Journal of Financial Crime
Issue(s) available: 105 – From Volume: 1 Issue: 1, to Volume: 27 Issue: 1
Category:
Accounting and FinanceVolume 27
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Issue 1 2020
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Volume 1
Tax evasion and financial instability
Peterson K. OziliThe purpose of this paper is to explore the association between tax evasion and financial instability. The discussion also examines the effects of tax evasion for…
Using anti-money laundering measures to curb pension fraud in Nigeria
Ehi Eric EsoimemeThe purpose of this paper is to propose a new approach to curbing pension fraud in Nigeria. The approach involves the use of anti-money laundering tools, procedures and…
Historic analogs of civil confiscation of unexplained wealth – the case of Bulgaria
Todor KolarovUsing Bulgarian legislation on civil confiscation and analysing the nature of the substantive authority to confiscate unexplained wealth, as well as evaluating research in…
In plain sight – developing strategic responses to corporatised organised crime
Kenneth MurrayThis paper aims to consider the ways organised crime exerts influence in legitimate commercial markets through its ability to act through corporate vehicles. Discussion of…
Corporation blameworthiness and federal criminal fines
Emily M. Homer, George E. HigginsThe purpose of this paper is to assess if federal judges have sentenced criminal corporations to fines that are consistent with the seriousness of the offense and the…
Where there is smoke there is fire: front running at MAC and DICE securities Pakistan
Tooba Akram, Saadia IrfanThis case captures the experience of the newly hired investigation officer (IO) at the SECP, who crafts a front running case focused on the ethical transgressions by…
A generic investigation process for South African commercial forensic practitioners
Jacobus Gerhardus J. Nortje, Daniel P. BredenkampThe purpose of this paper is to critically analyse and discuss the identification of a generic investigation process to be followed by the commercial forensic practitioner…
The rising phenomenon of financial scams: evidence from Japan
Yoshihiko Kadoya, Mostafa Saidur Rahim Khan, Tomomi YamaneThis study aims to examine the demographic, socio-economic and personality determinants of financial scams.
Critiques and further directions for fraud studies: Reconstructing misconceptions about developing fraud theories
Ach MaulidiThe purpose of this study is to reconstruct the use of disposition variables as determinants of fraudulent behaviours. It is hoped, it stimulates our critical…
A decade of corruption studies in Malaysia
Nurisyal Muhamad, Norhaninah A. GaniIn December 2013, the World Bank had declared that, in the developing world, corruption is the No.1 public enemy. True, Malaysia has been swayed by the endless corruption…
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…
Anti-bribery information: Extent and impact on banking performance of UAE Islamic and conventional banks
Haitham Nobanee, Nejla ElliliThis paper aims to explore the extent of anti-bribery disclosures in the annual reports of the banks listed on UAE financial markets by differentiating between Islamic and…
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.
Whistleblowing Incentives
Fabian Maximilian Teichmann, Marie-Christin FalkerThe purpose of the paper is to illustrate how companies may benefit from whistleblowing and how whistleblowing may be incentivized to more effectively combat corruption.
National criminal jurisdiction over transnational financial crimes
Chat Le NguyenThe purpose of this paper is to examine the international standards for establishing national jurisdiction over the transnational crimes of money laundering and bribery…
Financial exclusion as a consequence of counter-terrorism financing
Zeynab MalakoutikhahThe purpose of this paper is to analyse the unintended consequences, financial exclusion, of counter-terrorism financing regulations in terms of their impact on financial…
Remember the balance of forces: Immorality of international tax avoidance, corporate social activity and narrow-minded tax policymakers
Akira MatsuokaThe purpose of this paper is to warn policymakers, by examining certain aspects of policy, possibly overlooked, against overestimating the power of corporate social…
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.
Is Nigeria really fighting to win the anti-corruption war?: Presidential body language, “string-puppetting” and selective prosecutions
Agaptus Nwozor, John Shola Olanrewaju, Segun Oshewolo, Modupe Bosede AkeThe purpose of this paper is to evaluate the seeming paradox that underpins Nigeria’s war on corruption. This paradox centres on the undue interference of the presidency…
Self-reported income data: are people telling the truth?
Fernando Antonio Ignacio GonzálezThis paper aims to detect anomalous data in income reports of Argentina, including personal income – from a sample of households – and statements of public officials.
Whistleblowing intentions of accounting students: An application of the theory of planned behaviour
Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Fred Kwasi Anokye, Festus Odotei OkoeThis study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.
Using the risk-based approach to curb modern slavery in the supply chain: The Anglo American and Marks and Spencer example
Ehi Eric EsoimemeThis paper aims to critically examine the modern slavery statements of Anglo American Plc. and Marks and Spencer Group Plc. to determine the level of effectiveness of the…
Earnings management: a strategic adaptation or deliberate manipulation?
Shathees Baskaran, Nalini Nedunselian, Chun Howe Ng, Nomahaza Mahadi, Siti Zaleha Abdul RasidThis study aims to clarify the relationship between ethical orientation and earnings management perception phenomenon in the organization. It discusses to what extent…
When and why (honest) people commit fraudulent behaviours?: Extending the fraud triangle as a predictor of fraudulent behaviours
Ach MaulidiThis study aims to provide theoretical and empirical insights concerning how macro-level characteristics influence micro-psychological characteristics, in perpetrating…
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…
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…
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.
Persistence of bribery in West African countries: Generalise methods of moments (GMM) approach
Sani Abubakar Saddiq, Abu Sufian Abu BakarThe purpose of this paper is to empirically test persistence of bribery transactions in West African countries in spite of combative policy measures put in place by…
Corruption and FDI inflow to Nigeria: a nonlinear ARDL approach
Suleiman Zangina, Sallahuddin HassanThis paper aims to empirically explore the asymmetric relationship between corruption control and foreign direct investment (FDI) in Nigeria.
Tax avoidance: do board gender diversity and sustainability performance make a difference?
Anis Jarboui, Maali Kachouri Ben Saad, Rakia RiguenThis study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance.
Corruption and control from the perspective of Islam
Waled Younes E. Alazzabi, Hasri Mustafa, Ahmed Razman Abdul LatiffThe purpose of this paper is to explore and provide insights into corruption and the control procedures from an Islamic perspective.
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…
Storytelling of bureaucratic white-collar crimes in Indonesia: is it a matter of reciprocal norm?
Ach MaulidiThe purpose of this paper is to contribute to the existing fraud studies and theory (fraud triangle) from bureaucratic crime perspectives. Importantly, this paper answers…
Understanding and controlling financial fraud in the drug industry
Isaac Akomea-Frimpong, Charles AndohThis study aims to assess the fraud cases, factors and control measures of financial fraud in the drug industry with evidence from Ghana. Drug industry and pharmaceutical…
Reinvigorating the human instrument: An exploratory study on the potential use of CAQDAS in qualitative evaluation of corruption prevention in Indonesia
Hendi Yogi PrabowoThe purpose of this paper is to explore the potential of computer-assisted qualitative data analysis software (CAQDAS) to support qualitative evaluation of corruption…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider
Further Information
