an, G. S., Hirschman, J., Hepps, D., & Rudy, L. (1991). Children's memory for stressful events. Merrill-Palmer Quarterly, 37, 109-158. (Reprinted in R. Baker [Ed.], [1998]. Child sexual abuse and false memory syndrome. Buffalo, NY: Prometheus Books.) Goodman, G. S., Bottoms, B. L., Schwartz-Kenney, B., &

f the company" (OECD, 2004, p. 24).3 Another area of attention is anti-money laundering, which is an important channel of illicit financial flows (R. Baker, 2005). In this context, the rec- ommendations by the Financial Action Task Force (FATF) constitute the global standards recognized internationally