Journal of Financial Crime: Volume 30 Issue 2

Editorial: The Court of Justice of the European Union and the beginning of the end for corporate transparency?

Gender board diversity and corporate fraud: empirical evidence from US companies

This study aims to examine the effect of gender board diversity on corporate fraud. Particularly, it is to gain empirical evidence whether firms with more female corporate leaders…

Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa

The mobilising domestic resources, in particular, taxation, is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance…

Determinants of occupational fraud losses: offenders, victims and insights from fraud theory

The paper aim at empirical examination of the predictors of the occupational fraud losses by drawing insights evolving fraud theoretical frameworks.

Italy: money transfer, money laundering and intermediary liability

This 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 it is in…

Heterogeneous investors and deterioration of market integrity: an analysis of market manipulation cases

The 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.

The effectiveness of payroll system in the public sector to prevent fraud

The 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 government…

Tax evasion and public governance before and after the European “big bang”: a red flag for policymakers

The 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 before and…

Rethinking political warfare in Italy: a bottom-up approach

The 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 between…

Formation and development of taxation and legislation on administrative responsibility for tax offences in the Republic of Kazakhstan

The relevance of this research topic lies in the fact that administrative responsibility for tax offences is one of the most complex sections of legislation providing for…

Disclosure of fraud control information in annual reports as a means of discharging public accountability

This paper aims to investigate the disclosure of fraud-related activities in public sector organisations in Australia. Specifically, the study reviews and evaluates the level and…

Socioeconomic determinants of property crime offending in Ethiopia:: convicted offenders in focus

The purpose of this study is to investigate the socioeconomic determinants of property crimes on convicted offenders in the Chilga district correctional institution (CDCI).

International implications of corruption in Eastern European prosecution offices: a field report

This paper aims to explore the effect of corruption in the Eastern European legal system as it implicates German-speaking jurisdictions in cases of international cooperation…

Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning

The 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 Kohlberg’s…

Curbing corruption and promoting a more efficient corporate governance regime in Nigeria

The purpose of this paper is to examine the prevalence of corruption not as it concerns corruption generally but specifically in relation to corporations in Nigerian. It examines…

A comparative study on disqualification of company directors in the UK and Nigeria:: lessons for Turkey

The 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, should be…

Risk management, top management support, internal audit activities and fraud mitigation

This 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 Libyan…

The effects of Ponzi schemes and revocation of licences of some financial institutions on financial threat in Ghana

The 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.

Legal basis for the fraud exception in letters of credit under English Law

This 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 in…