Journal of Financial Crime

1993 - 2023

Current editor(s): Dr Li Hong Xing and Prof Barry Rider

From Emerald Group Publishing Limited
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Volume 31, issue 6, 2023

Bounded rationality of prosecutorial decision-making in corporate fraud violations pp. 1273-1288

Claire Nolasco Braaten and Lily Chi-Fang Tsai

Legitimacy of power exercised by FATF under international law pp. 1289-1301

Lovina E. Otudor and Mahmood Bagheri

Anti-corruption corporate disclosures and earnings management: evidence from a developed market pp. 1302-1319

Mohamed Esmail Elmaghrabi and Ahmed Diab

Can the consumer perception of corporate social responsibility be saved? An examination into the effects of corporate greenwashing on the consumer and financial market pp. 1320-1331

Fabian Maximilian Johannes Teichmann, Chiara Wittmann, Sonia Ruxandra Boticiu and Bruno Sergio S Sergi

Nexus of liquidity creation, profitability and bank stability with the moderating role of corruption: an empirical analysis pp. 1332-1361

Misbah Javid, Khurram Ejaz Chandia and Qamar Uz Zaman Malik

Motivational processes involved in the behavior of the financial statement fraudster pp. 1362-1373

Caroline de Oliveira Orth, Fernanda Momo, Mariana Manfroi da Silva Bonotto and Giovana Schiavi

What makes an economic sanction effective? pp. 1374-1383

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

The risk of political instability and the performance of Islamic banks: does corruption matter? pp. 1384-1406

Zuhairan Yunan, Majed Alharthi and Saeed Sazzad Jeris

Transparency and budget savings in public procurement: evidence from Thailand’s Infrastructure Transparency Initiative (CoST) pp. 1407-1419

Tippatrai Saelawong, Torplus Yomnak, Thanee Chaiwat, Siwat Poopunpanich and Charoen Sutuktis

The Belt and Road Initiative: conflict of laws and dispute resolution pp. 1420-1435

Veltrice Tan

Ponzi schemes in Brazil: what leads people to still invest in this fraud? pp. 1436-1450

Thiago Da Silva Telles Constantino, Antônio Carlos Magalhães Da Silva and Maria Aline Moreira De Oliveira Constantino

“Fake it to make it”: exploring product counterfeiting in Türkiye pp. 1451-1466

Dilara Bural, Anthony Lloyd, Georgios A. Antonopoulos and Justin Kotzé

Effectiveness of internal auditing from the lens of internal audit factors: empirical findings from the banking sector of Bangladesh pp. 1467-1484

Zobaida Khanam

Guardians of the vault: unmasking online threats and fortifying e-banking security, a systematic review pp. 1485-1501

Iftikhar Ahmad, Salim Khan and Shahid Iqbal

Deciphering the shadows: an empirical exploration of corruption’s impact on SMEs credit costs in OECD countries pp. 1502-1515

Anas Al Qudah, Usama Al-Qalawi and Ahmad Alwaked

Effectiveness criteria of suspicious transaction reporting for early detection of terrorist financing activities pp. 1516-1531

Hussain Syed Gowhor

Operational resilience in light of the war in Ukraine: the disruptive effect of implementing economic sanctions on financial service providers pp. 1532-1539

Fabian Maximilian Johannes Teichmann, Chiara Wittmann and Bruno S. Sergi

Where is the life we have lost in living (beyond means)? An exploratory inquiry into the deceptive world of corruption and consumerism pp. 1540-1560

Hendi Yogi Prabowo

On the road to halting corruption: SNC-Lavalin pp. 1561-1575

Anne Marie Gosselin and Sylvie Berthelot

Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers pp. 1576-1591

Mohd Azril Rezza Mohd Razmin, Amri Mohamad and Maheran Zakaria

Fraud risk implications of celebrity SPACs pp. 1592-1609

Reem Zaabalawi, Gregory Domenic VanderPyl, Daniel Fredrick, Kimberly Gleason and Deborah Smith

Legal guidelines for identifying online illegal fund-raising crimes in China pp. 1610-1621

Jingkun Liu

The cryptocurrency conundrum: the emerging role of digital currencies in geopolitical conflicts pp. 1622-1634

Milind Tiwari, Cayle Lupton, Ausma Bernot and Khaled Halteh

Volume 31, issue 5, 2023

Cyberattacks in the context of international law enforcement pp. 1052-1066

Deymah Alweqyan

A critical analysis of the cross-border financial crime risks inherent in the African continental free trade area pp. 1067-1081

Ehi Eric Esoimeme

Corruption fight in the Czech Republic: sustainability reports evidence pp. 1082-1093

Tomas Kristek

Gift or bribe? The characteristics and the role of gift policies in the prevention of corruption pp. 1094-1105

Dominic Peltier-Rivest

Fathoming fraud: unveiling theories, investigating pathways and combating fraud pp. 1106-1125

Abinash Mandal and Amilan S.

Money laundering: effectiveness of the corporate social responsibility (CSR) law in the UAE pp. 1126-1139

Tareq Na′el Al-Tawil

A holistic qualitative exploration on the perception of scams, scam techniques and effectiveness of anti-scam campaigns in Malaysia pp. 1140-1155

Sharon Wilson, Nor Azlili Hassan, Kheng Kia Khor, Santhidran Sinnappan, Afi Roshezry Abu Bakar and Soon Aun Tan

How can sustainability be effectively regulated? pp. 1156-1165

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

Wirecard scandal. A commentary on the biggest accounting fraud in Germany’s post-war history pp. 1166-1173

Fabian Maximilian Johannes Teichmann, Sonia Ruxandra Boticiu and Bruno S. Sergi

The risk of fraudulent letter of credit transactions in Bangladesh: a growing threat to Bangladesh’s economy pp. 1174-1189

Rushmila Bintay Rafique and Tamara Joan Duraisingam

The impact of Islamic of corporate social responsibility on social welfare with financial fraud as moderating: study in Indonesia pp. 1190-1207

Tarjo Tarjo, Alexander Anggono, Zakik Zakik, Shahrina Md Nordin and Unggul Priyadi

Financial disclosure manipulation: a virtue ethics perspective pp. 1208-1221

Christopher J. Demaline

Unmasking company liability for corruption by associated persons pp. 1222-1236

Nurazlina Abdul Raof, Norazlina Abdul Aziz, Nadia Omar and Wan Liza Md Amin @ Fahmy

Bullying prevention and intervention strategies under UAE law pp. 1237-1251

Tareq Na’el Al-Tawil and Salam Abdallah

Pseudocide: dying to get away with it pp. 1252-1260

Jonathan Nash, Richard G. Brody and Frank S. Perri

How fraud impacts individuals’ wellbeing – academic insights and gaps pp. 1261-1268

Rasha Kassem

Volume 31, issue 4, 2023

“Pay back the money” – a paper on criminal and civil asset forfeiture within South Africa and suggestions for reform pp. 772-780

Llewelyn Gray Curlewis

Economic freedom, corruption and bank stability: evidence from sub-Saharan Africa pp. 781-794

Baba Mohammed Adam, Emmanuel Sarpong-Kumankoma and Vera Fiador

From later to sooner: exploring compliance with the global regime of anti-money laundering and counter-terrorist financing in the legal profession pp. 795-809

Doron Goldbarsht and Katie Benson

Impediments during the execution of a search and seizure warrant for digital information by forensic investigators in South Africa pp. 810-822

Jacobus Gerhardus J. Nortje and Daniel Christoffel Myburgh

The potential of corruption based on Hofstede cultural dimensions and institutional quality: an international evidence pp. 823-836

I Putu Mega Juli Semara Putra and Ranto Partomuan Sihombing

Is aggressive tax planning a failure of tax adviser integrity? pp. 837-848

Henry Ordower

Role of gender in white-collar crime: an examination of the emancipation and focal concerns hypotheses pp. 849-863

Chander Mohan Gupta, Petter Gottschalk and Maryam Kamaei

Belt and Road Initiative: legal mechanisms to recover stolen assets pp. 864-882

Veltrice Tan

Consensus on the role of culture in restraining financial crime: a systematic literature review pp. 883-897

Dewi Nur Maulidiyah

How compatible is the principle of neutrality with the implementation of economic sanctions? An examination into Switzerland’s use of sanctions pp. 898-907

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

Is the counterfeit currency mechanism strictly enforced by banks and regulatory authorities? pp. 908-921

Suman Garg and Renu Aggarwal

Corruption and economic growth in Nigeria: dynamic causality and asymmetric relationships pp. 922-937

Ibrahim Abdulhamid Danlami

Securities regulation and capital market development in Nigeria: recurring challenges and prospect for solution pp. 938-951

Samuel Ihuoma Nwatu, Edwin Chukwuemeka Arum and Ikechukwu P. Chime

Analysis of cyberfraud in the South African banking industry: a multiple regression approach pp. 952-973

Oluwatoyin Esther Akinbowale, Polly Mashigo and Mulatu Fekadu Zerihun

Mapping romance fraud research – a systematic review pp. 974-992

Rasha Kassem and Elisabeth Carter

Compliance concerns in sustainable finance: an analysis of peer-to-peer (P2P) lending platforms and sustainability pp. 993-1001

Fabian Maximilian Johannes Teichmann, Sonia Ruxandra Boticiu and Bruno S. Sergi

Does blacklisting cause a boomerang effect in combating illicit financial flows? Evidence from developing countries pp. 1002-1021

Nibontenin Yeo, Dorcas Amon Ahizi and Salifou Kigbajah Coulibaly

Islamic crowdfunding and Shariah compliance regulation: problems and oversight pp. 1022-1036

Al Sentot Sudarwanto, Dona Budi Kharisma and Diana Tantri Cahyaningsih

An analysis of stockbroking frauds and regulatory action in India pp. 1037-1046

Rajyalakshmi Kandukuri

Volume 31, issue 3, 2023

Impediments during the compilation of a search and seizure warrant for digital information by forensic investigators in South Africa pp. 476-488

Jacobus Gerhardus J. Nortje and Daniel Christoffel Myburgh

Tackling corruption in the distribution of Covid-19 palliatives and public health facilities in Nigeria: legal insights and strategic blueprint for future emergencies pp. 489-523

Olusola Joshua Olujobi and Tunde Ebenezer Yebisi

What factors are associated with public corruption perception? Evidence from Canada pp. 524-544

Joseph Yaw Asomah, Eugene Emeka Dim, Yiyan Li and Hongming Cheng

“Everyone freaks out when the leaks are made”: data leaks, investigative journalism and intelligence practice pp. 545-557

Benjamin Scott

Accounting fraud and corporate sustainability: Chinese listed companies pp. 558-574

Md Jahidur Rahman, Jiadan Xuan, Hongtao Zhu and Md Moazzem Hossain

Compliance risks for crowdfunding. A neglected aspect of money laundering, terrorist financing and fraud pp. 575-582

Fabian Teichmann, Sonia Ruxandra Boticiu and Bruno S. Sergi

A comparative analysis on the nexus between corruption and firm performance for a selection of Western Balkan countries pp. 583-593

Ermira Kalaj and Ela Golemi

Individual residence and identity theft: how residential characteristics shape exposure and risk of offline and online identity theft victimization pp. 594-607

Alexander Joseph Vanhee and Rachel McNealey

Cross-jurisdictional financial crime risks: what can we learn from the UK regulatory data? pp. 608-617

Mete Feridun

Content analysis of American consumers’ credit card fraud complaints filed with the Consumer Financial Protection Bureau pp. 618-628

Hooman Estelami and Kevin Liu

A scientometric analysis of the structure and trends in corporate fraud research: a 66-year review pp. 629-651

Godfred Matthew Yaw Owusu, Theodora Aba Abekah Koomson and George Nana Agyekum Donkor

The effect of financial literacy, financial behaviour and financial stress on awareness of investment scams among retirees pp. 652-666

Eley Suzana Kasim, Noor Rohin Awalludin, Nurazilah Zainal, Allezawati Ismail and Nurul Huda Ahmad Shukri

Personal responsibility and knowledge about money laundering: a study with Brazilian accountants pp. 667-680

Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Isabel Martínez-Conesa and Leonardo Flach

The corruption-foreign direct investment nexus in sub-Saharan Africa. Fresh evidence from a panel threshold regression approach pp. 681-697

John Kwaku Amoh, Abdallah Abdul-Mumuni, Randolph Nsor-Ambala and Elvis Aaron Amenyitor

Tax evasion and money laundering through crowdfunding: a comparative study of the laws of Mauritius, UK and US pp. 698-710

Ambareen Beebeejaun

A red flag checklist for cryptocurrency Ponzi schemes pp. 711-747

Christiaan Ernst (Riaan) Heyman

Unmasking online fake job group financial scams: a thematic examination of victim exploitation from perspective of financial behavior pp. 748-758

Wahyu Fahrul Ridho

Compliance issues in arbitration proceedings – bribery, money laundering and other abuses pp. 759-767

Fabian Teichmann, Sonia Ruxandra Boticiu and Bruno S. Sergi

Volume 31, issue 2, 2023

The implications of national blockchain infrastructure for financial crime pp. 236-248

Marcus Smith and Milind Tiwari

A comparative analysis of the role of gender in the commission of white-collar crimes: a review in Norway, America, Portugal, India and Iran pp. 249-258

Maryam Kamaei, Salameh Abolhasani and Naghmeh Farhood

Artificial intelligence and deep learning: considerations for financial institutions for compliance with the regulatory burden in the United Kingdom pp. 259-266

Charanjit Singh

The effect of economic complexities and green economy on financial statements fraud pp. 267-286

Zainab Ahmadi, Mahdi Salehi and Mahmoud Rahmani

The assessment of the impact of cyberfraud in the South African banking industry pp. 287-301

Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fekadu Zerihun

It is best to say nothing at all – suspicious activity reporting in the financial services sector pp. 302-310

Mario Menz

The red flags of financial statement fraud: a case study pp. 311-321

Elda du Toit

The birth of the new anti-money laundering authority: harnessing the power of EU-wide supervision pp. 322-330

Georgios Pavlidis

The corruption and sustainable development nexus in Africa: a contemporary review and analysis pp. 331-346

Kempe Ronald Hope, Sr.

A systematic literature review of money mule: its roles, recruitment and awareness pp. 347-361

Mohd Irwan Abdul Rani, Sharifah Nazatul Faiza Syed Mustapha Nazri and Salwa Zolkaflil

Insider trading laws to counter financial crime: a comparative study of Mauritius, UK and US laws pp. 362-375

Ambareen Beebeejaun

When internal organizational factors improve detecting corruption in state-owned companies pp. 376-407

Magda Siahaan, Harry Suharman, Tettet Fitrijanti and Haryono Umar

Psychology and white collar crime - compliance recommendations based on the social and psychological reality dictating perception pp. 408-415

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

The Satoshi laundromat: a review on the money laundering open door of Bitcoin mixers pp. 416-426

Kenneth See

Sentencing for the offence of misappropriation of public funds: the flawed and problematic approach of Cameroon’s Special Criminal Court pp. 427-445

Avitus Agbor Agbor

Understanding business offending: survey research in Iran pp. 446-454

Petter Gottschalk and Maryam Kamaei

Creating good village governance: an effort to prevent village corruption in Indonesia pp. 455-468

Caesar Marga Putri, Josep Maria Argilés-Bosch and Diego Ravenda

Volume 31, issue 1, 2022

Foreign whistleblowing: the impact of US extraterritorial enforcement on anti-corruption laws in Europe pp. 1-13

Elina Karpacheva and Branislav Hock

When gullibility becomes us: exploring the cultural roots of Indonesians’ susceptibility to investment fraud pp. 14-32

Hendi Yogi Prabowo

Tax evasion on lawful income: is it a form of money laundering? pp. 33-43

Deen Kemsley, Sean A. Kemsley and Frank T. Morgan

The cost of debt and political institutions: the influence of corruption pp. 44-62

Chwee-Ming Tee and Teng-Tenk Melissa Teoh

Martial law and smuggling of goods: the search for the optimal model of legal liability pp. 63-75

Olha Bondarenko and Maryna Utkina

The abuse of the beneficial ownership of trusts to conceal assets in insolvency and divorce proceedings: a South African study pp. 76-87

Andrea Dubber, Constant Van Graan and Andre Groenewald

The need for a robust legal framework on corporate criminal liability in Mauritius: lessons from the French model pp. 88-100

Bhavna Mahadew

Fraud detection using fraud triangle theory: evidence from China pp. 101-118

Md Jahidur Rahman and Xu Jie

The role of Machiavellian personality, altruistic personality, religiosity, whistleblowing system, and accounting firm size in mitigating fraud intention pp. 119-134

Dwi Marlina Wijayanti, Yayu Putri Senjani and Wilda Farah

Criminal behaviour on detection and penalty: an experimental evidence from drug market game pp. 135-145

Thanee Chaiwat and Torplus Yomnak

Identity theft fraud- major loophole for FinTech industry in India pp. 146-157

Shefali Saluja

Why are Vietnamese people susceptible to cryptocurrency Ponzi schemes? Findings from using the PLS-SEM approach pp. 158-173

Nhung Thi Nguyen, An Tuan Nguyen, Ha Thi Nguyet To and Thanh Ta Hong Le

Corruption suppression and domestic investment of emerging economies: BRICS and CIVETS groups – panel ARDL approach pp. 174-187

Sohail Magableh, Mahmoud Hailat, Usama Al-qalawi and Anas Al Qudah

Metaverse: welcome to the new fraud marketplace pp. 188-200

Nadia Smaili and Audrey de Rancourt-Raymond

Investigating the level of effectiveness of the anti-fraud technologies employed by the South African banking industry for cyberfraud mitigation pp. 201-225

Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fekadu Zerihun

Compliance cultures and the role of financial incentives pp. 226-232

Fabian Maximilian Johannes Teichmann and Chiara Wittmann