Journal of Financial Crime: Volume 29 Issue 3

Editorial: The ascent of green crime: exploring the nexus between the net zero transition and organized crime

The counter-terrorist finance legal framework: the impact of regulatory compliance on relationships between charities and financial institutions

The purpose of this study is to explore the relationship between charities and financial institutions, as each represent pivotal structures in upholding the counter-terrorist…

When collusion meets the fraud triangle: a case study approach

The 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

The purpose of this study is to investigate whether large blockholders are associated with financial statement fraud at their companies. Although a substantial body of prior…

The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable

The purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility …

Practice of the member states of the European Union in the field of anti-corruption regulation

The 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 used as…

Corruption and international development: a review of project management challenges

The outcomes and quality of international development projects (IDPs) remain highly controversial, especially with perception of corruption by various stakeholders. This study…

An embezzler test for norms, standards and regulations

The 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 of an…

The content and determinants of CSR anti-corruption disclosure: the case of public-listed companies in Indonesia

This study aims to investigate the content and determinants of the corporate social responsibility (CSR) anti-corruption disclosures (ACDs) of public-listed Indonesian companies…

The fraud triangle – an alternative approach

In recent years, Public Accountability and Integrity have been matters of growing attention, both in the public and private sector, as citizens demand value for money entrusted to…

Detecting financial statement fraud through new fraud diamond model: the case of Indonesia

The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud.

Stolen at the pump: an empirical analysis of risk factors on gas pump skimmer fraud attacks

The 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 paper…

Rule of law and preventing fraud in Nigeria’s capital market

The 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 Nigerian…

Impact of corruption on bank soundness: the moderating impact of Shari’ah supervision

This study aims to examine whether the soundness of Islamic banks is differently affected by corruption compared to conventional counterparts. Moreover, the Shari’ah supervisory…

Analytical hierarchy processes and Pareto analysis for mitigating cybercrime in the financial sector

The 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 kinds of…

Corporate governance and fraudulent financial reporting

This study aims to trace the impact of corporate governance and its mechanisms in preventing companies from turning to fraudulent financial reporting.

Triggering changes in corporate governance: before and after external whistleblowing

The purpose of this paper is to investigate whether a change of corporate governance occurs after financial crimes in Canada revealed through external whistleblowing.

Non-linear ADRL estimation of corruption and FDI inflow to Ghana

This 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 of the…

Corporate financial crimes in Pakistan – a review and analysis

The purpose of this paper is to highlight those factors which involve elite class criminals in corporate financial crimes. This research implies the fact that the study of…

Preliminary insights on green criminology in Malaysia

The purpose of this paper is to examine the extent of environmental offences committed in Malaysia charged under the Environmental Quality Act 1974 (EQA1974).

Organized crime, corruption and the challenges of economic growth in the economic community of West African states

This study aims to examine organized crime, corruption and their challenges to the economic growth of the Economic Community of West African States (ECOWAS). Organized crime and…

Corporate criminal liability for Bribery in Kuwait: issues in disclosing commissions

This 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 end, it…

Do corrupting activities hamper economic growth? Fresh empirical evidence from an emerging economy

This study aims to examine the effect of corruption on the economic growth of Ghana and to establish the strength of relationships among corrupting activities.