E. (2023). YABAN HAYATI SUÇLARIYLA MÜCADELEDE ADLİ MUHASEBE YAKLAŞIMI. R&S - Research Studies Anatolia Journal, 6(4), 700-728. https://doi.org/10.33723/rs.1332916
 Kapak Resmi İndir
R&S - Research Studies Anatolia Journal 

https://dergipark.org.tr/rs