Journal of Financial Crime
Issue(s) available: 111 – From Volume: 1 Issue: 1, to Volume: 28 Issue: 3
Volume 28
Volume 27
Volume 26
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Volume 24
Volume 23
Volume 22
Volume 21
Volume 20
Volume 19
Volume 18
Volume 17
Volume 16
Volume 15
Volume 14
Volume 13
Volume 12
Volume 11
Volume 10
Volume 9
Volume 8
Volume 7
Volume 6
Volume 5
Volume 4
Volume 3
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…
The content and determinants of CSR anti-corruption disclosure: the case of public-listed companies in Indonesia
Faisal Faisal, Corina Joseph, Andriani Saputri, Andri PrastiwiThis study aims to investigate the content and determinants of the corporate social responsibility (CSR) anti-corruption disclosures (ACDs) of public-listed Indonesian…
Carousel fraud in terms of price manipulation
Cecília Olexová, Milan Husťák, František SudzinaThe purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud.
Money laundering in a CBDC world: a game of cats and mice
Daniel Dupuis, Kimberly Gleason, Zhijie WangThe purpose of this study is to describe the present taxonomy of money, summarize potential central bank digital currency (CBDC) regimes that central banks worldwide could…
The supply-side of corruption: a review of scenario, causes and prevention measure
Nurfarizan Mazhani Mahmud, Intan Salwani Mohamed, Roshayani ArshadThis paper aims to provide a proper understanding of corruption in the private sector, also known as the supply-side of corruption. It also presents the causes of corrupt…
Digital currencies and economic sanctions: the increasing risk of sanction evasion
Christoph WronkaThe purpose of this paper is to discuss the effect of the issuance, adoption and use of digital currencies on economic sanctions with the focus being on the increasing…
Insider trading in the European Union and in Brazil: a comparison of the essential elements of its definition
Anna Blachnio-Parzych, Alexander de CastroThe purpose of this study is a comparison of anti-insider trading regulations in the European Union (EU) and in Brazil.
The cost of corruption and undue private benefit: two hidden faces of the same mirror
Vicente Humberto MonteverdeThe purpose of this study is to formulate the cost of corruption and undue private benefit.
Can machine learning, as a RegTech compliance tool, lighten the regulatory burden for charitable organisations in the United Kingdom?
Charanjit Singh, Lei Zhao, Wangwei Lin, Zhen YeMachine learning is having a major impact on banking, law and other organisations. The speed with which this technology is developing to undertake tasks that are not only…
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…
Organized crime, corruption and the challenges of economic growth in the economic community of West African states
Mallam Isgogo Mohammed, Abbsinejad Hossein, Chukwudi C. NwokoloThis study aims to examine organized crime, corruption and their challenges to the economic growth of the Economic Community of West African States (ECOWAS). Organized…
Fraud and pandemics
Michael Levi, Russell G. SmithThis study aims to draw out the common characteristics of frauds associated with pandemics and to identify any risks unique to them.
Understanding the fraud theories and advancing with integrity model
Shefali Saluja, Arun Aggarwal, Amit MittalThe fraud landscape talks about the existence of fraudulent activities and can be assessed with the help of fraud literature. Taking this into consideration, this paper…
Non-linear ADRL estimation of corruption and FDI inflow to Ghana
Randolph Nsor-Ambala, Cephas Paa Kwasi CoffieThis paper aims to examine the effect of corruption on foreign direct investment (FDI) inflow in Ghana. This provides answers to the call for further empirical examination…
The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable
Anissa DakhliThe purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social…
Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal
Polydoros Demetriades, Samuel Owusu-AgyeiThe purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability).
Impact of COVID-19 on financial institutions: Navigating the global emerging patterns of financial crime
Christoph WronkaThe current COVID-19 pandemic has already proven to be one of the world’s deadliest crises in modern history with far-reaching impacts on different sectors of the global…
Triggering changes in corporate governance: before and after external whistleblowing
Nadia Smaili, Paulina ArroyoThe purpose of this paper is to investigate whether a change of corporate governance occurs after financial crimes in Canada revealed through external whistleblowing.
Corporate governance and fraudulent financial reporting
Vahab Rostami, Leyla RezaeiThis study aims to trace the impact of corporate governance and its mechanisms in preventing companies from turning to fraudulent financial reporting.
An embezzler test for norms, standards and regulations
Tiago Cardao-PitoThe purpose of this study is to address the question that economic standards, norms and regulations can possess weak spots that might be exploitable for the embezzlement…
Strengthening financial integrity and combating economic crimes in the post-pandemic Caribbean: what lies ahead!
Rohan Duane ClarkeThis paper aims to map key strategic concerns that Commonwealth Caribbean States will face in combating economic crimes and strengthening financial integrity in the…
Limited liability companies in Jordan: another story for piercing the corporate veil
Kamal Jamal Alawamleh, Abeer Hassan Al-Qaisi, Fathi Tawfiq AlfaouriIn different recent judgments, the Jordanian Court of Cassation, among many other Jordanian Courts, has found that a limited liability company's shareholder may be held…
Stolen at the pump: an empirical analysis of risk factors on gas pump skimmer fraud attacks
Scott H. Belshaw, Brooke NodelandThe purpose of this study is to examine the characteristics of gas stations where skimmer attacks occurred in a sample of Texas gas stations between 2019 and 2021. This…
Does the system reward investors for fraud risk? A clinical analysis
Majed R. MuhtasebThe purpose of this study is to show that despite the profound and commendable efforts of the SEC staff and many others in the legal system, aimed at combatting a…
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…
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…
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.
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.
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…
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 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).
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.
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…
The relationship between financial reporting standards and accounting irregularities: evidence from US banks
Ali İhsan Akgün, Yener Altunbaş, Yurtsev UymazThe purpose of this paper is to explore whether the choice of International Financial Reporting Standards (IFRS) vs Generally Accepted Accounting Principles (GAAP) is…
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.
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…
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 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.
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).
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.
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…
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…
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.
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…
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…
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…
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…
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…
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.
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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.
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…
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…
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…
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
