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This paper analyses the importance of leadership and culture in combating corruption in Hong Kong SAR, Japan, Malaysia, New Zealand, Singapore and Taiwan.

This paper is based on the comparative analysis of the effectiveness of the anti-corruption measures in the studies of six selected countries/regions in this special issue of Public Administration and Policy. The contributors in this special issue were invited because of their publications on combating corruption in the six countries/regions.

The critical variable ensuring the effectiveness of combating corruption is the strong political will of the leadership in changing the culture of corruption in the country/region by implementing a zero-tolerance policy toward corruption, as shown in Singapore and Hong Kong. In New Zealand’s case, leadership plays a less important role because of the population’s emphasis on equality and egalitarianism and its reliance on the Ombudsman and Serious Fraud Office to curb corruption. However, the corrupt leadership of Tanaka Kakuei in Japan, Najib Rajak in Malaysia, and Chen Shui-bian in Taiwan, demonstrates clearly their insidious impact of consolidating their kleptocratic rule in these countries/regions.

As the role of leadership and culture in combating corruption has not been given sufficient attention in the literature, this paper attempts to rectify this neglect by demonstrating that the political leaders in Singapore and Hong Kong, and to a lesser extent, New Zealand, have succeeded in minimising corruption while their counterparts in Japan, Taiwan and Malaysia, have failed to do so.

This paper aims to focus on the use of unexplained wealth orders (UWOs) in South Africa as a civil method to act upon lifestyle audit results that have indicated wealth from unknown, possibly unlawful, sources.

This paper applied a comparative methodology. Legislation and the application of UWOs in Ireland, the UK and Australia were compared with the situation in South Africa.

It is proposed that South Africa includes UWO legislation within its Prevention of Organised Crime Act or be established as a separate piece of legislation. Also, South Africa should follow both the civil and criminal route to target the proceeds of crime.

Corruption in South Africa is rampant and, without the necessary legislation, impossible to fight. For these purposes, this paper proposes measures to be used from a civil forfeiture perspective.

In 2019, FIU-the Netherlands celebrated its 25th anniversary. This study takes the occasion to reflect on the role of the FIU in financial surveillance and to describe its core practices of collecting, analysing and disseminating financial intelligence.

Because FIU practices are often secret and its transaction data classified as state secrets, the FIU’s daily operational activities remain obscure. Drawing on interviews, public reports and an online training course, this study encircles secrecy and offers a fine-grained analysis of the FIU's core activities.

The article finds that the FIU plays a pivotal role in financial surveillance because it can operate at various intersections. An FIU operates at the intersection of finance and security, in between the public and private sector and at the national and international domain. This pivotal role makes the FIU indispensable in the surveillance of payment systems and spending behavior.

The article poses that the desirability and effectiveness of financial surveillance has to date not received sufficient consideration, while it affects (the privacy of) anyone with a bank account. The article asks: is it ethically justifiable that transaction information is declared suspect, investigated, and shared nationally and internationally, without the individual or entity concerned officially being notified and legally named a suspect?

This case-study is not only relevant for the study of finance/security, AML/CFT and financial surveillance, but also to policy makers and the broader public who merit an understanding of how their financial behaviour is being surveilled.

The purpose of this paper is to reconsider, from a historical perspective, New Zealand’s reputation as a country largely without corruption, with particular reference to the colonial government’s confiscation of Māori land in the 19^th century and beyond.

This paper is based on published historical commentary.

The findings are that much of the Māori land confiscation was rendered legal for illegitimate purposes, and that the colonial and successive New Zealand governments abrogated the country’s foundational document, the Treaty of Waitangi, signed between the colonial government and many Māori chiefs in 1840. Adverse consequences for Māori have been felt to this day, despite the Treaty settlements process that began with the Māori renaissance in the mid-1970s.

The academic analysis of corruption in New Zealand has seldom if ever adopted this historical perspective.

The purpose of this paper is to identify and discuss impediments in the compilation of an application for a search and seizure warrant for digital evidence and the structure of such a warrant in South African criminal cases.

This paper provides a brief overview of international and local impediments, followed by a detailed discussion of the implications of these impediments and how it is approached in various jurisdictions. The methodology of this paper consists of a literature review.

Addressing the impediments in the compilation of the application and the warrant will be beneficial for forensic investigators, the South African Police Service (SAPS) and the administration of justice in South Africa.

Search and seizures for digital evidence form part of civil, regulatory and criminal search and seizures. This study focuses on the search and seizure of digital evidence in criminal matters pursuant to mainly the provisions of the Criminal Procedure Act 51 of 1977 and the Cybercrimes Act 19 of 2020.

The originality of this paper lies in the approach to the drafting of applications for search and seizure warrants for digital information in South Africa. The contribution of the study is that, by using this approach, the SAPS can address the impediments during the application and compilation of the warrants, which would enhance the quality of investigations and contribute to the successful investigation and prosecution of crime in South Africa.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This paper investigates the challenges and opportunities for the deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing country. Nigeria is the institutional setting for the study.

Adopting an institutional theory perspective and a survey protocol of urban residents in the country, the study presents evidence on the whistleblowing program introduced in 2016. Nigeria’s whistleblowing initiative targets all types of corruption, including corporate fraud.

This study finds that, even in the context of a developing country, whistleblowing is supported as an accountability mechanism, but the intervention lacks awareness, presents a high risk to whistleblowers and regulators, including the risk of physical elimination, and is fraught with institutional and operational challenges. In effect, awareness of whistleblowing laws, operational challenges and an institutional environment conducive to venality undermine the efficacy of whistleblowing in Nigeria.

The study presents a model of challenges and opportunities for whistleblowing in a developing democracy. The authors argue that the existence of a weak and complex institutional environment and the failure of program institutionalization explain those challenges and opportunities. The authors also argue that a culturally anchored and institutionalized whistleblowing program encourages positive civic behavior by incentivizing citizens to act as custodians of their resources, and it gives voice to the voiceless who have endured decades of severe hardship and loss of dignity due to corruption.

Response to suggestion that EU-wide cash payment limits would assist in the control of terrorism finance and money laundering.

Desk review and interviews

The inception impact assessment (IIA) is ill-conceived, not grounded on firm empirical evidence and harmful to both crime control and the legitimate interests and rights of the EU citizens. The action under discussion is presented as a measure against terrorism finance, serious crime and tax evasion. The problem is that these criminal acts correspond to very different methods, volumes, perpetrators, causes and control challenges. Cash payment limitations (CPLs) are nowhere near a panacea that can address all of them and cannot make any of them go away magically. Even when each of these crime challenges are considered on their own, the empirical linkage of CPLs to effective controls is not there. The evidence from EU countries with CPLs in place shows higher levels of informal economy, corruption, tax evasion and terrorism risks than those without. There is substantial evidence of non-cash, very serious and organized crime, while the amounts needed and used by terrorists in Europe are usually very small in cash transactions, way below the thresholds under consideration. In fact, determined offenders will shift to other methods and become more sophisticated, posing new problems to controllers. Displacement and incentives for better-organized crime may well be the main products of such measures.

It counters the argument that the cash payment limits can help reduce serious crime, while pointing to several adverse consequences on legitimate interests and human rights.

This paper aims to explore the factors leading to the phenomenon of child trafficking in Egypt, how deeply it runs through the Egyptian society and evaluate the state’s efforts to combat it.

This research paper uses a case study method applied to the phenomenon of child trafficking in the Arab Republic of Egypt, and how the State is fighting it. The general policy approach is also used to clarify the State’s plans, programs and legislation in addressing the phenomenon of child trafficking, evaluate those policies and analyze the international documents.

The research paper concluded that child trafficking in Egypt represents a serious phenomenon, which stems from social, economic and cultural reasons. Even though the Egyptian Government exerts relentless efforts to fight this crime, all attempts have proven insufficient due to the lack of coordination between the concerned parties and low funds, in addition to the feeble services offered to the victims.

This study sheds light on a very perilous phenomenon in the Egyptian society; an international one with intricate magnitudes, upon which the State must concentrate more and eradicate it.

The study contributes to drawing the attention of decision makers in Egypt to the dangers of this phenomenon, and to the points of strength and weaknesses of the government’s efforts against it.