Journal of Financial Crime
Issue(s) available: 106 – From Volume: 1 Issue: 1, to Volume: 27 Issue: 2
Category:
Accounting and Finance
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Volume 2
Volume 1
Corporate crime: a logical misconception, but with one analytical point
Tage AlalehtoIn 1988, Donald Cressey published a previously overlooked article. According to Cressey, there was a lack in the agenda of corporate crime research concerning theory and…
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.
Importance of meaningful co-operation in preventing and interdicting economically motivated crime and misconduct: The Sri Lankan perspective
Asanga AbeyagoonasekeraThe purpose of this paper will attempt to depict the importance of meaningful co-operation in preventing and interdicting economically motivated crime and misconduct in…
Corporate crime: a logical misconception, but with one analytical point
Tage AlalehtoIn 1988, Donald Cressey published a previously overlooked article. According to Cressey, there was a lack in the agenda of corporate crime research concerning theory and…
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…
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…
Analysis of cyber-crime effects on the banking sector using balance score card: a survey of literature
Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer, Mulatu Fikadu ZerihunThis study aims to explore the effect of cybercrime on the banking sector and also analyse using balance score approach, the focus of existing literature relating to…
Corruption and anti-corruption in China: a case study of high-ranking officials
Jiahong HeWith the analysis of the causes of corruption, this study aims to investigate specific anti-corruption measures that can be implemented to reform the political system and…
The need for anti-corruption policies in developing countries
Richard G. Brody, Gaurav Gupta, Angela N. Ekofo, Kehinde Mayokun OgunadeIn this study, the authors examine the issue of corruption in the government institutions of developing countries. Additionally, this study aims to answer the following…
A longitudinal assessment on the development of financial fraud offending
Dzhansarayeva Rima, Alimkulov Yerbol, Baissalov Ali, Bissengali Liliya, Kevin BeaverFraudulent behaviors have a significant influence on society, impact millions of citizens and result in billions of dollars in losses. Consequently, it is essential to…
Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory
Christine Avortri, Richard AgbanyoFraud has become one of the most challenging issues facing the financial sector of most countries globally. These fraudulent transactions have led to loss of huge sums of…
What makes a successful corporate investigator: An exploration of private investigators attributes
Michael KingThe purpose of this study is to identify the attributes – skills, education and qualifications – required to be a contemporary corporate investigator.
Tax evasion, firm’s value and governance: evidence from Tunisian Stock Exchange
Olfa Nafti, Ines Kateb, Oumaima MasghouniThe purpose of this study is to analyze the relationship between tax evasion and firm’s value while determining the moderating role of family management and the…
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.
Spiritual, psychological and social dimensions of taxpayers compliance
Gede Adi Yuniarta, I. Gusti Ayu PurnamawatiThis paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance…
The potential negative impact of the misuse of Transparency International’s corruption index by the financial services industry
Graham BaldockThis paper aims to raise awareness of the potential misuse of Transparency International’s Corruption Perception Index (CPI) within the financial services industry and…
Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls
Theodora Aba Abekah Koomson, Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Maureen OquayeThis paper aims to investigate the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate…
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…
Controlling insider dealing through criminal enforcement in China
Zhen Ye, Wangwei Lin, Neshat Safari, Charanjit SinghThe purpose of this paper is to review the criminal enforcement of insider dealing cases in People's Republic of China's (PRC) securities market and to provide feasible…
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.
Research and improvement of fraud identification model of Chinese A-share listed companies based on M-score
Wanting Lu, Xiaokang ZhaoThe purpose of this paper is to start with the background of the construction of the M-score model, find the variables that can represent the fraud characteristics of…
Transnational regulatory networks: a study in compliance and legitimacy in counter-terrorist financing
Doron Goldbarsht, Hannah HarrisThis paper aims to explore the case of counter-terrorist financing (CTF) within the transnational regulatory network (TRN) of the Financial Action Task Force (FATF). The…
Great corruption – theory of corrupt phenomena
Vicente MonteverdeThe purpose of this paper is to formulate a new theory of corruption based on the discretionary decisions of the government and the distribution of income in the economy…
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…
The efficacy of multilateral anti-bribery convention with national government enforcement
Mushfiq Swaleheen, Marcus Tim AllenThe purpose of this paper is to investigate the role of multinational enterprises’ (MNEs) home country corruption in their decision to bribe officials in foreign host countries.
Retaliatory effect on whistle blowing intentions: a study of Indian employees
Sunaina Kanojia, Shikha Sachdeva, Jai Prakash SharmaThis paper attempts to find the essence of whistleblowing in organizational structures, to reflect on whistleblowing mechanism and the perception of whistleblowing in 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.
A critical analysis of corruption and anti-corruption policies in Italy
Paola MaggioThis study aims to critically analyse the Law 9 January 2019, n. 3, on “Measures to fight crimes against the public administration and on the transparency of political…
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…
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.
Anticorruption policies in Brazil: constitutional challenges on implementing asset civil forfeiture
Fabio Ramazzini Bechara, Gabriel Monti ManzanoThis paper aims to answer three questions: Is the presumption of innocence principle in risk? How to balance it with the burden and standard of proof? Does the asset civil…
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…
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…
Behavioral red flags of fraud: a gender-based ex post analysis
Namrata SandhuThis study aims to attempt a gender-based ex post examination of behavioral red flags of fraud exhibited by fraud perpetrators.
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.
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.
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…
Plastic card circumvention an infirmity of authenticity and authorization
Vipin Khattri, Sandeep Kumar Nayak, Deepak Kumar SinghCurrency usage either in the physical or electronic marketplace through chip-based or magnetic strip-based plastic card becoming the vulnerable point for the handlers…
De-escalation strategies for kleptocracy in Nigeria’s oil sector
Vasudev DasThe purpose of this qualitative case study is to explore strategies for the de-escalation of kleptocracy in Nigeria’s oil and gas industry.
The implementation of the fraud exception rule: a comparative study
Zaid AladwanThe purpose of this paper is to examine the application of the fraud exception rule and try to analyze the different approaches in regard to the implication of fraud rule…
Estimations of business exposure to corruption in Malaysia
Selamah Abdullah Yusof, Mohd Nahar Mohd ArshadThis study aims to investigate the level of business exposure to corruption in Malaysia. The authors estimate the effect of bribe requests from business establishments by…
The risk of financial fraud: a management perspective
Hafiza Aishah Hashim, Zalailah Salleh, Izzati Shuhaimi, Nurul Ain Najwa IsmailA number of highly publicised scandals such as Enron, Lehman Brothers, Parmalat, Satyam, Toshiba and 1MDB (to name a few) have heightened the awareness of the effects of…
An exploratory empirical study of whistleblowing and whistleblowers
Maria Krambia-KapardisThe purpose of this study is to develop a profile of whistleblowers and to determine whether whistleblowing legislation would encourage those individuals to bring to light…
Corruption in business: A critical appraisal of the Australian regulatory regime in the light of the UK Bribery Act 2010
Afroza BegumThis paper aims to critically analyse the Criminal Code Amendment (Bribery of Foreign Public Officials) Act 1999 and Crimes Legislation Amendment (Combating Corporate Crime…
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.
Corruption at Rolls-Royce: can it happen again?
Dominic Peltier-RivestThis study aims to analyse Rolls-Royce’s (RR) recent corruption case, its 2017 global anti-bribery and corruption (ABC) manual, and its 2017 annual report to assess…
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…
The relationship between the companies’ political connections and audit fees
Mahdi SalehiThe purpose of this study is to investigate whether the political connections of companies are correlated with auditor selection, audit fees and abnormal audit fees.
SEC enforcement targets: a Christian virtue ethics perspective
Christopher J. DemalineThe purpose of this paper is to provide a summary and synthesis of US Securities and Exchange Commission accounting and auditing enforcement release (AAER)-based research…
Exploiting trust for financial gain: an overview of business email compromise (BEC) fraud
Cassandra Cross, Rosalie GillettThis paper aims to explore current knowledge of business email compromise (BEC) fraud, or approaches that specifically target organisations for financial gain, through the…
Combating the financing of proliferation: challenges and new tools
Ian John Stewart, Andrea Viski, Jonathan BrewerThis paper aims to examine why most governments appear to attach less importance to countering proliferation finance than they do to countering money laundering or…
Rural banks fraud: a story from Indonesia
Taofik HidajatThe purpose of this paper is to highlight the causes of fraud in rural banks in Indonesia and provide recommendations to reduce these financial crimes.
The undeserving rich: can they be redeemed? Policy options for curbing illegal wealth
James F. Gilsinan, James E. Fisher, Muhammad Islam, Henry M. Ordower, Wassim ShahinThe purpose of this study is to examine the efficacy of various policy options for curbing the accumulation of illegal wealth and suggest ways to close the increasing…
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…
Bribery, extortion and “morally ambiguous” leadership in organizations
Michel DionThe purpose of this paper is to examine how four styles of “morally ambiguous” leadership could have a philosophical basis, while relatively contributing to efficiently…
Role of money mules in money laundering and financial crimes a discussion through case studies
Muhammad Subtain Raza, Qi Zhan, Sana RubabThis paper aims to explain the role of money mules in money laundering and financial crimes through the discussion of case studies. The authors also explain the red flags…
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…
Active cyber defence strategies and techniques for banks and financial institutions
Yorrick Creado, Vidyavati RamtekeWith the growing penetration of financial technology, financial firms and banking institutions have seen a rise in the volume of cyber-attacks in recent years. Cyber…
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…
Political institutions and the control of corruption: a cross-country evidence
Siew Pyng Christine Chong, Chwee Ming Tee, Seow Voon ChengThe purpose of this paper is to examine the significant association between political institutions and the control of corruption.
Mapping the individual and structural theories of financial crimes
Mark Eshwar Lokanan, Indy AujlaThe purpose of this paper is to argue for an integrated explanation of financial fraud. Greater emphasis must be placed on the structural and situational factors that are…
Identity theft: a small step towards big financial crimes
Chander Mohan Gupta, Devesh KumarThis paper aims to study the concept of identity fraud and how these identity thefts can actually lead to financial crime. These crimes which usually were done in the…
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…
Does anti-corruption disclosure affect banking performance?
Haitham Nobanee, Osama F. Atayah, Charilaos MertzanisThis paper aims to test the levels of anti-corruption disclosure and its implication on the banking performance of both conventional and Islamic banks listed on the Abu…
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.
OECD’s global principles and EU’s tax crime measures
Umut Turksen, Adam AbukariThis paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for…
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.
An innovative approach in combating economic crime using forensic accounting techniques
Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer, Mulatu Fikadu ZerihunThe purpose of this study is to develop an innovative approach of combating economic crime using the forensic accounting techniques.
Do capital structure and cash holding expropriate minority shareholders? A case of non-financial concentrated firms in Pakistan
Wajid Alim, Muhammad Kaleem, Sammar Abbas, Dilawar KhanOne aspect of agency theory suggests that dominant shareholders use the firm’s assets for their personal benefits and 1thus expropriate minority shareholders (tunneling)…
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…
Effect of cybercrime laws on protecting citizens and businesses in the United Arab Emirates (UAE)
Hassan Younies, Tareq Na'el Al-TawilThe purpose of this paper is to explore the extent to which cybercrime laws protect citizens and businesses in the United Arab Emirates (UAE). Pertinent questions over the…
The relationship between audit components and audit market adaptability
Mahdi Salehi, Mahdi Saravani, Safoura RouhiThis study aims to study the relationship between audit components and collusion in the audit market.
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.
Measurement of damage from corruption in Brazil
Jonatas Dutra Sallaberry, Liz Spinello Quaesner, Mayla Cristina Costa, Leonardo FlachThis study aims to analyse and measure the damage caused by acts of corruption in the largest investigation in Brazil, known as the “Lava Jato” operation.
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider
Further Information
