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 30, issue 6, 2022

Sri Lanka’s political-economic crisis; corruption, abuse of power and economic crime pp. 1432-1443

Asanga Abeyagoonasekera

The protection of whistleblowers in South African criminal cases pp. 1444-1457

Jacobus Gerhardus J. Nortje

How are financial institutions enabling online fraud? A developmental online financial fraud policy review pp. 1458-1473

Tessa Cole

Econometric analysis of influence by the factors on the volume of shadow economy in the countries of Europe pp. 1474-1490

Valentina Kravchenko, Vadim Karapetov and Ignat Nechepurenko

When is a law firm liable for a data breach? An exploration into the legal liability of ransomware and cybersecurity pp. 1491-1498

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

Overview analysis of the regulation of insider trading in Zimbabwe during the corona virus pandemic pp. 1499-1516

Howard Chitimira

Local government officials’ susceptibility to corrupt behavior: some Indonesian evidence pp. 1517-1533

Kiky Srirejeki and Pretisila Kartika Putri

An analysis of the 2021 South African FATF mutual evaluation report: terrorist financing and NPOs pp. 1534-1548

Bernice Bissett, Philip Steenkamp and Duane Aslett

Pretrial diversion agreements after Andersen’s prosecution: a utilitarian theoretical framework pp. 1549-1556

Sandra K. Gates

Countering cybercrimes as the strategy of enhancing sustainable digital economy in Nigeria pp. 1557-1574

Babayo Sule, Usman Sambo and Muhammad Yusuf

Women and white-collar criminals: a comparison between pink-collar crimes and red-collar crimes in Iran pp. 1575-1583

Maryam Kamaei and Petter Gottschalk

Evaluating the cost of anti-corruption in political and economic terms: a case study approach pp. 1584-1594

Alexandra Hartwig

Fighting against white-collar crime: criminology to the aid of management sciences pp. 1595-1605

Julien Le Maux and Nadia Smaili

Financial fraud victimization: an examination of distress and financial complications pp. 1606-1628

Katelyn A. Golladay and Jamie A. Snyder

Corruption and the curse of over-quantification pp. 1629-1652

Hendi Yogi Prabowo

The evolution of the Nigerian prince scam pp. 1653-1663

Ojeifoh Okosun and Uchenna Ilo

Space transition and the vulnerabilities of the NFT market to financial crime pp. 1664-1673

Mohammed Al Shamsi, Deborah Smith and Kimberly Gleason

International management amid fake news and corruption pp. 1674-1691

Fabian Teichmann, Sonia Ruxandra Boticiu and Bruno S. Sergi

Abuse of consumer trust in the digital market and the green market: the case of green washing in the Italian legal system pp. 1692-1705

Gabriella Marcatajo

What determines the justifiability for accepting bribes and cheating on taxes? pp. 1706-1719

Aniza Zahoor, Imran Qaiser, Nazia Yasmin and Ayesha Asif

Development of a multi-objectives integer programming model for allocation of anti-fraud capacities during cyberfraud mitigation pp. 1720-1735

Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fekadu Zerihun

Bibliometric analysis of cybercrime and cybersecurity risks literature pp. 1736-1754

Haitham Nobanee, Ahmad Alodat, Reem Bajodah, Maryam Al-Ali and Alyazia Al Darmaki

Fewer newspapers means good news for corrupt public officials: results from a US panel data study pp. 1755-1769

Mushfiq Swaleheen and Daniel Borgia

On the relationship between corruption and bank lending activity: European evidence pp. 1770-1783

Fátima Sol Murta and Paulo M. Gama

The effect of state-level corruption on performance and risk of financial institutions pp. 1784-1807

Maryna Murdock, Thanh Ngo and Nivine Richie

Senior healt-hcare fraud under investigation pp. 1808-1837

Nicole F. Stowell, Carl Pacini, Martina K. Schmidt and Nathan Wadlinger

Cryptoassets – a new frontier for money laundering and terrorist financing: legal changes to address the increasing AML risk pp. 1838-1844

Koen Byttebier and Konstantinos Adamos

Catastrophic fraud loss lies where it falls? Push payment scams and the bank’s duty of care to its customer pp. 1845-1852

Judith Dahlgreen

Volume 30, issue 5, 2022

A novel understanding of fraudsters pp. 1117-1129

Paul Manning

Why do people join pyramid schemes? pp. 1130-1139

Branislav Hock and Mark Button

Financial inclusion washing pp. 1140-1149

Peterson Ozili

Zero click attacks – a new cyber threat for the e-banking sector pp. 1150-1161

Nisha Tn and Mugdha Shailendra Kulkarni

Determinants of whistleblowing intentions of accountants: a middle range theoretical perspective pp. 1162-1181

Octavia Ama Serwaa Otchere, Godfred Matthew Yaw Owusu and Rita Amoah Bekoe

Parliamentary engagement in fighting corruption: a discourse on the Parliament of Tanzania pp. 1182-1193

Lukiko Vedastus Lukiko

An analysis of Pakistan’s accountability law after June 2022 amendments: implications and effectiveness of anti-corruption campaign pp. 1194-1207

Muhammad Saleem Korejo, Erum Naseer Korejo, Ramalinggam Rajamanickam, Muhamad Helmi Md. Said and Nazir Ullah

The contagion of corruption: a model for understanding systemic ethical failures pp. 1208-1219

James F. Gilsinan, James E. Fisher, Muhammad Q. Islam, Henry M. Ordower and Wassim Shahin

Abuse of enduring power of attorneys and real estate transactions in Australian courts pp. 1220-1230

Tracey West and Nicholas Drew

Combating terrorist financing in Switzerland in the light of current changes in Afghanistan pp. 1231-1242

Fabian Teichmann and Sonia Ruxandra Boticiu

National intelligence and illicit trade: a cross-country study pp. 1243-1263

Kais Baatour, Khalfaoui Hamdi and Hassan Guenichi

The urgency of sharia compliance regulations for Islamic Fintechs: a comparative study of Indonesia, Malaysia and the United Kingdom pp. 1264-1278

Yudho Taruno Muryanto

The evolution of trade-based money laundering schemes: a regulatory dialectic perspective pp. 1279-1290

Roy Majed Sinno, Graham Baldock and Kimberly Gleason

Compensation structure impact on executive value judgment shift resulting in occurrence of fraud pp. 1291-1304

Don Lux, Vasant Raval and John Wingender

Victimisation of investors from fraudulent investment schemes and their protection through financial education pp. 1305-1322

Kamakhya Narain Singh and Gaurav Misra

Accounting fraud in light of organismic integration theory pp. 1323-1341

Caroline de Oliveira Orth, Daniela D’Incao Marrone and Clea Beatriz Macagnan

Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US pp. 1342-1366

Ach Maulidi, Nanang Shonhadji, Fachruzzaman, Rida Perwita Sari, Dian Anita Nuswantara and Rindang Widuri

Two decades of financial statement fraud detection literature review; combination of bibliometric analysis and topic modeling approach pp. 1367-1388

Milad Soltani, Alexios Kythreotis and Arash Roshanpoor

White-collar money laundering through opportunistic earnings management: fair value accounting practices of failed finance companies in Sri Lanka pp. 1389-1417

S.G. Sisira Dharmasri Jayasekara, Wasantha Perera and Roshan Ajward

What does it mean for a corporation to take responsibility for its supply chain? pp. 1418-1425

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

Volume 30, issue 4, 2022

Creating a Nexus between Dark Triad Personalities, Non-Performing Assets, Corporate Governance and Frauds in the Indian Banking sector pp. 859-876

Nilaya Murthy and Santosh Gopalkrishnan

A delineation of the impact of illicit financial flows on the right to development: details from Cameroon’s special criminal court pp. 877-890

Avitus Agbor Agbor

Fraud and corruption in football: lessons from a survey of match-fixing in Cyprus pp. 891-907

Maria Krambia Kapardis and Michael Levi

Convergence and determinants of anti-corruption disclosure among extractive firms in Africa pp. 908-926

King Carl Tornam Duho, Cletus Agyenim-Boateng, Emmanuel Tetteh Asare and Joseph Mensah Onumah

The effectiveness of the auditor’s opinion on the internal controls over financial reporting pp. 927-939

Camélia Radu and Aline Segalin Zanella

An exploratory study of deferred prosecution agreements and the adjudication of corporate crime pp. 940-954

Megan Jean Parker and Mary Dodge

Does culture influence whether a society justifies tax cheating? pp. 955-965

Ahmed Bani-Mustafa, Anas Al Qudah, Sadeq Damrah and Mamoon Alameen

Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory pp. 966-982

Widya Ais Sahla and Ardianto Ardianto

New fraud star theory and behavioural sciences pp. 983-998

Vicente Monteverde

Cultural aspects of the EU-Whistleblowing Directive pp. 999-1005

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

Can institutional anomie theory predict victimization? An experimental survey examining institutional anomie and affinity fraud pp. 1006-1020

Thomas E. Dearden and Maria Scaptura

Tax avoidance in family firms: a literature review pp. 1021-1035

Imen Khelil and Hichem Khlif

Virtual money laundering: policy implications of the proliferation in the illicit use of cryptocurrency pp. 1036-1054

Christian Leuprecht, Caitlyn Jenkins and Rhianna Hamilton

Reporting behaviors of familiar identity theft victims: an empirical test of Black’s theory of law pp. 1055-1065

Axton Betz-Hamilton

The unethical use of deepfakes pp. 1066-1077

Audrey de Rancourt-Raymond and Nadia Smaili

Lifestyle audits in South Africa – overrated or X-factor? pp. 1078-1095

Jacqui-Lyn McIntyre, Duane Aslett and Nico Buitendag

The limits of the impact of criminal law on the economy in a transition period (on the example of Russia) pp. 1096-1111

Georgy Rusanov

Volume 30, issue 3, 2023

Belt and Road Initiative: the interplay between corruption, plea-bargaining and civil alternative dispute resolution pp. 603-617

Veltrice Tan

The mediating effect of fraud awareness on the relationship between risk management and integrity system pp. 618-634

Ranto Partomuan Sihombing, Noorlailie Soewarno and Dian Agustia

Comparative study of disgorgement and disgorgement fund regulations in Indonesia, the USA and the UK pp. 635-649

Dona Budi Kharisma and Afilya Hunaifa

The role of blameworthiness in the federal probation sentencing of corporate environmental offenders pp. 650-664

Emily M. Homer and George E. Higgins

The shortcomings of anti-corruption measures: Kuwait’s financial disclosure system pp. 665-676

Eiman Khaled Alqattan

Can Shari’ah supervisory board and Islamic bank characteristics reduce tax avoidance? Evidence in Indonesia and Malaysia pp. 677-701

Muhammad Taufik

Reducing occupational fraud through reforms in public sector audit: evidence from Ghana pp. 702-715

Samuel Kojo Agyemang, Paschal Ohalehi, Oscar Chijoke Mgbame and Kolawole Alo

Microeconomics of corruption based on behavioural economics pp. 716-727

Vicente Monteverde

An investigation of individual willingness to pay ransomware pp. 728-741

Anna Cartwright, Edward Cartwright, Lian Xue and Julio Hernandez-Castro

Financial C.R.I.M.Es in small businesses: causes and consequences pp. 742-758

Radiah Othman, Fawzi Laswad and Matthew Berkahn

Religion and tax compliance among SMEs in Ghana pp. 759-775

Emmanuel Carsamer and Anthony Abbam

RegTech solutions and AML compliance: what future for financial crime? pp. 776-794

Esman Kurum

Drug mule for love pp. 795-812

Monica T. Whitty

Keeping up appearance? Nigeria’s anti-corruption crusade and image dilemma in the global arena pp. 813-827

Agaptus Nwozor and Oladiran Afolabi

Why do fraud victims get blamed? Lerner’s Belief in a Just World and its application to victims of online fraud pp. 828-839

Shalini Nataraj-Hansen and Kelly Richards

Forensic accounting tools for fraud deterrence: a qualitative approach pp. 840-854

Alberto Clavería Navarrete and Amalia Carrasco Gallego

Volume 30, issue 2, 2020

Gender board diversity and corporate fraud: empirical evidence from US companies pp. 309-331

Ach Maulidi

Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa pp. 332-360

Olatunde Julius Otusanya, Jia Liu and Sarah George Lauwo

Determinants of occupational fraud losses: offenders, victims and insights from fraud theory pp. 361-376

Omari Zuberi Kalovya

Italy: money transfer, money laundering and intermediary liability pp. 377-388

Livio Corselli

Heterogeneous investors and deterioration of market integrity: an analysis of market manipulation cases pp. 389-403

Syed Qasim Shah, Izlin Ismail and Aidial Rizal bin Shahrin

The effectiveness of payroll system in the public sector to prevent fraud pp. 404-419

Zulkarnain Yusuf, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin

Tax evasion and public governance before and after the European “big bang”: a red flag for policymakers pp. 420-436

Ahmed Emadeldin Yamen, Hounaida Mersni and Abdulhadi Ramadan

Rethinking political warfare in Italy: a bottom-up approach pp. 437-452

Alessandro Arcobasso

Formation and development of taxation and legislation on administrative responsibility for tax offences in the Republic of Kazakhstan pp. 453-463

Aigul K. Kussainova, Ainur A. Sabitova, Shynar A. Sabitova, Saule M. Saparaliyeva and Yernar N. Begaliyev

Disclosure of fraud control information in annual reports as a means of discharging public accountability pp. 464-493

Ludek Seda and Carol Ann Tilt

Socioeconomic determinants of property crime offending in Ethiopia pp. 494-511

Nigatu Wassie, Bekele Melese and Nahom Eyasu

International implications of corruption in Eastern European prosecution offices: a field report pp. 512-521

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning pp. 522-535

Abdulfatah Ali Belgasem-Hussain and Yousof Ibrahim Hussaien

Curbing corruption and promoting a more efficient corporate governance regime in Nigeria pp. 536-548

Uchechukwu Nwoke, Chinwe Martha Ekwelem and Henrietta Chibugo Agbowo-Egbo

A comparative study on disqualification of company directors in the UK and Nigeria pp. 549-568

Samet Caliskan and Pereowei Subai

Risk management, top management support, internal audit activities and fraud mitigation pp. 569-582

Waled Younes E. Alazzabi, Hasri Mustafa and Ahmed Ibrahim Karage

The effects of Ponzi schemes and revocation of licences of some financial institutions on financial threat in Ghana pp. 583-593

Edmond Ofori

Legal basis for the fraud exception in letters of credit under English Law pp. 594-600

Zaid Aladwan

Volume 30, issue 1, 2022

Reframing whistleblowing intention: an analysis of individual and situational factors pp. 1-19

Dian Anita Nuswantara

Criminological measures to counteract corruption offences in the field of illegal gambling pp. 4-23

Anara S. Berdaliyeva, Alexandr I. Kim, Aliya M. Seraliyeva, Aivazkhan A. Gassanov and Makhambet V. Dunentayev

Will the integrated GRC implementation be effective against corruption? pp. 24-34

Magda Siahaan, Harry Suharman, Tettet Fitrijanti and Haryono Umar

Reexamining the anti-money-laundering framework: a legal critique and new approach to combating money laundering pp. 35-47

Paul Michael Gilmour

Sustainable response system building against insider-led cyber frauds in banking sector: a machine learning approach pp. 48-85

Neha Chhabra Roy and Sreeleakha Prabhakaran

The impact of cybersecurity on the financial sector in Jamaica pp. 86-96

Lauri Smikle

Financial crime in the decentralized finance ecosystem: new challenges for compliance pp. 97-113

Christoph Wronka

Severity of US sanctions against foreign firms: evidence from the FCPA enforcements pp. 114-129

Emre Kuvvet

Countering corruption in the context of digitalisation: criminal and criminological aspects pp. 130-142

Anna Serebrennikova, Tatiana Minyazeva, Denis Dobryakov, Valentina Shiyаn and Olga Afanasieva

Green claims, green washing and consumer protection in the European Union pp. 143-153

Gabriella Marcatajo

Administrative and legal mechanisms for combating corruption pp. 154-166

Nataliia A. Lytvyn, Olena V. Artemenko, Svitlana S. Kovalova, Maryna P. Kobets and Elena V. Kashtan (Grygorieva)

Tax avoidance in banking institutions: an analysis of the top seven Nigerian banks pp. 167-204

Dada Folorunso and Mark Eshwar Lokanan

Old frauds with a new sauce: digital assets and space transition pp. 205-220

Daniel Dupuis, Deborah Smith and Kimberly Gleason

Cameroon’s special criminal court: an appraisal of its first decade of existence pp. 221-237

Avitus Agbor Agbor

Theory and practice of criminal law combating corruption in the Republic of Kazakhstan pp. 238-253

Nursulu Zh. Siubayeva, Aigul M. Kalguzhinova, Darkhan O. Ozbekov, Saule S. Serikbayeva and Kamshat S. Amirbek

Investigative prevention of corruption crimes pp. 254-265

Madina О. Kassimova, Yerbol A. Omarov, Ramazan R. Zhilkaidarov, Yerlan S. Abulgazin and Ainur A. Sabitova

A systematic literature review on frauds in banking sector pp. 285-301

Deepa Mangala and Lalita Soni