Journal of Financial Crime

1993 - 2026

Current editor(s): Dr Paul Gilmour

From Emerald Group Publishing Limited
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2026, month September, vol 33

Can altruists turn into fraudsters? An exploratory inquiry into the slippery slope of altruism pp. 400-428

Hendi Yogi Prabowo

Flash in the pan?: Analyzing flash loan attacks on the DeFi ecosystem pp. 429-456

Tim Hall and Remo Stieger

2026, month August, vol 33

Hidden crypto wealth and tax crime in emerging markets: from voluntary disclosure to reporting-based enforcement pp. 363-383

Ngoc Mai Nguyen and Hoang Van Thanh

Fraud exposure and victimization among US military veterans: a comparison of two national surveys pp. 384-399

David Yaskewich

2026, month July, vol 33

Online shopping fraud website production: an exploratory study of the mechanics of fraud pp. 309-324

Jack M. Whittaker, Michael R. McGuire and Suleman Lazarus

Why digital natives perpetrate smishing in emerging digital economies? pp. 325-362

Dewan Mehrab Ashrafi, Mahnoor Sattar and Md. Miad Uddin Fahim

2026, month April, vol 33

The demographic profile of susceptibility of financial fraud victimization in Malaysia pp. 154-173

Shakirah Shahabudin, Nurul Shahnaz Mahdzan and Mahfuzur Rahman

Was Sutherland right? An analysis of cryptocurrency offenders pp. 174-192

Thomas E. Dearden, Katalin Parti and James Hawdon

2026, month March, vol 33

When an integrity measure tends to disintegrate: the case of integrity and transparency assessment in Thailand pp. 117-135

Spol Tanpraphan, Torplus Yomnak and Tippatrai Saelawong

Anti-corruption campaign in China and corporate finance pp. 136-153

Shenghui Tong and Hong Qian

2026, month January, vol 33

Do cyber fraud experiences matter? Revisiting user motivations and satisfaction in driving FinTech continuance pp. 94-113

Anil Kumar Kashyap, Priyanka and Prashant Gupta

2026, month October

Corruption and subjective well-being in Africa and Latin America and the Caribbean pp. 1-27

Robert Gillanders, Ina Kubbe and Giovanna Rodriguez-Garcia

Process vs practice: tax and welfare prosecutions in New Zealand pp. 1-18

Lisa Marriott

Analysis of financial fraud at oil and gas holding company: fraud triangle theory perspective pp. 1-15

Saikhu Saikhu, Djoko Suhardjanto, Agung Nur Probohudono, Wahyu Widarjo, Indrian Supheni and Isna Putri Rahmawati

The psychology of deception: exploring behavioral drivers of Ponzi investments pp. 1-19

Firda Nosita, Moeljadi Moeljadi, Sumiati Sumiati, Kusuma Ratnawati and Javaid Ahmad Wagay

State-corporate crime in cryptocurrency markets: governance failure and insider abuse in Terra-Luna and FTX pp. 1-14

Fincy Pallissery and Asif A B. Pasha

2025, month December, vol 33

The devil in the church: can tax authorities be able to untangle sophisticated money laundering schemes in developing countries? pp. 1-18

Munjeyi Edmore and Dannie Schutte

Predicting bankers’ fraudulent behavior using fraud star theory pp. 19-36

Mohammad Tamzid Hossain, Md Asaduzzaman, Rehnuma Jahan, Anwar Hossain and Ishtiaq Mainuddin

The relationship between risk factors and susceptibility to investment scams among Malaysian young adults pp. 37-60

Chung Suet Ching, Santhidran Sinnappan and Thinavan Periyayya

The lived experiences of familial identity theft victims pp. 61-74

Axton Betz-Hamilton, Priscilla Nez and Kirsten Houg

Detecting fraudulent financial statements through SCCORE model: evidence from French context pp. 75-93

Sana Doss and Sami Bacha

2025, month November, vol 32

‘Prosecuting fraud takes time and money’: understanding fraud investigation and prosecution by the Nigerian Security and Civil Defence Corps pp. 1235-1250

Olalekan Olawale Taiwo and Oludayo Tade

2025, month October, vol 32

What influences digital natives’ susceptibility to cyber phishing scams? pp. 1211-1234

Dewan Mehrab Ashrafi, Mahnoor Sattar and Rafayat Jalal

2025, month September, vol 32

Financial deception in the digital age: investigating online pyramid schemes and their socioeconomic impacts in Sri Lanka pp. 1191-1210

Anushika Sandamali Thilakarathna and Nayomi De Peiris

2025, month August, vol 32

Do public sector wages moderate the impact of institutional strengthening on corruption? pp. 976-993

Danur Condro Guritno, Mahrus Lutfi Adi Kurniawan, Irfan Mangkunegara and Dodi Wiraatmaja

Misappropriation of assets: a quantitative and qualitative analysis of occupational fraud management in organizations pp. 994-1013

Jorge Jiménez Serrano, María Jesús Delgado Rodriguez, Isabel Rodriguez Iglesias and Rafael Manuel López Pérez

Re-examining the fraud hexagon through corruption deterrence by regulatory undertakings and corporate disclosures in Nigerian financial institutions pp. 1014-1029

Anazuo Saadat Salihu

Phone scam unveiled: insights from a systematic literature review pp. 1173-1190

Aqilah Hairul Anuar, Afida Mastura Muhammad Arif, Elistina Abu Bakar, Sharifah Azizah Haron, Syuhaily Osman and Zuroni Md Jusoh

2025, month July, vol 32

Rethinking financial incentive for whistleblowing in high corruption contexts: lessons from Nigeria pp. 1136-1151

Mohammed Abdullahi Umar, Rabiu Olowo and Peter Oyelere

2025, month June, vol 32

Combating cartel behaviour in South Africa: lessons learned and the case for asset forfeiture pp. 1041-1058

Eliz-Mari Sullivan, Clinton Oellermann and Jacqui-Lyn McIntyre

From commitment to impact: unpacking the relationship between anti-corruption implementation, secrecy and fraud pp. 1059-1079

Yuliya Zabyelina and Joseph Pozsgai-Alvarez

Extraterritorial laws and the accounting profession pp. 1080-1098

Amanda Sanseverino and Daniela DePrizio

Nudges as a panacea for tax compliance: a developing country perspective pp. 1099-1119

Dorcus Kalembe, James Odongo, Twaha Kigongo Kaawaase, Louis Kalusa and Joseph Okello

White-collar fraudsters in an emerging market: the case of Interbolsa in Colombia pp. 1120-1135

Hugo A. Macias and Angelica Farfan-Lievano

Uncovering financial crime patterns: a clustering approach to offender typologies pp. 1152-1169

Wafa Trabelsi, Nabil Chaabane and Sami Mahfoudhi

2025, month May, vol 32

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

Ramadona Simbolon

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

Can cryptocurrency exchanges threaten sovereign states? Lessons and hypotheses from the Binance case pp. 1030-1040

Tiago Cardao-Pito

2025, month April, vol 32

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

2025, month March, vol 32

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

Moh. Riskiyadi

2025, month January, vol 32

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

Charanjit Singh

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

Lidya Agustina, SeTin SeTin and Debbianita Debbianita

2024, month December, vol 32

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

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

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

Rossella Carletti, Xiaojun Luo and Ismail Adelopo

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

2024, month November, vol 32

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

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

Constant Laubscher Van Graan, Vera Roos and Matthews Katjene

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

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

Austin Landini and Russell Spears

2024, month October, vol 32

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

Mohamed Hassan Mudey and Rozita Arshad

2024, month September, vol 32

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

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

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

Adebowale Obe and Mark Button

Valeant pharmaceuticals fraud pp. 545-557

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

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

Peter Nderitu Githaiga

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

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

Tiago Cardão-Pito

2024, month August, vol 32

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

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

Taofik Hidajat

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

Zuhairan Yunan and William Pacheco-Jaramillo

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

Jacqui-Lyn McIntyre, Duane Aslett and Nico Buitendag

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

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

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

Muhammad Fahad Anwar

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

Luu Thu Quang

2024, month July, vol 32

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

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

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

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

Michael Kushelevitch

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

Sumon Bhattacharjee and Shimul Chakraborty

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

2024, month June, vol 32

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

Iram Naz and Saleh Nawaz Khan

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

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

Mouna Guedrib and Zeineb Hamdi

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

2024, month May, vol 32

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

2024, month April, vol 32

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

2024, month February, vol 32

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

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

2024, month April, vol 31

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

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

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

2024, month March, vol 31

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

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

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

Milind Tiwari, Cayle Lupton, Ausma Bernot and Khaled Halteh

2024, month February, vol 31

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

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

Jingkun Liu

2024, month January, vol 31

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

Veltrice Tan

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