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This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.

The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR.

The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting.

FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting.

The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.

Based on this holistic model, the authors propose and analyze seven key issues related to the admissibility of digital media in cross-border trials considering four Latin American countries.

The authors apply the modeling process of the soft systems methodology by Checkland in order to develop a holistic model focused on human situation problems involving digital media and information technology devices or systems.

The authors discuss the status of the identified key issues in each country and offer a perspective on the integration of cross-border work analyzing the contribution of these key issues to the collaboration between countries criminal cases or the use of foreign digital artifacts in domestic trials.

In this study, the authors assumed that the problems of official interaction between agencies of different countries are considered solved. However, for future studies or research, the authors recommend that these issues can be considered as relevant, since they are related to cross-border cooperation topics that will necessarily require unavoidable official arrangements, agreements and formalities.

This work is aimed at defining and analyzing the key issues that can contribute to the application of current techniques and methodologies in digital forensics as a tool to support the legal framework of each country, considering cross-border trials. Finally, the authors highlight the implications of this study lie in the identification and analysis of the key issues that must be considered for digital forensics as a support tool for the admissibility of digital evidence in cross-border trials.

The authors consider that digital forensic will have high demand in cross-border trials, and it will depend on the people mobility between the countries considered in this study.

This paper shows that the soft systems methodology allows elaborating a holistic model focused on social problems involving digital media and informatics devices.

Drug cryptomarkets increase information available to market actors, which should reduce information asymmetry and increase market efficiency. This study aims to determine whether cryptomarket listings accurately represent the advertised substance, weight or number and purity, and whether there are differences in products purchased from the same listing multiple times.

Law enforcement drug purchases – predominantly cocaine, methamphetamine, MDMA and heroin – from Australian cryptomarket vendors (n = 38 in 2016/2017) were chemically analysed and matched with cryptomarket listings (n = 23). Descriptive and comparative analyses were conducted.

Almost all samples contained the advertised substance. In most of these cases, drugs were either supplied as-advertised-weight or number, or overweight or number. All listings that quantified purity overestimated the actual purity. There was no consistent relationship between advertised purity terms and actual purity. Across the six listings purchased from multiple times, repeat purchases from the same listing varied in purity, sometimes drastically, with wide variation detected on listings purchased from only one month apart.

In this data set, cryptomarket listings were mostly accurate, but the system was far from perfect, with purity overestimated. A newer, larger, globally representative sample should be obtained to test the applicability of these findings to currently operating cryptomarkets.

This paper reports on the largest data set of forensic analysis of drug samples obtained from cryptomarkets, where data about advertised drug strength/dose were obtained.

The “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet to fully address. This paper aims to highlight and rationalise the lack of regulatory framework and multiplicity of jurisdictions on metaverse transactions. This paper addresses some of the complications with respect to accounting and taxation in virtual environments.

This study relies on secondary data and emerging literature to understand the multiplicity of jurisdiction and complexity of the accounting transactions. The concept of the metaverse is rapidly evolving, and this study uses extant literature to provide the foundation for understanding the key challenges relating to accounting and taxation.

Concepts of revenue recognition and deferment are challenged by the transactions in the metaverse. There are novel applications, underpinned by emerging technologies and blockchain supporting new crypto assets, such as non-fungible tokens and other decentralised finance (DeFi) tools; however, the caveats of anonymity and jurisdictional issues persist. The paper suggests that the industry must adapt to the unique reporting requirements of these assets and develop new standards for evaluating their value for financial reporting purposes. The paper emphasises the need for a case-based approach in the absence of standardised regulations for the accounting industry in the metaverse.

This paper adds original contributions to extant literature of the metaverse and advances ongoing debates into the accounting and taxation issues pertinent to the metaverse and DeFi.

The purpose of this paper is to examine the current state of the literature on the variables associated with self-harm and aggression in women who committed a criminal offence.

Studies were identified through online databases, namely, PsycINFO, PubMed, ERIC and EBSCOhost, as well as manual searches of reference lists of the selected studies. The target population included women who committed a criminal offence and have engaged in self-harm and aggressive behaviors during their incarceration, either in correctional institutions or in forensic psychiatric settings.

Of the 1,178 studies identified, nine met inclusion criteria. The studies were conducted in six different countries and included data from 6360 female participants. Few studies examine self-harm and aggression in women who committed a criminal offence which speaks to the still sparse literature on this topic. This review of the association between self-harm and aggression in women offenders highlights the finding that a small group of women is often involved in both self-harm and aggression. The authors have identified possible psychological factors associated with women engaging in both self-harm and aggression. The findings also reveal a possible connection between types of aggressive behaviors and specific time periods during sentences or stays in forensic psychiatry.

The findings of this scoping review have clinical implications which may be considered by both researchers and the case management teams of women involved in both self-harm and aggression.

Despite the limited number of studies examining self-harm and aggression in women, this scoping review highlights gaps in the literature as well as notable psychological correlates of women who engage in self-harm and aggression.

Sex and age estimation is important, particularly when information about the deceased is unavailable. There are limited radiological studies investigating side, sex and age differences in normal ankle morphometric parameters. The authors’ goal was to evaluate different ankle joint morphometric measurements and document variations among Egyptians.

A prospective study was conducted throughout 23 months on 203 (100 males and 103 females) adult Egyptians, aged between 20-69 years old, who were referred for a plain x-ray of bilateral normal ankle joints.

Ankle parameters showed no statistical difference between both sides, except for tarsal width (TaW) which was significantly higher on right than left side (26.92 ± 2.66 vs 26.18 ± 2.65 mm). Males showed significantly higher morphometric values except for anteroposterior gap (APG) and talus height (TaH) which were significantly higher in females (2.29 ± 0.80 vs 1.80 ± 0.61 mm and 13.01 ± 1.68 vs 11.87 ± 1.91 mm, respectively). There was significant increase in tibial arc length, APG, distance of level of MTiTh from anterior limit of mortise, distance of level of MTiTh from vertex of mortise, sagittal distance between tibial and talar vertices and sagittal radius of trochlea tali arc in old age group compared to young one. A significant decrease in tibial width, malleolar width, TaW and TaH was noted in old age group compared to young one.

Ankle joints of both sides are mostly symmetrical; however, there are significant differences in most morphometric values due to sex and age factors. These findings may be essential during side, sex and age determination.

Following the trend in the world over and on the African continent, the Parliament of Ghana passed a new law in 2020, the Narcotics Control Commission Act (Act 1019) that eased the legal restrictions on cannabis cultivation and use, subject to obtaining license from the relevant authority/authorities. This paper aims to examine the implications of Ghana’s decision to legalise the cultivation of cannabis for industrial purposes for the production of fibre and for medicinal purposes.

The author adopted the qualitative analysis critical review methodology in sourcing information from peer-reviewed articles, coupled with the author’s own professional knowledge, background and training, to critically analyse and review the reasons behind Ghana’s decision to legalise cannabis cultivation and the implications such a major policy change/shift.

It was found that, while the law mentions industrial and medicinal purposes for the legalisation of cannabis, the real reason, at least in the immediate term, is mainly economic. This agrees with those of other African countries that have legalised cannabis cultivation but appears to contrast with those of Europe and America.

This research is limited to Ghana and the few African countries that have legalised cannabis cultivation so far. The main reason for the legalisation (economic benefits) may also change in the future when the economics of scale turn in the favour of the country. Therefore, Ghana’s case may not represent the case of all countries legalising cannabis cultivation.

The research implication of this paper is that it brings to the world the law on cannabis cultivation in Ghana. It provides a professional and scientific position paper on Ghana’s drug law regime regarding cannabis, thus, serving as a useful reference literature to the academic and research community on the topic. More importantly, it discusses the implications of such major policy change from an objective perspective, unravelling the real reason behind the State’s decision to legalise the cultivation of cannabis in Ghana.

This paper will bring to the fore the other consequences of Ghana’s cannabis cultivation legalisation policy change, which little attention has been devoted to so far.

This paper, apart from reference to other published texts on the topic, which have been duly acknowledged, represents the sole work of the author. It has not been produced anywhere or by anyone else either in Ghana or elsewhere.

This paper aims to analyse the Financial Intelligence Units (FIUs) of Canada, Australia, The Netherlands and India, focussing on key internal and external processes, such as the exchange of information, operations and compliance with Financial Action Task Force (FATF) recommendations. The paper relies on secondary sources to compare and assess the practices and strategies employed by FIUs within these jurisdictions.

The paper relies on secondary sources to compare and assess the practices and strategies used by FIUs within these jurisdictions.

The ability to combat money laundering and the financing of terrorism (AML/CFT) in countries is influenced by several internal and external factors, including the efficiency of their FIUs’ and compliance with FATF recommendations. The analysis of FIUs across the countries demonstrates a raft of multifaceted challenges and concerns. Yet, when it comes to compliance with FATF’s recommendations, shared concerns emerge, hinting at the complex interplay between country-specific operations and global compliance standards. The paper recommends enhancements to the FIUs’ operational efficiency and overall effectiveness in combating financial crimes.

The paper’s findings are limited to openly available data (such as annual reports and internet sources) for the respective countries. The paper relies on the transparency of FIUs through public media, focusing on comparing and analysing the FIUs of only four specific countries, which limits the generalisations of the findings.

This paper is significant for policymakers and FIU authorities, as they strive to improve the effectiveness of their units and assess their performance in alignment with international standards. The comparative analysis of the FIUs of India, Australia, Canada and The Netherlands provides valuable insights and recommendations that can inform policymakers and operational strategies towards enhancing how FIUs function globally.

This paper offers a unique comparative analysis of the FIUs of India, Australia, Canada and The Netherlands. Its findings have practical implications for policymakers and FIU authorities towards enhancing performance against international AML/CFT standards and promoting global cooperation.

The Scottish Government hope to pilot judge only rape trials to increase the woefully low rape conviction rates in Scotland. The reasoning is that by removing jurors, the court will be attenuating the role that rape myths and other cognitive and social biases have on conviction rates. However, a plethora of research from cognitive and social psychology, legal literature and decision-making science has shown that experts, including judges and other legal professionals, may be no less biased than laypeople. This paper aims to outline the research highlighting that experts may also be biased, why biases in judges can be elicited, and potential alternative recommendations (i.e. deselecting jurors who score highly on rape myths and providing training/education for jurors). Furthermore, piloting with real judges, in real trials, may not be best practice. Therefore, the authors recommend that any piloting is preceded by experimental research.

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Furthermore, piloting with real judges, in real trials, may not be best practice; therefore, the authors recommend that any piloting is preceded by experimental research.

To the best of the authors’ knowledge, this research is the first of its kind to directly compared the decision-making of jurors and judges within the current Scottish legal context.

Anchored with turbulence emanating from the COVID-19 pandemic, the work environment has become more stressful with debilitating effects on the well-being of employees. Employees rely on varying means of coping including drug abuse. However, the association between drug abuse and suicidal thoughts among employees in Ghana is unknown. Therefore, this study sought to examine the relationship between drug abuse and suicidal thoughts among employees in Ghana.

In a cross-sectional survey, this study purposively sampled 470 employees from three sectors of the Ghanaian economy (telecommunication, banking and manufacturing). The data was analysed using the multivariate analysis (MANOVA), Pearson’s r test and hierarchical regression.

Analysis of data revealed a positive relationship between drug abuse and suicidal thoughts, indicating that drug abuse is a risk factor for suicidal thoughts. Besides, it was also revealed that banking sector employees have a higher risk of having suicidal thoughts than employees in the telecommunication and manufacturing sectors.

Managers of organisations need to redesign work to embrace the challenging circumstances brought about as a result of COVID-19 and post-COVID implications. The work environment needs to be more supportive to shield employees from the physical and emotional demands of work during and after this period of the COVID-19 pandemic. Today than ever, investment in the implementation of employee-assisted programmes (EAPs) and employee well-being programmes (EWPs) to equip employees with the needed skills to cope with stressful conditions has been more than justified.

From a broader perspective, this study identifies drug abuse as a key risk factor for suicidal thoughts among employees, thereby highlighting the fact that smoking cessation programs and drug management therapies are an integral part of well-being programmes aimed at establishing equilibrium and gradually creating a wide gap between employees and suicidal thoughts.