Journal of Financial Crime

1993 - 2025

Current editor(s): Dr Paul Gilmour

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Volume 32, issue 4, 2025

Banks approved fraudulent loans to capture origination fees: evidence from the Paycheck Protection Program pp. 763-775

Austin Landini and Russell Spears

Tax evasion and money laundering: the moderating effects of the strength of auditing and reporting standards and judicial independence pp. 776-789

Imen Khelil, Achraf Guidara and Hichem Khlif

University mission statements and anti-fraud disclosures: public vs private universities in Indonesia pp. 790-803

Lidya Agustina, SeTin SeTin and Debbianita Debbianita

The presence of female legislators: fraud triangle elements and fraud pp. 804-824

Ramadona Simbolon

Detecting financial statement fraud using new ensemble learning: evidence during the COVID-19 pandemic in Indonesia pp. 825-842

Moh. Riskiyadi

Institutional perspectives on tax evasion attitudes: a Japan–US comparison with insights from the covid-19 pandemic pp. 843-859

Martha G. Suez-Sales and Katsuyoshi Okabe

The examination of asset misappropriations in managers’ workplaces using hexagon’s fraud and the moderating impact of perceived strength of internal control pp. 860-877

Nanang Setiawan and Noorlailie Soewarno

Front running activity in Indian mutual fund sector and regulatory action by securities and exchange board of India pp. 878-895

Lakshmi Velagala Dmv and Satish D

A scientometric analysis of anti-corruption disclosure and corporate governance: an agenda for future research pp. 896-918

Roua Radhouani and Aymen Ajina

Virtual assets in cybercrime: a focus on Ukrainian realities pp. 919-933

Mykhailo Dumchikov, Olha Maletova and Kateryna Yanishevska

The impact of anti-financial crime activities on corporate debt financing choices: trade credit vs. long-term debt pp. 934-949

Frank Adade, Teresa K. Betts and Najib Sahyoun

Re-evaluating the Malaysian shadow economy: evidence from public expenditure patterns pp. 950-969

Amera Mohammed Ahmed Amer, Awadh Ahmed Mohammed Gamal, Norasibah Abdul Jalil, Gan Pei-Tha, Zainzam Zakariya and Mohammed Umar

Volume 32, issue 3, 2024

Fraud risk of sovereign wealth funds: fraud triangle and agency theory perspectives pp. 515-529

Manar Lootah, Kimberly Gleason, Deborah Smith and Taisier Zoubi

Cryptocurrency frauds: the FTX story pp. 530-544

Esther Lea Ledoux and Nadia Smaili

Valeant pharmaceuticals fraud pp. 545-557

Maude Belanger, Charles Hounwanou Dossa, Sanvee Menah Koffi, Isabelle Sauvageau and Nadia Smaili

Shaping anti-corruption strategies: investigator perspectives on electronic records pp. 558-571

Aliyu Abubakar Lawan and Pekka Henttonen

Corporate criminal liability and the identification principle: a critical and comparative analysis across Mauritius, US, UK and Canada pp. 572-583

Ambareen Beebeejaun and Raahil Mandarun

Cleanliness is next to godliness: can money laundering be sharia-compliant? pp. 584-594

Abdulrazak Alenazi, Abdelaziz Chazi, Eid M Alotaibi and Kimberly Gleason

Admissibility of illegally obtained evidence in money laundering cases in Pakistan pp. 595-602

Muhammad Fahad Anwar

Corporate anti-corruption disclosure and earnings management: evidence from East Africa community pp. 603-619

Peter Nderitu Githaiga

Commercial forensic interviewing in the South African context: the Ponaletso CFI framework pp. 620-631

Constant Laubscher Van Graan, Vera Roos and Matthews Katjene

Analysis of the role players in wildlife trafficking and the measures to combat it in South Africa pp. 632-643

Elisma Marais, Jacqui-Lyn McIntyre and Duane Aslett

Manipulating stock prices based on insider information pp. 644-660

Luu Thu Quang

Fair value accounting and untraceable financial crime pp. 661-680

Tiago Cardao-Pito

Understanding criminogenic features: case studies of cryptocurrencies-based financial crimes pp. 681-705

Rossella Carletti, Xiaojun Luo and Ismail Adelopo

Corruption impedes good governance in Somalia’s public sector pp. 706-721

Mohamed Hassan Mudey and Rozita Arshad

Success in small places: NCB forfeiture thrives in Manitoba, a small but mighty Canadian jurisdiction pp. 722-728

Melinda Murray and Jeffrey Simser

Bibliometric analysis of banking frauds and scams literature pp. 729-750

Anurag Shukla and Tarun Kashni

Is generative AI (artificial intelligence) the next advent in the evolution of finance and navigating financial crime and regulation? pp. 751-759

Charanjit Singh

Volume 32, issue 2, 2024

Tackling digital payment frauds: a study of consumer preparedness in India pp. 257-278

Ameya Lonkar, Sonali Dharmadhikari, Neha Dharurkar, Kanchan Patil and Ravi Ashok Phadke

How does financial inclusion act as a catalyst for reducing financial crime among women? pp. 279-287

Tooba Akram, Naveed Muhammad and Suresh RamaKrishnan

Crypto collapse: the cult of personality and the normalisation of fraud in FTX and Celsius pp. 288-303

Simon Mackenzie

Analysing the characteristics of post-disaster funding that make it susceptible to the risk of economic crime: a South African frame of reference pp. 304-320

Nina Du Toit, Philip Steenkamp, Dewald van Niekerk and Andre Groenewald

Investigating tax risk’s influence on tax avoidance and debt costs: evidence from France pp. 321-336

Mouna Guedrib and Zeineb Hamdi

Fraud awareness, information accountability and sustainable competitive advantage: governance moderation and capacity for accessing financing mediation pp. 337-353

Tarjo Tarjo, Alexander Anggono, Bambang Haryadi, Lummatul Mahya, Eklamsia Sakti and Jamaliah Said

Institutional, economic and cultural safeguards against corruption: a panel study of OECD countries pp. 354-368

Sandra Cunha and Pedro Camões

An analysis of measures to combat the risk of economic crime associated with post-disaster funding in South Africa pp. 369-388

Nina Du Toit, Philip Steenkamp and Andre Groenewald

Perceptions of offender motives, opportunities and willingness for financial crime: an empirical analysis of survey responses in six nations pp. 389-402

Azwan Abdullah, Petter Gottschalk, Chander Mohan Gupta, Maryam Kamaei, William Stadler and Andreea-Luciana Urzică

Unveiling the crypto-terror nexus: law enforcement intelligence challenges against terrorist financing pp. 403-415

Michael Kushelevitch

Treat me fairly now or I will commit misconduct later: integrating general strain and procedural (in)justice in graduate education pp. 416-429

Stephanie Geoghan and Kristy Holtfreter

Willful defaulting of bank loans in a developing country: a Bourdieusian analysis pp. 430-443

Sumon Bhattacharjee and Shimul Chakraborty

Village fund corruption mode: an anti-corruption perspective in Indonesia pp. 444-455

Taofik Hidajat

Public perceptions of counterfeit drugs in Nigeria and the European Union pp. 456-467

Adebowale Obe and Mark Button

Does corruption play a role in the process of financial globalization in emerging countries? pp. 468-482

Zuhairan Yunan and William Pacheco-Jaramillo

Can supervisor reminders help prevent fraud in the mutual funds sector pp. 483-498

Hussein Al-Zyoud, Eric Zengxiang Wang, Shahid Ali and Weiming Liu

Exploring South Africa’s capacity to criminalise illicit enrichment pp. 499-512

Jacqui-Lyn McIntyre, Duane Aslett and Nico Buitendag

Volume 32, issue 1, 2024

A critical analysis of commercial forensic interviewing techniques applicable in a South African context pp. 3-17

Constant Van Graan, Vera Roos and Matthews Katjene

Foreign corrupt practices act violations and enforcement pp. 18-30

Adam W. Du Pon, Andrea M. Scheetz and Zhenyu “Mark” Zhang

Do cybersecurity threats and risks have an impact on the adoption of digital banking? A systematic literature review pp. 31-48

Natile Nonhlanhla Cele and Sheila Kwenda

Internal control systems of SMEs in Nigeria: a proactive or reactive strategy against employees’ fraud? pp. 49-63

Babatunde Moses Ololade

Mechanisms of affinity fraud victimization pp. 64-76

Thomas Dearden, Jill O. Jasperson and Ronald Mellado Miller

Whatdoestrusthaveto do with it? Training consumers to detect digital imposter scams pp. 77-97

Marguerite DeLiema, Clifford A. Robb and Stephen Wendel

Audit firm tenure and corporate tax avoidance: evidence spanning COVID-19 pandemic pp. 98-116

Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Iman Harymawan and Akmalia Mohamad Ariff

Whistleblowing academic research: historical perspective pp. 117-130

Paulina Arroyo and Nadia Smaili

Inelegant enforcement of anti-corruption laws and good governance: a persistent catalyst for coups d’état and poverty in Africa pp. 131-146

Olusola Joshua Olujobi and Oshobugie Suleiman Irumekhai

Links between terrorism financing and organised crime in Nigeria pp. 147-153

Bello Umar

African Continental Free Trade Area Agreement investor protection and capital market in Africa pp. 154-167

Collins Chikodili Ajibo

Private investigations and ethical orientations: a cause for concern? pp. 168-182

Richard Kapend, Mark Button and Peter Stiernstedt

Under the influence: the Kusile tender and state capture permeating the national prosecuting authority pp. 183-191

Llewelyn Gray Curlewis and Katelyn-Mae Carter

Impact of forensic accounting on fraud detection and prevention: a case of firms in Pakistan pp. 192-206

Iram Naz and Saleh Nawaz Khan

Do the fraud triangle components fuel complex financial fraud? A study of nonfinancial firms in Pakistan pp. 207-220

Kinza Shahzadi, Wajid Alim and Salleh Nawaz Khan

Assessing the impact of the COVID-19 pandemic and the Russian–Ukrainian war on cryptocurrency volatility pp. 221-244

Wajdi Moussa, Rym Regaïeg and Nidhal Mgadmi

The regulatory dialectic and innovation in service-based money laundering pp. 245-254

Roy Majed Sinno, Graham Baldock, Kimberly Gleason and Zaher Zaher