Journal of Financial Crime

1993 - 2024

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

From Emerald Group Publishing Limited
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Volume 29, issue 4, 2020

Strengthening financial integrity in Nigeria: the national identification harmonization project pp. 1137-1154

Ogochukwu Monye and Louis De Koker

The cross-impact of corruption and consumer culture pp. 1155-1171

Vladislav Burmakin, Marianna Dudareva, Andrey Egorov, Valentina Latysheva and Svetlana Salimova

Determinants of investment decision in a Ponzi scheme: Investors’ perspective on the Modaraba scam pp. 1172-1190

Irfan Ullah, Wiqar Ahmad and Arshad Ali

Fraud in startups: what stakeholders need to know pp. 1191-1221

Kimberly Gleason, Yezen H. Kannan and Christian Rauch

Senior financial exploitation through wills, trusts, and guardianship: basics, red flags and prevention measures pp. 1222-1240

Martina Kirsten Schmidt, Nicole Forbes Stowell, Carl Pacini and Gary Patterson

Nature of frauds in Nigeria’s banking ecosystem, 2015-2019 pp. 1241-1248

Oludayo Tade

Negotiating without the victim state: the exclusiveness of anticorruption settlements pp. 1249-1268

Nadja Capus and Kei Hannah Brodersen

Digital currencies and economic sanctions: the increasing risk of sanction evasion pp. 1269-1282

Christoph Wronka

Research on fraud: an overview from small medium enterprises (SMEs) pp. 1283-1296

Siti Faizah Zainal, Hafiza Aishah Hashim, Akmalia M. Ariff and Zalailah Salleh

Analyzing procurement fraud in the US Navy pp. 1297-1317

Juanita M. Rendon and Rene G. Rendon

Understanding the fraud theories and advancing with integrity model pp. 1318-1328

Shefali Saluja, Arun Aggarwal and Amit Mittal

Carousel fraud in terms of price manipulation pp. 1329-1340

Cecília Olexová, Milan Husťák and František Sudzina

Limited liability companies in Jordan: another story for piercing the corporate veil pp. 1341-1355

Kamal Jamal Alawamleh, Abeer Hassan Al-Qaisi and Fathi Tawfiq Alfaouri

Perceptions on the impact of anti-bribery measures, strategies and programs on the persistence of bribery practices in Nigeria pp. 1356-1369

Abubakar Abubakar Saddiq and Abu Sufian Abu Bakar

Rethinking anti-corruption efforts in international development pp. 1370-1381

Stijn Kuipers

Effect of quality of governance on the relationship between illicit financial flows and economic growth pp. 1382-1395

Hazlina Mohd Padil, Eley Suzana Kasim, Fazlida Mohd Razali, Ruhaya Atan and Haziq Aminullah

Paying a premium for an accounting crime pp. 1396-1405

Lita – Dharmayuni and Lita – Dharmayuni

Challenges of combating fraudulent practices: evidence from Nigerian public sector pp. 1406-1419

Shehu Umar Sa'id and Khairul Saidah Abas Azmi

The incidence of accounting fraud is increasing: is it a matter of the gender of chief financial officers? pp. 1420-1442

Endah Tri Wahyuningtyas and Aisyaturrahmi Aisyaturrahmi

Comparative study of personal data protection regulations in Indonesia, Hong Kong and Malaysia pp. 1443-1457

Al Sentot Sudarwanto and Dona Budi Budi Kharisma

How could external auditors assess the rationalization of fraud? pp. 1458-1467

Rasha Kassem

Volume 29, issue 3, 2021

The counter-terrorist finance legal framework: the impact of regulatory compliance on relationships between charities and financial institutions pp. 792-804

Angela Maria Theresa Fowler

When collusion meets the fraud triangle: a case study approach pp. 805-815

Núria Villaescusa and Oriol Amat

The dark side of blockholder control: evidence from financial statement fraud cases pp. 816-835

Nadia Smaili, Paulina Arroyo and Faridath Antoinette Issa

The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable pp. 836-852

Anissa Dakhli

Practice of the member states of the European Union in the field of anti-corruption regulation pp. 853-863

Dmytro S. Melnyk, Oleg A. Parfylo, Oleksii V. Butenko, Olena V. Tykhonova and Volodymyr O. Zarosylo

Corruption and international development: a review of project management challenges pp. 864-877

Yanik Harnois and Stéphane Gagnon

An embezzler test for norms, standards and regulations pp. 878-889

Tiago Cardao-Pito

The content and determinants of CSR anti-corruption disclosure: the case of public-listed companies in Indonesia pp. 890-907

Faisal Faisal, Corina Joseph, Andriani Saputri and Andri Prastiwi

The fraud triangle – an alternative approach pp. 908-924

Paschalis Kagias, Anastasia Cheliatsidou, Alexandros Garefalakis, Jamel Azibi and Nikolaos Sariannidis

Detecting financial statement fraud through new fraud diamond model: the case of Indonesia pp. 925-941

Arief Hidayatullah Khamainy, Mahrus Ali and M. Arif Setiawan

Stolen at the pump: an empirical analysis of risk factors on gas pump skimmer fraud attacks pp. 942-950

Scott H. Belshaw and Brooke Nodeland

Rule of law and preventing fraud in Nigeria’s capital market pp. 951-961

Uchechukwu Nwoke and Ibenaku Harford Onoh

Impact of corruption on bank soundness: the moderating impact of Shari’ah supervision pp. 962-983

Mushtaq Hussain Khan, Ahmad Fraz, Arshad Hassan and Syed Zohaib Hassan Kazmi

Analytical hierarchy processes and Pareto analysis for mitigating cybercrime in the financial sector pp. 984-1008

Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fekadu Zerihun

Corporate governance and fraudulent financial reporting pp. 1009-1026

Vahab Rostami and Leyla Rezaei

Triggering changes in corporate governance: before and after external whistleblowing pp. 1027-1041

Nadia Smaili and Paulina Arroyo

Non-linear ADRL estimation of corruption and FDI inflow to Ghana pp. 1042-1063

Randolph Nsor-Ambala and Cephas Paa Kwasi Coffie

Corporate financial crimes in Pakistan – a review and analysis pp. 1064-1077

Anam Yasir, Alia Ahmed and Leena Anum

Preliminary insights on green criminology in Malaysia pp. 1078-1090

Redvin Bilu, Faizah Darus, Haslinda Yusoff and Intan Salwani Mohamed

Organized crime, corruption and the challenges of economic growth in the economic community of West African states pp. 1091-1101

Mallam Isgogo Mohammed, Abbsinejad Hossein and Chukwudi C. Nwokolo

Corporate criminal liability for Bribery in Kuwait: issues in disclosing commissions pp. 1102-1113

Noura Taha Aloumi

Do corrupting activities hamper economic growth? Fresh empirical evidence from an emerging economy pp. 1114-1130

John Amoh, Kwasi Awuah-Werekoh and Kenneth Ofori-Boateng

Volume 29, issue 2, 2021

Fraud and pandemics pp. 413-432

Michael Levi and Russell G. Smith

COVID-19 and cyber fraud: emerging threats during the pandemic pp. 433-446

Katelyn Wan Fei Ma and Tammy McKinnon

Cognitive heuristics and risk evaluation in crisis fraud pp. 447-459

Joshua Chang and Mark David Chong

Meeting you was a fake: investigating the increase in romance fraud during COVID-19 pp. 460-475

David Buil-Gil and Yongyu Zeng

Impact of COVID-19 on financial institutions: navigating the global emerging patterns of financial crime pp. 476-490

Christoph Wronka

The Covid-19 impact on financial crime and regulatory compliance in Malaysia pp. 491-505

Ainul Huda Jamil, Zuraidah Mohd Sanusi, Najihah Marha Yaacob, Yusarina Mat Isa and Tarjo Tarjo

Lessons learned during Covid-19 concerning cheating in e-examinations by university students pp. 506-518

Maria Krambia Kapardis and George Spanoudis

Fraudulent loans and the United States paycheck protection program pp. 519-532

Cristina Bailey, Richard Brody and Matias Sokolowski

Fraud schemes during COVID-19: a comparison from FATF countries pp. 533-540

Firas Murrar

Days of post-pandemic future: re-imagining corruption practices in a world that won’t stop changing pp. 541-563

Hendi Yogi Prabowo

Navigating the US “Green Rush”: anti-money laundering and de-risking implications for banking cannabis-related businesses in Jamaica pp. 564-575

Rohan Clarke

Corporate liability for modern slavery pp. 576-588

Kadriye Bakirci and Graham Ritchie

Tax evasion and money laundering: a complete framework pp. 589-602

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

Detecting the probability of financial fraud due to earnings manipulation in companies listed in Athens Stock Exchange Market pp. 603-619

Andreas Maniatis

Corporate governance challenges and opportunities in mitigating corporate fraud in Malaysia pp. 620-638

Emelia A. Girau, Imbarine Bujang, Agnes Paulus Jidwin and Jamaliah Said

Perceptions of white-collar crime registries pp. 639-652

Jill O. Jasperson, Thomas E. Dearden and Ronald Mellado Miller

The cost of corruption and undue private benefit: two hidden faces of the same mirror pp. 653-664

Vicente Monteverde

The asymmetric influence of corruption on financial development: fresh evidence from BRICS economies pp. 665-679

Naif Alsagr and Stefan van Hemmen

Corruption as distinct crime: the need to reconceptualise internal control on controlling bureaucratic occupational fraud pp. 680-700

Ach Maulidi and Jake Ansell

Discovering the global landscape of fraud detection studies: a bibliometric review pp. 701-720

Ala'a Zuhair Mansour, Aidi Ahmi, Oluwatoyin Muse Johnson Popoola and Asma Znaimat

An inch of progress: new ethics opinion gets real about assistance to fraud and crime pp. 721-728

Jacob Wade Petterchak

Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal pp. 729-763

Polydoros Demetriades and Samuel Owusu-Agyei

Fighting economic crime during the pandemic: a Sri Lankan perspective pp. 764-769

Asanga Abeyagoonasekera

Is it suitable for your local governments? A contingency theory-based analysis on the use of internal control in thwarting white-collar crime pp. 770-786

Nanang Shonhadji and Ach Maulidi

Volume 29, issue 1, 2020

The role of mergers and acquisitions in mitigating the effects of corporate fraud in the pharmaceutical sector pp. 4-19

Mark Eshwar Lokanan and Shenon Augustine Fernandes

Strengthening financial integrity and combating economic crimes in the post-pandemic Caribbean: what lies ahead! pp. 20-33

Rohan Duane Clarke

The supply-side of corruption: a review of scenario, causes and prevention measure pp. 34-44

Nurfarizan Mazhani Mahmud, Intan Salwani Mohamed and Roshayani Arshad

Can machine learning, as a RegTech compliance tool, lighten the regulatory burden for charitable organisations in the United Kingdom? pp. 45-61

Charanjit Singh, Lei Zhao, Wangwei Lin and Zhen Ye

The dark side of tax havens in money laundering, capital flight and corruption in developing countries: some evidence from Nigeria pp. 62-100

Olatunde Julius Otusanya and Gbadegesin Babatunde Adeyeye

Corruption: an impediment to good governance pp. 101-110

Habeeb Abdulrauf Salihu

Determinants of corruption in developing countries: case of Tunisia pp. 111-127

Azzouz Zouaoui, Mounira Ben Arab and Ahmad Mohammed Alamri

Decelerating corruption and money laundering: distilling the positive impact of UKBA 2010 from a holistic perspective pp. 128-140

Ejike Ekwueme

Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation pp. 141-158

Hafiez Sofyani, Haslida Abu Hasan and Zakiah Saleh

Political connections, political corruption and auditing: a literature review pp. 159-170

Imen Khelil, Hichem Khlif and Ines Amara

Money laundering in a CBDC world: a game of cats and mice pp. 171-184

Daniel Dupuis, Kimberly Gleason and Zhijie Wang

Does IPSAS adoption reduce corruption’s level? New evidence from ODA beneficiary countries pp. 185-201

Mounira Hamed-Sidhom, Yosra Hkiri and Ahmed Boussaidi

An insider's look at the rise of Nigerian 419 scams pp. 202-214

Richard G. Brody, Sara Kern and Kehinde Ogunade

Professional competence and business ethics pp. 215-232

Maryna Murdock, Nivine Richie, William Sackley and Heath White

EU money laundering regulation limit the use of tax havens pp. 233-245

Kalle Johannes Rose

Ethnicisation of corruption in Nigeria pp. 246-257

Dare Ezekiel Arowolo

Does e-government control corruption? Evidence from South Asian countries pp. 258-271

Muhammad Ali, Syed Raza, Chin-Hong Puah and Tazeen Arsalan

The effect of personality traits and tax morale on tax evasion intention pp. 272-292

Godfred Matthew Yaw Owusu, Mary-Ann Bart-Plange, Theodora Aba Abekah Koomson and Miriam Arthur

Corruption and banking soundness: does natural resource dependency matter? pp. 293-308

Hamid Kordbacheh and Seyedeh Zahra Sadati

Public sector fraud: the Malaysian perspective pp. 309-324

Afzal Izzaz Zahari, Jamaliah Said and Nurisyal Muhamad

Comparative analysis of the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms pp. 325-341

Mahmoud Lari Dashtbayaz, Mahdi Salehi and Mahdi Hedayatzadeh

Is the Macau scam a fraud? pp. 342-354

Nurbazla Ismail, Zulfakar Ramlee and Afridah Abas

Financial literacy and awareness of investment scams among university students pp. 355-367

Hazlina Mohd Padil, Eley Suzana Kasim, Salwa Muda, Norhidayah Ismail and Norlaila Md Zin

Audit committee and financial reporting quality: the moderating effect of audit quality pp. 368-388

Sana Mardessi

Theoretical aspects of insider trading regulation in Zimbabwe pp. 389-405

Howard Chitimira