Journal of Financial Crime

1993 - 2026

Current editor(s): Dr Paul Gilmour

From Emerald Group Publishing Limited
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2023, month November, vol 32

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

2023, month December, vol 31

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

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

Ehi Eric Esoimeme

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

Claire Nolasco Braaten and Lily Chi-Fang Tsai

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

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

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

2023, month November, vol 31

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

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

Dominic Peltier-Rivest

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

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

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

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

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

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

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

Hussain Syed Gowhor

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

Anne Marie Gosselin and Sylvie Berthelot

2023, month October, vol 31

“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

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

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

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

Suman Garg and Renu Aggarwal

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

Rasha Kassem and Elisabeth Carter

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

Al Sentot Sudarwanto, Dona Budi Kharisma and Diana Tantri Cahyaningsih

2023, month September, vol 31

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

Zainab Ahmadi, Mahdi Salehi and Mahmoud Rahmani

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

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

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

2023, month August, vol 31

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

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

Wahyu Fahrul Ridho

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

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

Deymah Alweqyan

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

Tomas Kristek

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

Christopher J. Demaline

2023, month July, vol 31

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

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

Elda du Toit

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

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

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

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

Christiaan Ernst (Riaan) Heyman

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

Dewi Nur Maulidiyah

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

Ibrahim Abdulhamid Danlami

2023, month June, vol 31

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

Thanee Chaiwat and Torplus Yomnak

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

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

Marcus Smith and Milind Tiwari

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

Mario Menz

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

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

Mete Feridun

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

Baba Mohammed Adam, Emmanuel Sarpong-Kumankoma and Vera Fiador

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

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

Rajyalakshmi Kandukuri

2023, month May, vol 31

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

Olha Bondarenko and Maryna Utkina

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

Bhavna Mahadew

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

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

Georgios Pavlidis

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

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

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

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

Hooman Estelami and Kevin Liu

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

Ambareen Beebeejaun

2023, month April, vol 31

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

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

Charanjit Singh

2023, month March, vol 31

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

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

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

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

2023, month February, vol 31

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

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

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

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

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

Magda Siahaan, Harry Suharman, Tettet Fitrijanti and Haryono Umar

2023, month January, vol 31

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

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

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

Kenneth See

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

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

Fabian Teichmann, Sonia Ruxandra Boticiu and Bruno S. Sergi

2023, month October, vol 30

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

Fátima Sol Murta and Paulo M. Gama

2023, month July, vol 30

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

Howard Chitimira

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

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

2023, month May, vol 30

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

Kais Baatour, Khalfaoui Hamdi and Hassan Guenichi

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

Asanga Abeyagoonasekera

2023, month April, vol 30

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

Maria Krambia Kapardis and Michael Levi

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

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

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

Aniza Zahoor, Imran Qaiser, Nazia Yasmin and Ayesha Asif

2023, month March, vol 30

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

Veltrice Tan

2023, month February, vol 30

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

Roy Majed Sinno, Graham Baldock and Kimberly Gleason

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

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

Mushfiq Swaleheen and Daniel Borgia

2023, month January, vol 30

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

Tessa Cole

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

Mohammed Al Shamsi, Deborah Smith and Kimberly Gleason

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

Maryna Murdock, Thanh Ngo and Nivine Richie