[AICPA (2009), The Basics of Fraud Risk Management, Business Brief, vo1s. 1 & 4. Retrieved from http://fmcertre.aicpa.org/NR/rdonlyres/33E55856-1A41-4D02-BBA8CD5B51724E4C/0/Fraud_Risk_Management_Business_Brief.pdf [accessed 8 Aug 2015] ]Search in Google Scholar
[Banco Santander SA v Banque Paribas [2000] EWCA Civ 57, 1 All E.R. (Comm.) 776.]Search in Google Scholar
[Banco Santander S.A. v Bayfern Ltd. [1999], EWHC 284 (Comm), WL 250019, Q.B.]Search in Google Scholar
[Buckley, R. P. & Gao, X. (2002), The development of the fraud rule in letter of credit law: the journey so far and the road ahead,’ University of Pennsylvania Journal of International Law, vol. 23, no. 4, pp. 663-712.]Search in Google Scholar
[Carey, A & Turnbull, N. (2001), ‘The boardroom imperative on internal control,’ in J. Pickford (ed.) Mastering Risk - Volume 1: Concepts, Edinburgh: Pearson Education Ltd., pp. 11-14.]Search in Google Scholar
[Cheng, S. L. & Xiao, X. (2008), ‘Discussion on L/C fraud,’ Pioneering with Science & Technology Monthly, no. 8, pp. 131-132.]Search in Google Scholar
[Cheng, Z. (2007), ‘The risk and its prevention in international letter of credit transactions by exporters,’ Science and Educational Innovation, no. 6(March), pp. 220-221.]Search in Google Scholar
[Christensen, K. (2003), ’Will the UCP help electronic trade grow up?’ Documentary Credits Insight, vol. 9, no. 1(Jan-Mar).]Search in Google Scholar
[Collyer, G. (2003), ‘Will online letters of credit rule?’ Trade Finance London, September.]Search in Google Scholar
[Crockford, N. (1980), An Introduction to Risk Management, Cambridge: Woodhead- Faulkner Ltd.]Search in Google Scholar
[Crouch, E. A. C. & Wison, R. (1982), Risk/Benefit Analysis, Cambridge & Massachusetts: Ballinger Publishing Company.]Search in Google Scholar
[Demir-Araz, Y. (2002), ‘International trade, maritime fraud and documentary credits,’ Journal of International Trade Law & Regulation, vol. 8, no. 4, pp. 128-133.]Search in Google Scholar
[Ellen, E. (1998), ‘Complex L/C frauds put banks at risk,’ DCI (ICC), vol. 4, no. 1(Winter).]Search in Google Scholar
[Godier, K. (2000), ‘Electronic trading: new systems emerge,’ Documentary Credits Insight, vol. 6, no. 2(Spring). ]Search in Google Scholar
[-- (2001), ’Trends show a declining reliance on letters of credit,’ Documentary Credits Insight, vol. 7, no. 3(July-September) ]Search in Google Scholar
[Harfield, H. (1974), Bank Credits and Acceptances, 5th ed., New York: Ronald Press Company.]Search in Google Scholar
[Harvard Law Review (1980), “‘Fraud in the Transaction’: Enjoining Letters of Credit during the Iranian Revolution”, vol. 93, no. 5, pp. 992-1015.]Search in Google Scholar
[Hertz, D. B. & Howard, T. (1983), Risk Analysis and Its Applications, New York: John Wiley & Sons.]Search in Google Scholar
[Hu, Y. (2007), ‘Soft clause of L/C and risk prevention,’ Market Modernisation, vol. 512, no. 2.]Search in Google Scholar
[ICC (2002), Trade Finance Fraud -Understanding the Threats and Reducing the Risk, A Special Report prepared by the ICC International Maritime Bureau (Paris).]Search in Google Scholar
[ICC Commercial Crime Services (2002), Preventing Financial Instrument Fraud - The Money Launderer’s Tool, no. 648, A Special Report prepared by ICC Commercial Crime Bureau, Essex: ICC Publishing.]Search in Google Scholar
[Islam, S. & Ahamed, S. (2008), ’Preventing letter of credit fraud,’ DIU Journal of Business and Economics, vol. 3, no. 2.]Search in Google Scholar
[Liu, Z. (2006), ‘Risk and prevention of bank under L/C’, Market Modernisation, vol. 459, no. 2.]Search in Google Scholar
[Monahan, G. (2008), Enterprise Risk Management: A Methodology for Achieving Strategic Objectives, vol. 20, New York: John Wiley & Sons.]Search in Google Scholar
[ Mukundan, P. (2008), ‘Fraud with L/Cs - latest modi operandi,’ Speech of the Executive Director of the ICC Commercial Crime Services and material at the 2nd Annual International Conference on Letters of Credit organized by ICC Austria, Vienna, 29 May, 2008. ]Search in Google Scholar
[-- (2009), ‘Trade finance frauds,’ Speech and material at the 3rd Annual Conference on Letters of Credit, organized by ICC Austria, Vienna, 14 May, 2009.]Search in Google Scholar
[Murray, D. E. (1993), ‘Letters of credit and forged and altered documents: some deterrent suggestions,’ Commercial Law Journal, vol. 98, no. 4, pp. 504-509.]Search in Google Scholar
[Nelson, C. A. (2000), Import Export: How to Get Started in International Trade, New York: McGraw-Hill.]Search in Google Scholar
[Ruiting, W. & Yunqing, D. (2005), ‘Study on countermeasures of L/C fraud,’ Market Modernisation, vol. 217, no. 2.]Search in Google Scholar
[Sirius International Insurance Corp v FAI General Insurance Co Ltd. [2003] EWCA Civ 470 [2003] 1 WLR 2214.10.1093/alrr/2003.1.25]Search in Google Scholar
[Spencer Pickett, K. H. (2006), Enterprise Risk Management: A Manager’s Journey, Hoboken, NJ: John Wiley & Sons, Inc.]Search in Google Scholar
[Tao, H. (2009), ‘L/C fraud and preventive measures in international trade’, Modern Business, no. 11, pp. 89-91.]Search in Google Scholar
[Todd, P. (1996), “Can banks protect themselves against buyers’ frauds?” Documentary Credits Insight (ICC), vol. 2, no. 4 (Autumn), pp. 15-16.]Search in Google Scholar
[UNCTAD (2003), A Primer on New Techniques Used by the Sophisticated Financial Fraudsters with Special Reference to Commodity Market Instruments, UNCTAD/ DITC/COM/39, 7 March. Retrieved from http://www.unctad.org/en/docs/ditccom39_en.pdf [accessed 8 Aug 2015] ]Search in Google Scholar
[-- (2009), Trade and Development Report 2009, UNCTAD/TDR/2009, Geneva: UNCTAD.]Search in Google Scholar
[Van Houtte, H. (2002), The Law of International Trade, 2nd ed., London: Sweet & Maxwell.]Search in Google Scholar
[Xiaorong, G. & Ruiping, N., eds (2005), Research on Internationalization of Punitive Regulations on Financial Crimes, Peking: Law Press China.]Search in Google Scholar
[Xinqing, Y. (2007), ‘L/C Fraud and Prevention in International Trade’, Group Economy, vol. 227, no. 2.]Search in Google Scholar
[Ying, X. & Zhiyong, Z. (2003), ‘Discussion on L/C fraud and its precautions,’ International Economics and Trade Research, no. 5, pp. 41-44.]Search in Google Scholar
[Ying, Z. (2003), ’Documentary L/C fraud: dilemma in prevention,’ The Economist, no. 5, pp. 46-48.]Search in Google Scholar
[Young, P. C. & Tippins, S. C. (2001), Managing Business Risk: An Organization-Wide Approach, New York: AMACOM.]Search in Google Scholar
[Yuqun, Y. & Zhenying, C. (1999), Shipping Fraud and Legal Countermeasures, Peking: People’s Court Publisher. ]Search in Google Scholar
[ Zhang, Y. (2011), ‘Can soft clauses in letter of credit transactions be considered letter of credit fraud in China?’ Nordic Journal of Commercial Law, no. 1, pp. 1-20. ]Search in Google Scholar
[-- (2012), ’Documentary letter of credit fraud risk management,’ Journal of Financial Crime, vol. 19, no. 4, pp. 343-354. http://dx.doi.org/10.1108/1359079121126634010.1108/13590791211266340]Search in Google Scholar
