Journal of Financial Crime
Issue(s) available: 110 – From Volume: 1 Issue: 1, to Volume: 28 Issue: 2
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Volume 2
Volume 1
Microeconomics of corruption based on behavioural economics
Vicente Humberto MonteverdeThe purpose of this paper is to establish a microeconomics model of corruption based on the behavioural sciences.
Legal basis for the fraud exception in letters of credit under English Law
Zaid AladwanThis paper aims to analyse the status of the bank’s knowledge and the hardship related to the clear evidence requirement with regard to establish the fraud exception rule…
At what level of corruption does economic growth decrease?
Mohamed Ali Trabelsi, Hédi TrabelsiThe purpose of this study is to examine the impact of corruption on economic growth by testing the hypothesis that the relationship between these two variables is…
Analytical hierarchy processes and Pareto analysis for mitigating cybercrime in the financial sector
Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer, Mulatu Fekadu ZerihunThe purpose of this study is to use a decision support model based on the Analytical Hierarchy Process (AHP) and Pareto analysis (PA) for ranking the impact of different…
The Covid-19 impact on financial crime and regulatory compliance in Malaysia
Ainul Huda Jamil, Zuraidah Mohd Sanusi, Najihah Marha Yaacob, Yusarina Mat Isa, Tarjo TarjoThe purpose of this paper is to provide a conceptual discussion and analysis of the Covid-19 impact on financial crime and regulatory compliance. The analysis is conducted…
When collusion meets the fraud triangle: a case study approach
Núria Villaescusa, Oriol AmatThe purpose of this paper is to explore how the different elements of the fraud triangle are present in a case of convicted accounting fraud in collusion.
Detecting financial statement fraud through new fraud diamond model: the case of Indonesia
Arief Hidayatullah Khamainy, Mahrus Ali, M. Arif SetiawanThe purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud.
Preliminary insights on green criminology in Malaysia
Redvin Bilu, Faizah Darus, Haslinda Yusoff, Intan Salwani MohamedThe purpose of this paper is to examine the extent of environmental offences committed in Malaysia charged under the Environmental Quality Act 1974 (EQA1974).
The counter-terrorist finance legal framework: the impact of regulatory compliance on relationships between charities and financial institutions
Angela Maria Theresa FowlerThe purpose of this study is to explore the relationship between charities and financial institutions, as each represent pivotal structures in upholding the…
Corruption and international development: a review of project management challenges
Yanik Harnois, Stéphane GagnonThe outcomes and quality of international development projects (IDPs) remain highly controversial, especially with perception of corruption by various stakeholders. This…
Corruption as distinct crime: the need to reconceptualise internal control on controlling bureaucratic occupational fraud
Ach Maulidi, Jake AnsellThe purpose of this study is to provide theoretical guidance that enables local governments to deal with occupational fraud.
Effect of Ponzi schemes on a country: the case of Ghana
Umar MohammedThis paper aims to examine the nature and operations of the two main Ponzi schemes (DKM Diamond Micro Finance Company and Menzgold Company Limited). It explores how such…
Lessons learned during Covid-19 concerning cheating in e-examinations by university students
Maria Krambia Kapardis, George SpanoudisThe researchers aim to investigate how students can be deterred from cheating, whether legal or ethical policies and procedures are effective and whether there are gender…
The effect of the imposition of a public reprimand on the stock price of companies in Malaysia
Emie Famieza Zainudin, Hafiza Aishah Hashim, Shahnaz IsmailThis paper aims to examine the effect of the imposition of public reprimands on the underlying stock prices of companies in Malaysia.
Mainstreaming whistleblowing as a regulatory mechanism against fraud in Nigeria’s capital market
Edith O. Nwosu, Uchechukwu Nwoke, Collins Chikodi Ajibo, Fochi Nwodo, Ikenna OkoliThis paper aims to analyze the importance and application of whistleblowing in the fight against fraud in Nigeria’s capital market.
The dark side of blockholder control: evidence from financial statement fraud cases
Nadia Smaili, Paulina Arroyo, Faridath Antoinette IssaThe purpose of this study is to investigate whether large blockholders are associated with financial statement fraud at their companies. Although a substantial body of…
New fraud star theory and behavioural sciences
Vicente Humberto MonteverdeThe purpose of this paper is to establish the theory of the fraud star and the formulation of its microeconomic model, based on the behavioural sciences.
Audit committees in financial institutions in Saudi Arabia: a dichotomy of perceptions of functional independence and the reporting of financial crime
Reem Ali Almakhfor, Simon D. NortonAudit committees (ACs) have an important role to play in banks in Saudi Arabia in detecting and reporting weaknesses which may make financial crime possible. The Saudi…
Corporate criminal liability for Bribery in Kuwait: issues in disclosing commissions
Noura Taha AloumiThis study aims to critically analyse corporate criminal liability for bribery in Kuwait, by focusing on laws and regulations as key problem-solving mechanisms. To that…
Rule of law and preventing fraud in Nigeria’s capital market
Uchechukwu Nwoke, Ibenaku Harford OnohThe purpose of this paper is to critically analyse the correlation between the rule of law and the efficient functioning of capital markets. It attempts to examine the…
Detecting the probability of financial fraud due to earnings manipulation in companies listed in Athens Stock Exchange Market
Andreas ManiatisThe aim of this paper is to detect whether there are companies listed in the general index of Athens Stock Exchange Market that possibly conduct earnings manipulation…
Impact of corruption on bank soundness: the moderating impact of Shari’ah supervision
Mushtaq Hussain Khan, Ahmad Fraz, Arshad Hassan, Syed Zohaib Hassan KazmiThis study aims to examine whether the soundness of Islamic banks is differently affected by corruption compared to conventional counterparts. Moreover, the Shari’ah…
Conscious capitalism and the organizational propensity to fight corruption
Michel DionThe purpose of this paper is to examine how much the basic tenets of conscious capitalism could favor organizational change and anticorruption strategies.
Corporate governance challenges and opportunities in mitigating corporate fraud in Malaysia
Emelia A. Girau, Imbarine Bujang, Agnes Paulus Jidwin, Jamaliah SaidThis study aims to examine the relationship between corporate governance and the likelihood of corporate fraud in Malaysia.
An inch of progress: new ethics opinion gets real about assistance to fraud and crime
Jacob Wade PetterchakThe purpose of this paper is to analyze the current law on the professional responsibility of American attorneys to combat financial crimes and developments in light of…
Perceptions of white-collar crime registries
Jill O. Jasperson, Thomas E. Dearden, Ronald Mellado MillerIn 2015, Utah enacted the first white-collar crime (WCC) registry. Similar to sex offender registries, this registry provides demographic information to the public. Utah’s…
Tax evasion and money laundering: a complete framework
Deen Kemsley, Sean A. Kemsley, Frank T. MorganThis paper aims to define the fundamental nexus between income tax evasion and money laundering. The G7 Financial Action Task Force (FATF) designates tax evasion as a…
Discovering the global landscape of fraud detection studies: a bibliometric review
Ala'a Zuhair Mansour, Aidi Ahmi, Oluwatoyin Muse Johnson Popoola, Asma ZnaimatThis paper aims to present a bibliometric analysis of publications from the Scopus database on fraud detection studies.
The asymmetric influence of corruption on financial development: fresh evidence from BRICS economies
Naif Alsagr, Stefan van HemmenThis paper aims to assess the asymmetric impact of corruption on financial development in BRICS economies context.
Illicit enrichment: is reconciliation a prevention of or an invitation to corruption? (The Egyptian example)
Samah Al AghaThis paper aims to explore the offense of illicit enrichment by public officials. It examines whether “reconciliation” could be a preventive measure from corruption or a…
Fraud prevention disclosure on Malaysian public universities’ websites
Nero Madi, Corina Joseph, Mariam Rahmat, Jennifer Tunga Janang, Normah Haji OmarThe purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites.
The dark side of tax havens in money laundering, capital flight and corruption in developing countries: some evidence from Nigeria
Olatunde Julius Otusanya, Gbadegesin Babatunde AdeyeyeThis paper aims to assess the role of secrecy jurisdictions in providing supply-side stimulants for illicit financial flows from developing countries and how the tax…
State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana
Abraham Gyamfi Ababio, Arthur Gnonsio MangueyeImproving tax compliance would drive the needed development in Ghana. Small and medium scale enterprises (SME) constitute a sizable proportion of the Ghanaian economy but…
EU money laundering regulation limit the use of tax havens
Kalle Johannes RoseRecent research shows that financial institutions in the European Union (EU) close branches, offices and correspondent connections to jurisdictions with less transparency…
The dichotomisation fallacy of public and private corruption and the quantification dilemma
Ejike EkwuemeThis paper aims to examine the concept of corruption and dirty money. Corruption is amorphous and lacks a congruent definition. It is mainly divided into public and…
Political connections, political corruption and auditing: a literature review
Imen Khelil, Hichem Khlif, Ines AmaraGiven the interest in better understanding the economic effects of political connections and political corruption on auditor behavior, this paper aims to review empirical…
Does e-government control corruption? Evidence from South Asian countries
Muhammad Ali, Syed Ali Raza, Chin Hong Puah, Tazeen ArsalanThis study aims to examine the relationship between e-government and corruption in selected South Asian countries (Pakistan, India, Bangladesh and Sri Lanka).
Comparative analysis of the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms
Mahmoud Lari Dashtbayaz, Mahdi Salehi, Mahdi HedayatzadehThis study aims to assess the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms. The study's…
Is the Macau scam a fraud?
Nurbazla Ismail, Zulfakar Ramlee, Afridah AbasThere is a broad description of fraud debated by academics around the world. The definition of fraud differs between governments, criminal justice departments and private…
Public sector fraud: the Malaysian perspective
Afzal Izzaz Zahari, Jamaliah Said, Nurisyal MuhamadThis paper aims to explore and compare the perception of public sector employees on fraud and associated fraud behaviours.
Determinants of corruption in developing countries: case of Tunisia
Azzouz Zouaoui, Mounira Ben Arab, Ahmad Mohammed AlamriThis paper aims to investigate the economic, political or sociocultural determinants of corruption in Tunisia.
Fraudulent financial reporting motivations in emerging markets
Farqad Sallal, Mohammad Ali Bagherpour Velashani, Mohammad Javad SaeiThe purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq.
Deconstructing the origins of Cressey’s Fraud Triangle
Peter Tickner, Mark ButtonCressey’s Fraud Triangle has been referenced in 8,584 studies and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and…
Professional competence and business ethics
Maryna Murdock, Nivine Richie, William Sackley, Heath WhiteThe purpose of this paper is to determine if the failure of the Securities and Exchange Commission (SEC) to persecute Madoff is, in fact, an ethical failure. The authors…
Corruption and banking soundness: Does natural resource dependency matter?
Hamid Kordbacheh, Seyedeh Zahra SadatiThe natural resources curse theory argues the higher dependency on natural resources leads to many socio-economic problems. The purpose of this study is to examine the…
Practice of the member states of the European Union in the field of anti-corruption regulation
Dmytro S. Melnyk, Oleg A. Parfylo, Oleksii V. Butenko, Olena V. Tykhonova, Volodymyr O. ZarosyloThe experience of most European Union (EU) Member States has demonstrated effective anti-corruption practices, making the EU one of the leaders in this field, which can be…
The effect of personality traits and tax morale on tax evasion intention
Godfred Matthew Yaw Owusu, Mary-Ann Bart-Plange, Theodora Aba Abekah Koomson, Miriam ArthurThis paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings…
Cognitive heuristics and risk evaluation in crisis fraud
Joshua Chang, Mark David ChongThe recent COVID-19 crisis has been followed by an epidemic of fraud. This study aims to evaluate cases of COVID-19-related fraud to identify cognitive heuristics that…
Audit committee and financial reporting quality: the moderating effect of audit quality
Sana MardessiThe purpose of this study is to address the impact of audit quality on financial reporting quality proxied by real earnings management. To further clarify the mentioned…
Theoretical aspects of insider trading regulation in Zimbabwe
Howard ChitimiraInsider trading is treated as a punishable offence in many jurisdictions and countries. In relation to this, various theories were developed to justify and enhance the…
Financial literacy and awareness of investment scams among university students
Hazlina Mohd Padil, Eley Suzana Kasim, Salwa Muda, Norhidayah Ismail, Norlaila Md ZinThis study aims to examine the relationship between budgeting skills and financial goals and the level of awareness of investment scams among university students.
Drug mule for love
Monica T. WhittyThe purpose of this paper is to gain in-depth understandings of the stages involved in the case of a romance scam victim who was unknowingly used as a drug mule. The work…
Assessing four decades of global research studies on stock market manipulations: a sceintometric analysis
Tooba Akram, Suresh A.L. RamaKrishnan, Muhammad NaveedThis study aims to diagnose the global key contributors in the stock market manipulation studies during the past four decades.
COVID-19 and cyber fraud: emerging threats during the pandemic
Katelyn Wan Fei Ma, Tammy McKinnonThe emergence of the novel coronavirus (COVID-19) has threatened physical and mental health, and changed the behaviour and decision-making processes of individuals…
The role of mergers and acquisitions in mitigating the effects of corporate fraud in the pharmaceutical sector
Mark Eshwar Lokanan, Shenon Augustine FernandesIn today’s highly comparative pharmaceutical sector, multiple humanitarian and pricing issues are prevalent within the industry. Mergers and acquisitions (M&A) are…
Meeting you was a fake: investigating the increase in romance fraud during COVID-19
David Buil-Gil, Yongyu ZengRomance fraud refers to situations where an individual is deceived for financial gain by someone with whom the victim perceives to be in a romantic relationship. With the…
Does IPSAS adoption reduce corruption’s level? New evidence from ODA beneficiary countries
Mounira Hamed-Sidhom, Yosra Hkiri, Ahmed BoussaidiThe accounting literature suggests that the use of accounting standards with greater quality promotes the financial reporting quality and enhances accountability. This…
Allegation of diversion of recovered proceeds of crime: defect in the EFCC Act 2004 and the need for amendment
Sirajo YakubuThe purpose of this paper is to critically examine the Economic and Financial Crime Act 2004 to investigate whether there are defects in the 2004 Acts which enable abuse…
A hedge fund collapse and diversification 101: lessons to stakeholders
Majed R. MuhtasebThe purpose of this paper is events and analysis of present a hedge fund collapse, offer lessons to investors and hedge fund industry stakeholders and propose a possible…
UNCAC aided information sharing (cooperation): an Indian experience
Ajay KumarThis paper aims to investigate the obstacles to the sharing of information, as envisaged in the United Nations Convention against Corruption (UNCAC), and therefore, its…
Italy’s Guardia di Finanza: policing financial crime and domestic security in a changing world
Brian Nussbaum, Jeffery Ernest DohertyThis paper aims to examine the many unusual roles played by the Italian Guardia di Finanza (GdF), and how that unique blend of missions sometimes overlaps as much with…
Tax avoidance and audit report lag in South Africa: the moderating effect of auditor type
Hela Gontara, Hichem KhlifThe purpose of this paper is to examine the association between audit report lag (ARL) and tax avoidance and test whether external auditor type affects this relationship.
Consumer financial fraud in the United Arab Emirates
Juan Dempere, Sabir MalikThis paper aims to study the explanatory power of demographics, financial behaviors and financial literacy on instances of consumer financial fraud (CFF) among Emirati households.
The geographies of corruption in Nigeria: understanding the patterns and correlates
Richard Adeleke, Opeyemi Alabede, Tolulope Osayomi, Ayodeji IyandaGlobally, corruption has been identified as a major problem. Even though corruption is widespread, it varies in magnitude, types and consequences. In Nigeria, corruption…
Corruption: an impediment to good governance
Habeeb Abdulrauf SalihuThis paper aims to contribute to the body of literature that examined the consequences of corruption, particularly on good governance.
Domestic financial liberalization and economic growth nexus: the role of corruption
Abdulhadi Aliyara Haruna, Abu Sufian Abu BakarThis study aims to examine the effect of domestic financial deregulation on economic growth in five selected sub-Saharan African nation (SSA). The paper also explored the…
CEO compensation, CEO attributes and tax aggressiveness: evidence from French firms listed on the CAC 40
Sawssan Jbir, Souhir Neifar, Yosra Makni FouratiThis paper aims to examine the impact of CEO (chief executive officer) compensation and CEO attributes on the level of tax aggressiveness of French companies.
Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
Hafiez Sofyani, Haslida Abu Hasan, Zakiah SalehThis study aims to investigate internal control (IC) implementation in higher education institutions (HEIs). This study also explores determinants, obstacles and…
Decelerating corruption and money laundering: distilling the positive impact of UKBA 2010 from a holistic perspective
Ejike EkwuemeThe purpose of this study is to highlight the unquantifiable importance that the UK Bribery Act (UKBA) has invigorated into commercial interactions of both natural and…
What Islamic contributions have been made to climate change action and how useful are they in promoting environmental justice?
Elle TurnbullThe purpose of this study is to explore Islamic contributions to discussions on climate change action and environmental justice. The author argues that Islamic approaches…
Muddying the waters: when does short selling become market manipulation?
Gregory DurstonThis paper aims to consider “spoofing”, “layering” and “short reports” in the context of market manipulation and, in particular, a recent controversy involving a…
Tax evasion, corruption and COVID-19 health risk exposure: a cross country analysis
Ahmed Emadeldin YamenThe purpose of this study is to examine the relationship between tax evasion and COVID-19 public health risk exposure in both high-corruption countries and low-corruption…
The challenges of countering fraud in Malta’s remote gaming industry
Antonio Zerafa, James Banks, Jaime WatersThe purpose of this paper is to explore the challenges of countering fraud in Malta’s remote gaming industry.
The ILVA disaster: a study of environmental liability in Italy
Gabriella MarcatajoThe purpose of this paper is to propose a reflection on the importance of individual environmental protection, which recognizes the right of every citizen to take action…
The conception of organisational fraud: the need for rejuvenation of fraud theory
Ach Maulidi, Jake AnsellThis paper aims to challenge some of the underlying concepts about causation of fraud and in doing so enriches knowledge and insight into the management of fraud.
Corporate governance performance and financial statement fraud: evidence from Malaysia
Noorul Azwin Md Nasir, Hafiza Aishah HashimThis paper aims to review the performance of corporate governance practices in Malaysia from the beginning of the 21st century until recently. This paper also highlights…
Piercing the corporate veil for environmental torts in Mauritius: a comparative study
Ambareen BeebeejaunThe corporate veil or veil of incorporation is a legal concept that separates the legal and juristic personality of a company from its members, directors and other…
Fraud in the documents and the underlying contract in letters of credit under Jordanian and English law: a new prerequisite?
Kamal Jamal Alawamleh, Shadi Helo Abu HeloThis study aims to examine the application of the fraud exception to the autonomy principle that governs the work of letters of credit in both Jordanian and English law…
Corporate fraud and relationships: a systematic literature review in the light of research onion
Caroline de Oliveira Orth, Antônio Carlos Gastaud MaçadaThis paper aims to investigate how the literature has been addressing the relationships between corporate fraud and executive behavior and corporate fraud and information…
Convergence and determinants of anti-corruption disclosure among extractive firms in Africa
King Carl Tornam Duho, Cletus Agyenim-Boateng, Emmanuel Tetteh Asare, Joseph Mensah OnumahThe purpose of this study is to examine the convergence and determinants of anti-corruption disclosures of extractive firms in Africa.
Customers’ awareness and knowledge level of fraudulent acts in electronic banking in Ghana: evidence from a universal bank
John Kwaku Amoh, Dadson Awunyo-Vitor, Kenneth Ofori-BoatengThis study aims to assess customers’ awareness and level of knowledge on electronic banking fraud.
Conceptualising the interaction among organisational factors towards internal control quality
Waled Younes E. Alazzabi, Hasri Mustafa, Mohamed IssaThis paper provides a theoretical foundation and conceptual framework to explain the interactions among risk management (RM), top management support (TMS), and internal…
Blockchain and corporate fraud
Hugo Benedetti, Ehsan Nikbakht, Sayan Sarkar, Andrew Craig SpielerThe purpose of this paper is to develop conceptual designs for blockchain implementations aimed at reducing corporate fraud. The proposed framework consists of different…
The demographic profile of victims of investment fraud: an update
Mark Eshwar Lokanan, Susan LiuThis study aims to examine the demographic factors of investors, contributing to financial victimization that occurs in Canada from June of 2008 to December of 2019.
The effects of Ponzi schemes and revocation of licences of some financial institutions on financial threat in Ghana
Edmond OforiThe purpose of this study was to assess the effects of the Ponzi schemes and revocation of licences of some financial institutions in Ghana on financial threat.
Ethnicisation of corruption in Nigeria
Dare Ezekiel ArowoloThe purpose of this paper is to assess the ethnicisation of corruption in Nigeria. This paper examines the role of ethnicity in promoting corruption, the impact of…
Senior healt-hcare fraud under investigation
Nicole F. Stowell, Carl Pacini, Martina K. Schmidt, Nathan WadlingerThis study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and…
Determinants of investment decision in a Ponzi scheme: Investors’ perspective on the Modaraba scam
Irfan Ullah, Wiqar Ahmad, Arshad AliThis paper aims to identify the key patronage factors that encouraged the public for investment in the Modaraba scam – a Ponzi scheme perpetrated in Pakistan with a whim…
Religion and tax compliance among SMEs in Ghana
Emmanuel Carsamer, Anthony AbbamThe purpose of this study is to assess the suitability of religion and religiosity in small and medium-scale enterprises’ (SMEs) tax compliance in Ghanaian markets. The…
An insider's look at the rise of Nigerian 419 scams
Richard G. Brody, Sara Kern, Kehinde OgunadeThe purpose of this study is to examine and provide additional insights into Nigerian 419 scams. Such scams may also be referred to as advance fee frauds. This study not…
Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning
Abdulfatah Ali Belgasem-Hussain, Yousof Ibrahim HussaienThe purpose of this paper is to shed light on and introduce the ethics of earnings management (EM) to researchers and students in the academic community in light of…
Interest rate liberalization and economic growth nexus: does corruption matter?
Abdulhadi Aliyara Haruna, Abu Sufian Abu BakarThis paper aims to examine the impact of interest rate liberalization on economic growth and the relevance of corruption in the five selected sub-Saharan African countries.
Challenges of combating fraudulent practices: evidence from Nigerian public sector
Shehu Umar Sa'id, Khairul Saidah Abas AzmiThis paper aims to explore the challenges faced in combating fraudulent practices in the Nigerian public sector.
The effectiveness of payroll system in the public sector to prevent fraud
Zulkarnain Yusuf, Anuar Nawawi, Ahmad Saiful Azlin Puteh SalinThe purpose of this paper is as follows: first, to analyze the opinion of the civil servant or payroll personnel towards the payroll system that currently used by the…
Do corrupting activities hamper economic growth?: Fresh empirical evidence from an emerging economy
John Kwaku Amoh, Kwasi Awuah-Werekoh, Kenneth Ofori-BoatengThis study aims to examine the effect of corruption on the economic growth of Ghana and to establish the strength of relationships among corrupting activities.
Is it suitable for your local governments?: A contingency theory-based analysis on the use of internal control in thwarting white-collar crime
Nanang Shonhadji, Ach MaulidiThe purpose of this study is to extend existing theory by developing a contingency theory for the public sector and to provide a landscape for local government to deal…
Disclosure of fraud control information in annual reports as a means of discharging public accountability
Ludek Seda, Carol Ann TiltThis paper aims to investigate the disclosure of fraud-related activities in public sector organisations in Australia. Specifically, the study reviews and evaluates the…
Financial C.R.I.M.Es in small businesses: causes and consequences
Radiah Othman, Fawzi Laswad, Matthew BerkahnThe purpose of this paper is to examine the causes and consequences of financial crimes perpetrated against New Zealand small businesses.
Determinants of occupational fraud losses: offenders, victims and insights from fraud theory
Omari Zuberi KalovyaThe paper aim at empirical examination of the predictors of the occupational fraud losses by drawing insights evolving fraud theoretical frameworks.
A jurisprudential analysis of the concurrent criminal jurisdiction over cross-border telecom fraud crime
Lianlian LiuThe issue of concurrent jurisdiction over cross-border crimes has become common in a globalizing world, while the rigid compliance with territoriality and active…
Tax evasion and public governance before and after the European “big bang”: a red flag for policymakers
Ahmed Emadeldin Yamen, Hounaida Mersni, Abdulhadi RamadanThe purpose of this study is to examine the impact of public governance quality on tax evasion levels in old (pre-2004) and new (post-2004) European Union (EU) members…
Is the fraud diamond perspective valid in Kenya?
Kizito Ojilong’ OmukagaThe purpose of this study was to determine the influence of the elements of the fraud diamond theory in detecting financial statement fraud among non-financial firms in…
A comparative study on disqualification of company directors in the UK and Nigeria: Lessons for Turkey
Samet Caliskan, Pereowei SubaiThe purpose of this paper is to argue that the disqualification of directors, coupled with other liabilities to which they may be subjected, particularly in insolvency…
Rethinking political warfare in Italy: a bottom-up approach
Alessandro ArcobassoThe purpose of this paper is to provide a brief answer to the following questions: in the arena for State and non-State actors, who and how may guarantee the balance…
Socioeconomic determinants of property crime offending in Ethiopia: Convicted offenders in focus
Nigatu Wassie, Bekele Melese, Nahom EyasuThe purpose of this study is to investigate the socioeconomic determinants of property crimes on convicted offenders in the Chilga district correctional institution (CDCI).
Risk management, top management support, internal audit activities and fraud mitigation
Waled Younes E. Alazzabi, Hasri Mustafa, Ahmed Ibrahim KarageThis paper aims to examine the effect of top management support (TMS) and risk management (RM) on the internal audit activities (IAA) and fraud mitigation (FM) in the…
Development of the university fraud prevention disclosure index
Corina Joseph, Normah Haji Omar, Jennifer Tunga Janang, Mariam Rahmat, Nero MadiThis paper aims to explain the development of fraud prevention disclosure index (FPDI) for Malaysian public universities.
Show me the money – managing politically exposed persons (PEPs) risk in UK financial services
Mario MenzThe purpose of this paper is two-fold. First, it highlights areas of disconnect between how the financial services sector in the UK approaches the management of…
RegTech solutions and AML compliance: what future for financial crime?
Esman KurumThis study aims to discuss the growing use of RegTech solutions by financial institutions to comply more efficiently with regulation in terms of anti-money laundering…
The scope and limitations of external audit in detecting frauds in company’s operations
Dragomir Dimitrijevic, Biljana Jovkovic, Suncica MilutinovicThis study aims to investigate what are the capabilities and limits of external audit in detecting frauds in companies operating in the territory of the Republics: Serbia…
Does culture influence whether a society justifies tax cheating?
Ahmed Bani-Mustafa, Anas Al Qudah, Sadeq Damrah, Mamoon AlameenThis paper aims to investigate whether culture has an impact on justifications for tax cheating, and if there is, indeed, a rationale for justifying this behavior.
Italy: money transfer, money laundering and intermediary liability
Livio CorselliThis paper aims to offer a general overview of money transfers in Italy and Europe focussing specifically on the migrant community. This is of particular interest because…
Financial action task force and the fight against money laundering and the financing of terrorism: Quo vadimus?
Georgios PavlidisThirty years after its creation, the Financial Action Task Force (FATF) has become a prime example of a norm-building process that transcends the traditional avenues of…
Heterogeneous investors and deterioration of market integrity: an analysis of market manipulation cases
Syed Qasim Shah, Izlin Ismail, Aidial Rizal bin ShahrinThe purpose of this study is to empirically test the role of heterogeneous investor’s, i.e. institutional investors, individuals and insiders in deteriorating market integrity.
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider
Further Information
