Journal of Financial Crime: Volume 27 Issue 2

Editorial

Using the risk-based approach to curb modern slavery in the supply chain: The Anglo American and Marks and Spencer example

This 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 risk…

Critiques and further directions for fraud studies: Reconstructing misconceptions about developing fraud theories

The purpose of this study is to reconstruct the use of disposition variables as determinants of fraudulent behaviours. It is hoped, it stimulates our critical understanding of…

Understanding and controlling financial fraud in the drug industry

This 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 are the…

Corruption and control from the perspective of Islam

The purpose of this paper is to explore and provide insights into corruption and the control procedures from an Islamic perspective.

Earnings management: a strategic adaptation or deliberate manipulation?

This study aims to clarify the relationship between ethical orientation and earnings management perception phenomenon in the organization. It discusses to what extent earnings…

The rising phenomenon of financial scams: evidence from Japan

This study aims to examine the demographic, socio-economic and personality determinants of financial scams.

Creative accounting a tool for financial crime: a review of the techniques and its effects

The purpose of this paper is to study the concept and procedure of creative accounting as how is it worked around and how it can lead to financial crimes. The procedure which are…

Corporation blameworthiness and federal criminal fines

The 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…

A decade of corruption studies in Malaysia

In 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 scandals…

The effectiveness of the international anti-corruption legal framework in the context and practice of Colombia

This study aims to investigate the impact of the enforcement of the international anti-bribery legal framework in developing countries.

Whistleblowing intentions of accounting students: An application of the theory of planned behaviour

This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.

Where there is smoke there is fire: front running at MAC and DICE securities Pakistan

This 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 equity trader…

Reinvigorating the human instrument: An exploratory study on the potential use of CAQDAS in qualitative evaluation of corruption prevention in Indonesia

The purpose of this paper is to explore the potential of computer-assisted qualitative data analysis software (CAQDAS) to support qualitative evaluation of corruption prevention…

Tax evasion and financial instability

The 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 financial…

When and why (honest) people commit fraudulent behaviours?: Extending the fraud triangle as a predictor of fraudulent behaviours

This study aims to provide theoretical and empirical insights concerning how macro-level characteristics influence micro-psychological characteristics, in perpetrating fraudulent…

Historic analogs of civil confiscation of unexplained wealth – the case of Bulgaria

Using Bulgarian legislation on civil confiscation and analysing the nature of the substantive authority to confiscate unexplained wealth, as well as evaluating research in common…

Storytelling of bureaucratic white-collar crimes in Indonesia: is it a matter of reciprocal norm?

The purpose of this paper is to contribute to the existing fraud studies and theory (fraud triangle) from bureaucratic crime perspectives. Importantly, this paper answers calls on…

A generic investigation process for South African commercial forensic practitioners

The 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 in…

Is Nigeria really fighting to win the anti-corruption war?: Presidential body language, “string-puppetting” and selective prosecutions

The 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 in the…

In plain sight – developing strategic responses to corporatised organised crime

This paper aims to consider the ways organised crime exerts influence in legitimate commercial markets through its ability to act through corporate vehicles. Discussion of…

Corruption and FDI inflow to Nigeria: a nonlinear ARDL approach

This paper aims to empirically explore the asymmetric relationship between corruption control and foreign direct investment (FDI) in Nigeria.

Persistence of bribery in West African countries: Generalise methods of moments (GMM) approach

The 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 various…

Financial exclusion as a consequence of counter-terrorism financing

The purpose of this paper is to analyse the unintended consequences, financial exclusion, of counter-terrorism financing regulations in terms of their impact on financial…

Anti-bribery information: Extent and impact on banking performance of UAE Islamic and conventional banks

This 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…