Journal of Financial Crime
Issue(s) available: 118 – From Volume: 1 Issue: 1, to Volume: 30 Issue: 2
Understanding business offending: survey research in Iran
Petter Gottschalk, Maryam KamaeiThe purpose of this study is to explore the extent to which white-collar crime makes sense. Understanding business offending reflects the degree of sensemaking among…
Cryptoassets – a new frontier for money laundering and terrorist financing: legal changes to address the increasing AML risk
Koen Byttebier, Konstantinos AdamosThis study aims to provide an overview of the regulatory framework for AML supervision of cryptoassets.
Financial inclusion washing
Peterson K. OziliFinancial inclusion washing has not been considered to be a crime although it should be. This paper aims to present a discussion about financial inclusion washing. It was…
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.
Corruption suppression and domestic investment of emerging economies: BRICS and CIVETS groups – panel ARDL approach
Sohail Magableh, Mahmoud Hailat, Usama Al-qalawi, Anas Al QudahThis paper aims to examine the effects of corruption control on domestic investment in the BRICS and CIVETS of emerging economies. This paper’s primary goal is to…
Belt and Road Initiative: the interplay between corruption, plea-bargaining and civil alternative dispute resolution
Veltrice TanThis paper aims to determine whether a connection can be formed between corruption, plea-bargaining and civil alternative dispute resolution.
Tax evasion on lawful income: is it a form of money laundering?
Deen Kemsley, Sean A. Kemsley, Frank T. MorganThe purpose of this study is to determine whether income tax evasion also constitutes money laundering if Financial Action Task Force (FATF) Recommendations are strictly…
Wirecard scandal. A commentary on the biggest accounting fraud in Germany’s post-war history
Fabian Maximilian Johannes Teichmann, Sonia Ruxandra Boticiu, Bruno S. SergiThe purpose of this paper is to illustrate how the Wirecard scandal has highlighted the need for further reforms in Germany and Europe, exposing institutional and market…
The evolution of trade-based money laundering schemes: a regulatory dialectic perspective
Roy Majed Sinno, Graham Baldock, Kimberly GleasonThe purpose of this study is to apply the regulatory dialectic to describe the evolution of trade-based money laundering (TBML) schemes, to describe three recent TBML…
When internal organizational factors improve detecting corruption in state-owned companies
Magda Siahaan, Harry Suharman, Tettet Fitrijanti, Haryono UmarThe phenomenon of corruption requires extra handling to achieve zero corruption. The purpose of this paper is to examine the integrated governance, risk management and…
Fewer newspapers means good news for corrupt public officials: results from a US panel data study
Mushfiq Swaleheen, Daniel BorgiaWhen there is freedom of press, newspapers provide prying eyes that investigate and report the malfeasance by public officials. More prying eyes together with more…
Compliance concerns in sustainable finance: an analysis of peer-to-peer (P2P) lending platforms and sustainability
Fabian Maximilian Johannes Teichmann, Sonia Ruxandra Boticiu, Bruno S. SergiThis study aims to analyze the relationship between financial sustainability and peer-to-peer (P2P) lending platforms.
Why are Vietnamese people susceptible to cryptocurrency Ponzi schemes? Findings from using the PLS-SEM approach
Nhung Thi Nguyen, An Tuan Nguyen, Ha Thi Nguyet To, Thanh Ta Hong LeThis paper aims to explore factors influencing Vietnamese people’s susceptibility to fraud through cryptocurrency Ponzi schemes.
Foreign whistleblowing: the impact of US extraterritorial enforcement on anti-corruption laws in Europe
Elina Karpacheva, Branislav HockForeign whistleblowers are foreign citizens who help national enforcement authorities to sanction both foreign-based corporations and home-based corporations that engage…
Creating good village governance: an effort to prevent village corruption in Indonesia
Caesar Marga Putri, Josep Maria Argilés-Bosch, Diego RavendaThis study aims to investigate how the village government implements internal control, accountability, transparency and participation in the good governance practice for…
The effect of state-level corruption on performance and risk of financial institutions
Maryna Murdock, Thanh Ngo, Nivine RichieThis study aims to investigate the effect of public corruption on the performance and risk of financial institutions domiciled in the USA..
The assessment of the impact of cyberfraud in the South African banking industry
Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer, Mulatu Fekadu ZerihunThe purpose of this study is to assess the impact of cyberfraud in the South African banks with the aim to provide recommendations to effectively mitigate it.
Space transition and the vulnerabilities of the NFT market to financial crime
Mohammed Al Shamsi, Deborah Smith, Kimberly GleasonThe purpose of this paper is to describe how non-fungible tokens (NFTs) can be used in the commission of financial crime, including money laundering and crypto-fraud…
Compliance issues in arbitration proceedings – bribery, money laundering and other abuses
Fabian Teichmann, Sonia Ruxandra Boticiu, Bruno S. SergiThe purpose of this study is to provide a firsthand perspective on the challenges and risks that can arise in arbitration proceedings.
A systematic literature review of money mule: its roles, recruitment and awareness
Mohd Irwan Abdul Rani, Sharifah Nazatul Faiza Syed Mustapha Nazri, Salwa ZolkaflilThis paper aims to provide a systematic literature review (SLR) on contemporary cardinal money mule issues.
An analysis of the 2021 South African FATF mutual evaluation report: terrorist financing and NPOs
Bernice Bissett, Philip Steenkamp, Duane AslettIn the aftermath of the 2021 Financial Action Task Force Mutual Evaluation Report, legislators, supervisory bodies, law enforcement and the like are focusing on preventing…
When gullibility becomes us: exploring the cultural roots of Indonesians’ susceptibility to investment fraud
Hendi Yogi PrabowoThis paper aims to explore various cultural and behavioral issues associated with the problem of investment fraud in Indonesia.
The Satoshi laundromat: a review on the money laundering open door of Bitcoin mixers
Kenneth SeeThe purpose of this paper is to examine the currently known techniques to tackle money laundering in Bitcoin mixers, and examine what gaps exist that would allow a…
Insider trading laws to counter financial crime: a comparative study of Mauritius, UK and US laws
Ambareen BeebeejaunThe rise in business activities coupled with free trade liberalisation across countries has entailed an increase in securities transaction as well as insider trading (IT)…
How are financial institutions enabling online fraud? A developmental online financial fraud policy review
Tessa ColeThe criminalization of online financial fraud is examined by analyzing the existing literature, policies and state statutes within the context of the cybercrime ecosystem…
An analysis of Pakistan’s accountability law after June 2022 amendments: implications and effectiveness of anti-corruption campaign
Muhammad Saleem Korejo, Erum Naseer Korejo, Ramalinggam Rajamanickam, Muhamad Helmi Md. Said, Nazir UllahThis paper aims to provide an analysis of National Accountability Ordinance 1999 (NAO) after June 2022 amendments. It raises a key question whether the new legislation is…
Fraud detection using fraud triangle theory: evidence from China
Md Jahidur Rahman, Xu JieThis study aims to explore the relationship between fraud triangle theory (FTT) and the accounting fraud phenomenon in all listed companies in China.
Why do people join pyramid schemes?
Branislav Hock, Mark ButtonPyramid schemes create an unusual situation, where the victims might be effectively turned into offenders, as their role is to recruit more victims to the pyramid scheme…
Abuse of consumer trust in the digital market and the green market: the case of green washing in the Italian legal system
Gabriella MarcatajoThe purpose of this paper is to offer some reflection on the abuse of consumer trust and the importance of control of information in the digital market and the green…
Women and white-collar criminals: a comparison between pink-collar crimes and red-collar crimes in Iran
Maryam Kamaei, Petter GottschalkThe purpose of this study is to compare women committing pink-collar and red-collar crimes in Iran. In the current study, the pink-collar crime, studying murder by women…
A novel understanding of fraudsters
Paul ManningThe purpose of this paper is to add to the understanding of the human personality of fraudsters. This paper will explore their human personality by reviewing three…
Financial fraud victimization: an examination of distress and financial complications
Katelyn A. Golladay, Jamie A. SnyderThis study expands the empirical understanding of financial fraud victims and the consequences that emerge as a result of financial fraud victimization. In addition, this…
Identity theft fraud- major loophole for FinTech industry in India
Shefali SalujaThe fraud landscape for FinTech industry has increased over the past few years, certainly during the time of COVID-19, FinTech market reported rapid growth in the fraud…
White-collar money laundering through opportunistic earnings management: fair value accounting practices of failed finance companies in Sri Lanka
S.G. Sisira Dharmasri Jayasekara, Wasantha Perera, Roshan AjwardThe purpose of this paper is to discuss how the failed finance companies in Sri Lanka used fair value accounting practices as an opportunistic earnings management practice…
What makes an economic sanction effective?
Fabian Maximilian Johannes Teichmann, Chiara WittmannThis paper aims to elucidate the practical and theoretical mechanisms which contribute to the perception of an economic sanction’s effectiveness as a foreign policy tool.
Local government officials’ susceptibility to corrupt behavior: some Indonesian evidence
Kiky Srirejeki, Pretisila Kartika PutriThis paper aims to investigate the factors affecting local government officials’ susceptibility to corrupt behavior among Indonesian local government officials.
Evaluating the cost of anti-corruption in political and economic terms: a case study approach
Alexandra HartwigThe practicality of anti-corruption efforts has been debated in development circles since the 1990s (World Bank, 1998). Moving beyond monetary metrics, this paper seeks to…
Development of a multi-objectives integer programming model for allocation of anti-fraud capacities during cyberfraud mitigation
Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer, Mulatu Fekadu ZerihunThis study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation…
The protection of whistleblowers in South African criminal cases
Jacobus Gerhardus J. NortjeThe purpose of this paper is to critically analyse the extent of protection available for whistleblowers in South African criminal cases.
The corruption and sustainable development nexus in Africa: a contemporary review and analysis
Kempe Ronald Hope, Sr.This study aims to re-examine the corruption and sustainable development nexus in Africa and offer a contemporary analytical review and analysis of that relationship in the region.
How can sustainability be effectively regulated?
Fabian Maximilian Johannes Teichmann, Chiara WittmannThis paper aims to examine the fundamental conditions which are necessary for the construction of a regulation which will affect a genuine advancement in the context of…
Accounting fraud in light of organismic integration theory
Caroline de Oliveira Orth, Daniela D’Incao Marrone, Clea Beatriz MacagnanThis systematic literature review aims to identify how literature approaches motivations for committing fraud in financial statements and presents a framework on these…
Pretrial diversion agreements after Andersen’s prosecution: a utilitarian theoretical framework
Sandra K. GatesUsing the ethical consequentialist theory of utilitarianism, this paper aims to demonstrate the correlation between the prosecution of Arthur Andersen LLP and the United…
Abuse of enduring power of attorneys and real estate transactions in Australian courts
Tracey West, Nicholas DrewThe purpose of this study is to highlight how people acting as Enduring Power of Attorney (EPoA) abuse their privilege in relation to real estate transactions through…
Compliance cultures and the role of financial incentives
Fabian Maximilian Johannes Teichmann, Chiara WittmannThe concept of compliance is in danger of becoming obsolete as a result of its generalization and overuse. This paper aims to refine the concept of a culture of compliance…
Countering cybercrimes as the strategy of enhancing sustainable digital economy in Nigeria
Babayo Sule, Usman Sambo, Muhammad YusufThis study aims to examine the threats posed by cybercrimes toward the quest for achieving a reliable digital economy and to identify practical strategies for countering the crime.
Virtual money laundering: policy implications of the proliferation in the illicit use of cryptocurrency
Christian Leuprecht, Caitlyn Jenkins, Rhianna HamiltonThis study aims to explain how cryptocurrency is leveraged for illicit purposes across the global financial system. Specifically, it establishes how cryptocurrency has…
Corruption and the curse of over-quantification
Hendi Yogi PrabowoThe primary purpose of this exploratory paper is to propose a novel analytical framework for examining corruption from a behavioral perspective by highlighting multiple…
The evolution of the Nigerian prince scam
Ojeifoh Okosun, Uchenna IloThe purpose of this paper is to critically examine the evolution of a particular variant of cyber fraud known as the Nigerian prince scam and to demonstrate its…
Fighting against white-collar crime: criminology to the aid of management sciences
Julien Le Maux, Nadia SmailiThe purpose of this paper is to provide a review of the literature on white-collar crime that combines the perspectives of criminology and management sciences research.
Victimisation of investors from fraudulent investment schemes and their protection through financial education
Kamakhya Narain Singh, Gaurav MisraThe purpose of this study is to identify the significant demographic and socio-economic characteristics of individuals who are likely to invest in a fraudulent investment…
How compatible is the principle of neutrality with the implementation of economic sanctions? An examination into Switzerland’s use of sanctions
Fabian Maximilian Johannes Teichmann, Chiara WittmannThe current political situation in Europe has amplified economic sanctions as a retaliatory measure for states not directly involved in the conflict but wanting to…
Econometric analysis of influence by the factors on the volume of shadow economy in the countries of Europe
Valentina Kravchenko, Vadim Karapetov, Ignat NechepurenkoThis study aims to identify the factors which influence the change in the volume of shadow economy in the countries of Europe to explain its growth or reduction through…
What does it mean for a corporation to take responsibility for its supply chain?
Fabian Maximilian Johannes Teichmann, Chiara WittmannThrough the lens of ethical appreciation, this paper aims to discuss what it means for a company to claim taking responsibility for its supply chain and whether this is a…
Zero click attacks – a new cyber threat for the e-banking sector
Nisha TN, Mugdha Shailendra KulkarniThe purpose of the study is to confirm the fact that in informations security, the human factor was considered as a key carrier of the majority of attacks that an…
Psychology and white collar crime - compliance recommendations based on the social and psychological reality dictating perception
Fabian Maximilian Johannes Teichmann, Chiara WittmannTo construct effective compliance programmes, the phenomenon of non-compliance and variations in its abidance must be elucidated. The purpose of this paper is to discuss…
Compensation structure impact on executive value judgment shift resulting in occurrence of fraud
Don Lux, Vasant Raval, John WingenderThe purpose of this study is to examine whether executive compensation structure is a predictor of a value judgment shift facilitating fraud. The Raval (2018…
Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US
Ach Maulidi, Nanang Shonhadji, Fachruzzaman , Rida Perwita Sari, Dian Anita Nuswantara, Rindang WiduriThe purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers…
The cost of debt and political institutions: the influence of corruption
Chwee-Ming Tee, Teng-Tenk Melissa TeohThis cross-border study’s main purpose is to examine whether there is a significant association between political institutions and the cost of debt. In addition, it also…
Determinants of whistleblowing intentions of accountants: a middle range theoretical perspective
Octavia Ama Serwaa Otchere, Godfred Matthew Yaw Owusu, Rita Amoah BekoeThe purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost…
Lifestyle audits in South Africa – overrated or X-factor?
Jacqui-Lyn McIntyre, Duane Aslett, Nico BuitendagPresident Cyril Ramaphosa, in his 2018 State of the Nation Address, stated that “Thieves who are stealing public funds should be arrested and prosecuted”, and called for…
Tax avoidance in family firms: a literature review
Imen Khelil, Hichem KhlifThis paper aims to review the empirical literature dealing with the association between family firms and tax avoidance.
The effectiveness of the auditor’s opinion on the internal controls over financial reporting
Camélia Radu, Aline Segalin ZanellaRecent studies have concluded that auditors underreport existing internal control over financial reporting (ICFR) weaknesses. This study aims to assess how effective…
Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory
Widya Ais Sahla, Ardianto ArdiantoThis study aims to examine the fraud tendency on the perception of external auditors triggered by five components of the fraud pentagon: pressure (P), opportunity (O)…
The unethical use of deepfakes
Audrey de Rancourt-Raymond, Nadia SmailiThe purpose of this study is to discuss the harmful use of deepfakes in an organizational context, based on the only two cases the authors found that were addressed by the…
Reducing occupational fraud through reforms in public sector audit: evidence from Ghana
Samuel Kojo Agyemang, Paschal Ohalehi, Oscar Chijoke Mgbame, Kolawole AloThis paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.
Can institutional anomie theory predict victimization? An experimental survey examining institutional anomie and affinity fraud
Thomas E. Dearden, Maria ScapturaThe purpose of this study is to examine whether victims of financial crimes are also affected by anomie. Fraud from supposed financial advisors leaves many victims feeling…
Forensic accounting tools for fraud deterrence: a qualitative approach
Alberto Clavería Navarrete, Amalia Carrasco GallegoThe purpose of this paper is to understand if forensic accounting techniques and tools could contribute to the deterrence of fraud in financial statements, considering the…
The role of blameworthiness in the federal probation sentencing of corporate environmental offenders
Emily M. Homer, George E. HigginsThe purpose of this study is to investigate the federal sentencing of organizational probation for environmental offenders using the focal concerns. Those organizations…
The mediating effect of fraud awareness on the relationship between risk management and integrity system
Ranto Partomuan Sihombing, Noorlailie Soewarno, Dian AgustiaGovernment institutions in Indonesia have implemented an integrity system as a strategy to prevent fraud and corruption by integrating the risk management and…
Creating a Nexus between Dark Triad Personalities, Non-Performing Assets, Corporate Governance and Frauds in the Indian Banking sector
Nilaya Murthy, Santosh GopalkrishnanThe banking sector requires a major comeback with the series of bank frauds that has shook the nation. The rising non-performing assets (NPAs) and corporate frauds find…
Why do fraud victims get blamed? Lerner’s Belief in a Just World and its application to victims of online fraud
Shalini Nataraj-Hansen, Kelly RichardsVictims of online fraud face a high level of blame from their families, friends, professionals, the broader community and often from themselves. Victims are commonly…
The urgency of sharia compliance regulations for Islamic Fintechs: a comparative study of Indonesia, Malaysia and the United Kingdom
Yudho Taruno MuryantoThis article aims to explore legal challenges regarding the regulation and supervision of Islamic Fintech and to construct Sharia compliance regulations to strengthen the…
Combating terrorist financing in Switzerland in the light of current changes in Afghanistan
Fabian Teichmann, Sonia Ruxandra BoticiuThis paper aims to examine the current situation in Afghanistan after the rapid withdrawal of US troops and the Taliban takeover of the country, and how this has shed new…
An exploratory study of deferred prosecution agreements and the adjudication of corporate crime
Megan Jean Parker, Mary DodgeDeferred prosecution agreements (DPAs) are the tool of choice for federal prosecutors when adjudicating corporate misconduct. A DPA is a negotiation that permits the…
Can Shari’ah supervisory board and Islamic bank characteristics reduce tax avoidance? Evidence in Indonesia and Malaysia
Muhammad TaufikThis study aims to shed light on Shari’ah supervisory boards (SSBs) and the possibilities of Islamic banks to reduce the tax avoidance. Performance and Shari’ah compliance…
Keeping up appearance? Nigeria’s anti-corruption crusade and image dilemma in the global arena
Agaptus Nwozor, Oladiran AfolabiCorruption is a long-standing challenge in Nigeria. The country’s development crises, including widespread poverty and insecurity, have direct and indirect links to…
Reporting behaviors of familiar identity theft victims: an empirical test of Black’s theory of law
Axton Betz-HamiltonFamiliar identity theft, which occurs when an individual known to a victim steals his/her identity, is a common problem in the USA. The purpose of this study was to…
Metaverse: welcome to the new fraud marketplace
Nadia Smaili, Audrey de Rancourt-RaymondThe purpose of this study is to examine the risks of the metaverse ecosystem. This study provides an overview of the metaverse and its evolution and discusses the various…
The limits of the impact of criminal law on the economy in a transition period (on the example of Russia)
Georgy RusanovThe purpose of this paper is to provide a retrospective analysis of the Russian criminal legislation in the field of protection of economic relations in the transitional…
Cultural aspects of the EU-Whistleblowing Directive
Fabian Maximilian Johannes Teichmann, Chiara WittmannThe European Union’s Whistleblower Directive (WBD), or formally the “Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the…
Parliamentary engagement in fighting corruption: a discourse on the Parliament of Tanzania
Lukiko Vedastus LukikoThis study aims to examine the participation of the Parliament of Tanzania in the fight against corruption in the country.
A delineation of the impact of illicit financial flows on the right to development: details from Cameroon’s special criminal court
Avitus Agbor AgborThis paper advances the argument that misappropriation of public funds should be construed as illicit financial flows (IFFs) which, undoubtedly, have an adverse effect on…
International management amid fake news and corruption
Fabian Teichmann, Sonia Ruxandra Boticiu, Bruno S. SergiThis study aims to illustrate how bribery and fake news in Eastern European countries can affect businesses across Europe. Countries such as Romania, Bulgaria, Slovenia…
When is a law firm liable for a data breach? An exploration into the legal liability of ransomware and cybersecurity
Fabian Maximilian Johannes Teichmann, Chiara WittmannThe threat of cybercrime is pervasive. Corporations cannot be convinced, out of sheer luck or naïve conviction, that they will remain unaffected. When targeted, the stark…
An investigation of individual willingness to pay ransomware
Anna Cartwright, Edward Cartwright, Lian Xue, Julio Hernandez-CastroRansomware is a relatively new form of financial extortion that is proving a major cyber-security threat to individuals and organisations. This study aims to investigate…
Compliance risks for crowdfunding. A neglected aspect of money laundering, terrorist financing and fraud
Fabian Teichmann, Sonia Ruxandra Boticiu, Bruno S. SergiThis study aims to highlight the risks and threats posed by crowdfunding. It also looks at the new European Union regulation on crowdfunding, which is intended to give…
Comparative study of disgorgement and disgorgement fund regulations in Indonesia, the USA and the UK
Dona Budi Kharisma, Afilya HunaifaThe purpose of this paper is two-fold: to analyze the legal issues on disgorgement and disgorgement funds in Indonesia, the USA and the UK and to construct the ideal law…
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.
Catastrophic fraud loss lies where it falls? Push payment scams and the bank’s duty of care to its customer
Judith DahlgreenThis paper aims to examine the legal redress available to a UK bank customer who has been the victim of a sophisticated push payment scam which made use of the bank’s…
The shortcomings of anti-corruption measures: Kuwait’s financial disclosure system
Eiman Khaled AlqattanThe paper aims to critically evaluate the legal provisions related to Kuwait’s financial disclosure system and whether its anti-corruption measures are sufficient. The…
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…
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…
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.
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.
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…
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…
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.
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider
Further Information
