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The purpose of this study is to examine the gains, challenges and determinants of electronic banking adoption in Nigeria.

This paper applied the generalized structural equation modelling (GSEM) to a large sample of respondents surveyed from five of the six geopolitical zones of Nigeria to model the determinants of electronic banking. In addition to many other advantages, GSEM can be used as a likelihood function. As a result, this paper proposes GSEM as the most appropriate tool for modelling the socioeconomic determinant of electronic banking adoption.

About three-quarter of respondents adopted at least a form of electronic banking. However, only a tenth of users used e-banking for purchase of goods or services, implying low electronic payment adoption. The low adoption of electronic payment was due to poor digital security infrastructure which made users vulnerable to widespread electronic frauds. The findings also show that the adoption of e-banking platforms or services was characterized by users' socioeconomic status. For example, the odds of adopting internet/mobile banking decreases with older users but increase with higher educational attainment and income, whereas the odds of adopting e-banking platforms such as short message service (SMS) and point of sale (POS) banking increases with older users and informally employed users respectively.

For a sustainable cashless economy and financial inclusion in Nigeria, policy consolidation that provides safe e-banking services is necessary. Also, e-banking service providers should deliver specific contents and services that match the physical and economic characteristics of users.

Generalized structural equation modelling (GSEM) is a robust likelihood function method that combines the power of structural equation modelling with the generalized linear model. The application of GSEM to predict the likelihood of adopting a banking technology or Service has not been explored in electronic banking literature. Also, as a fast-growing economy with a heterogeneous population, Nigeria presents an interesting context to study the determinants of electronic banking.

When Peter Steiner published his famous cartoon in The New Yorker in July 1993 with the renowned caption ‘On the Internet, nobody knows you are a dog’, he succeeded in coining within a single cartoon strip the core cause of a multitude of problems that e‐businesses face today. The new communications technologies allow almost anyone to have the ability to deceitfully pass oneself off as someone worthy of trust and reliability for the purpose of personal gain. Conversely, proving or disproving one's trustworthiness to strangers online without specific technologies like public key infrastructure and digital signatures is a near fruitless exercise. While such security technologies are able to resolve identity issues, it has proven to be both difficult and expensive to implement them successfully.

Jamaica continues to experience financial crimes particularly in cyberspace including e-fraud, identity theft, credit card forging, money laundering and terrorist activities. Spoofing, spamming, virus propagation, spear phishing, buffer overflow and denial of service continue to be weaknesses found in organization’s cybersecurity in Jamaica. With the emergence of cryptocurrency and digital currency it is important that Jamaica uses intelligence led policing and data analysis to reduce and prevent financial crimes such as money laundering and corruption proceeds.

Literature review; review of domestic legislation; review of current matters in courts.

Cybersecurity is no longer a pure computer security issue but instead, cybersecurity is seen as a national policy matter because the illicit use of cyberspace could have a significant impact on the financial sector in Jamaica. Cyberattacks have been successfully targeting the financial sector worldwide. While much of the efforts and resources to address the risk imposed by these cyberattacks are directed at developed economies, far less attention has been devoted to developing nations. Because many of these nations such as Jamaica have modest cyber capabilities, their ability to respond to cyberattacks can be limited, yet they need to respond to these attacks to protect their critical financial infrastructure.

There are few scholarly articles that focus on cybersecurity issues and legislation in Jamaica.

The purpose of this paper is to discuss the possible money laundering threats in fair value accounting practices giving particular attention to the list of predicate offences under recommendations of Financial Action Task Force (FATF).

This paper discusses case studies related to global accounting scandals and link outcomes of those scandals with the list of predicate offences given in FATF recommendations to build propositions.

The analysis reveals that legal proceedings on major accounting scandals show that legal proceedings have been restricted owing to a lack of evidence because of the technicality of frauds. Often the authorities have failed to prove cases under the list of current predicate offences which can be linked to accounting malpractices, i.e. fraud. Therefore, policymakers are required to revisit the list of predicate offences and the feasibility of considering accounting malpractices as a predicate offence to strengthen the corporate governance practices in regulated institutions. The adoption of fair value accounting practices provides opportunities to managers to adopt earnings management practices under a fair value accounting regime to maintain stable performance. The fair value practice recognizes unrealized gains which are not based on transactions giving bank managers an opportunity to repeat the outcomes of the discussed accounting scandals. Therefore, it is essential to criminalize accounting malpractices to strengthen the corporate governance practices in the banking industry and prevent possible accounting scandals.

This study was designed to discuss the implications of fair value accounting practices on possible opportunities of money laundering. This paper provides only a viewpoint based on the analysis. Therefore, an empirical analysis is required to establish the authors’ views in a fair value accounting regime.

This paper is an original work done by the authors which discuss the implications of fair value accounting practices on possible money laundering. The views are original ideas of the authors in this context.

This paper introduces fraud as asset misappropriations (85 per cent of cases), corruption and fraudulent statements. Symptoms include accounting anomalies, lack of internal control environment, lifestyle and behaviour. The most effective tools for fraud detection are internal audit review, specific investigation by management, and whistle‐blowing. The paper details the fraud investigation process and the role of auditors as fraud examiners. The correlation of fraud perpetrators' personality with the size of losses is examined. Personality is analysed into age, gender, position, educational background and collusion. A strong system of internal control is most effective in fraud prevention. Fraud prevention procedures, targeted goals and improvements to system weaknesses feature in the paper. Fraud impacts on accounting transactions in accounts receivable, receipts and disbursements, accounts payable, inventories and fixed assets, and financial reporting. The monetary impact resulting from fraud is analysed by the type of victim and the amount of loss. Internal control and good employment practices prevent fraud and mitigate loss.

This study investigates the influence of e-marketing risks on a Corporation’s Reputation (CR) resulting from its online marketing of products and services.

A comprehensive analysis was conducted to enhance the company’s e-marketing strategies and bolster its reputation in the market. This involved an investigation into key factors of e-marketing risks, such as customer confidence, product quality, marketing fraud, credibility and customer knowledge and proficiency in using online platforms. These factors have directly impacted the company’s reputation, including aspects such as product/service quality, attractiveness, performance and commitment to social responsibility.

Its finding indicates that customers' lack of confidence in e-marketing has a strong impact on CR, followed by product quality and credibility. The absence of consumer awareness about e-marketing websites and e-fraud frequently negatively affects the organizational reputation.

To enhance the corporation’s reputation, it is recommended that companies provide educational resources on online shopping, including guidance on using the company’s website, comparing prices and other services that facilitate online purchases. This will help to support the credibility of e-marketing and enhance customer trust.

This research is an exploration of how e-marketing has affected a Corporation’s Reputation. It provides modern knowledge about the dynamic interplay between digital strategies and brand perception. Investigating this relationship provides valuable insights into the evolving landscape of consumer trust in the digital age. By analysing the various ways in which e-marketing influences a company’s reputation, innovative approaches can be developed to enhance its online presence and build lasting customer trust.

The purpose of this paper is to investigate and analyze the adoption of digital technologies in the banking industry and its impact on the rise of digital fraudulent activities, specifically focusing on online banking frauds. This paper aims to provide insights into the current technologies implemented by banks to secure their online banking systems and explores the methods used by cybercriminals to exploit security vulnerabilities in these systems.

In order to understand how digital technologies in banking can be secured against online fraud, this research conducted a systematic literature review (SLR) on digital banking, online banking fraud, and security measurements. The review encompasses a variety of sources from online databases such as Emerald Insight, Google Scholar, IEEE, JSTOR, Springer and Science Direct.

The key finding of the paper is that the adoption of digital technologies in the banking industry has led to a significant increase in digital fraudulent activities, particularly in the form of online banking frauds. This paper emphasizes that these frauds have become a global concern and have evolved into an industry where cybercriminals use sophisticated tools such as phishing attacks, denial-of-service attacks, Trojan horses, malware infections, identity theft and computer viruses.

This study relies solely on a literature review without incorporating primary data or case studies; therefore, it might miss out on the firsthand experiences and perspectives of banks and cybersecurity professionals.

This study emphasizes the need for banks to adopt advanced security measures to safeguard their online banking systems.

This study underscores the importance of ongoing training and awareness programs for both bank employees and customers.

This study specifically addresses the adoption of digital technologies in the banking industry and its correlation with the increase in digital fraudulent activities. This focus on the intersection of technology and fraud in the banking sector is a distinctive aspect. This study conducts a SLR to examine the current technologies implemented by banks to safeguard their online banking systems. This comprehensive approach provides insights into the diverse security measures used by banks to protect against various types of cyber threats.

The aim of this study is to investigate whether and how Spanish listed companies adopt formalized and integrated models of risk management during the period 2016–2018 and disclose them inside annual reports. Such investigation rebuilds the international regulatory and self-regulatory framework about risk management and examines the pressures and constraints influencing the adoption and implementation of ERM model in Spain. Indeed, the instability and uncertainty of the global macroeconomic context and the new threats to the corporate profitability and survival are now contributing to the development of a new dimension of risk management system more updated, dynamic and integrated. The results of the content analysis on ERM disclosure in annual reports show that Spanish listed companies are not equipped with structured and integrated risk management systems and their risk management approach is not aligned with any ERM framework. Notwithstanding, the Spanish companies are taking remarkable steps to strengthen the risk management systems towards a higher level of integration and systematization.

The face of the business market has changed beyond all recognition over the past decade, and while there is much talk of global markets some facts are indisputable. Europe is increasingly becoming a unified market, particularly in the field of financial services. The world economy is also becoming more transparent and open, which should lead to an increase in market opportunities, as well as to increased competition. Capital has become a highly mobile commodity, and with more use of Internet banking facilities and the use of e‐cash this will continue to intensify. New industries are being created through technological advances. In many instances these developments are extremely rapid, and the technology itself frequently allows new market participants to enter with minimal capital investment or established expertise. And the future economic prosperity of the UK will significantly depend on the ability this country has to adapt to the demands of increasingly knowledgeable and mobile consumers. One of the fundamental issues at stake for the credibility of UK business is whether it can sustain a competitive edge while at the same time ensuring that the rights of consumers and service providers are sufficiently well protected according to European and domestic legislation. Until recently the balance between ensuring fair treatment of consumers while promoting business productivity has been achieved within an environment of relatively slow‐moving market forces. The digital age has now arrived and the response from governments must be as rapid as the fast‐moving world in which international commerce is conducted. It is against the background of consumer and business use of computer and communications technology for the commercial exchange of products, services and information that the future of e‐commerce in the UK is discussed in this paper.

First party fraud in which consumers commit fraud against retailers is a growing problem. Research in this area is very limited which means that there is almost no guidance available to mitigate this problem. Existing fraud management frameworks focus on the management of other fraud, such as identity theft or employee instigated fraud. Due to the different nature of these frauds, these frameworks do not adequately address first party fraud. Therefore, the purpose of this paper is to propose an adapted version of the fraud management lifecycle framework which is specific to first party fraud management.

The authors conducted a systematic literature review and compared/contrasted a number of existing fraud management frameworks in related domains to see which one would be most suitable for first party fraud management.

The authors found Wilhelm’s fraud management framework the most promising for adaptation and application to the first party fraud context. By modifying an existing framework according to the contextual requirements, the authors make the framework much more relevant to first party fraud management.

The framework could help retail managers better understand and manage this growing business problem and open new streams for further research.

This research also makes an important contribution by proposing a framework and by helping bridge a glaring and problematic gap in existing literature and opening up new streams of research.