Journal of Financial Crime

1993 - 2026

Current editor(s): Dr Paul Gilmour

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2022, month December, vol 31

Fraud detection using fraud triangle theory: evidence from China pp. 101-118

Md Jahidur Rahman and Xu Jie

The corruption and sustainable development nexus in Africa: a contemporary review and analysis pp. 331-346

Kempe Ronald Hope, Sr.

2022, month November, vol 31

Identity theft fraud- major loophole for FinTech industry in India pp. 146-157

Shefali Saluja

What makes an economic sanction effective? pp. 1374-1383

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

2022, month October, vol 31

The cost of debt and political institutions: the influence of corruption pp. 44-62

Chwee-Ming Tee and Teng-Tenk Melissa Teoh

How can sustainability be effectively regulated? pp. 1156-1165

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

2022, month September, vol 31

Psychology and white collar crime - compliance recommendations based on the social and psychological reality dictating perception pp. 408-415

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

How compatible is the principle of neutrality with the implementation of economic sanctions? An examination into Switzerland’s use of sanctions pp. 898-907

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

2022, month August, vol 31

Compliance cultures and the role of financial incentives pp. 226-232

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

2022, month July, vol 31

Metaverse: welcome to the new fraud marketplace pp. 188-200

Nadia Smaili and Audrey de Rancourt-Raymond

Compliance risks for crowdfunding. A neglected aspect of money laundering, terrorist financing and fraud pp. 575-582

Fabian Teichmann, Sonia Ruxandra Boticiu and Bruno S. Sergi

2022, month December, vol 30

A novel understanding of fraudsters pp. 1117-1129

Paul Manning

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

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

Jacobus Gerhardus J. Nortje

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

Kiky Srirejeki and Pretisila Kartika Putri

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

Alexandra Hartwig

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

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

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

2022, month November, vol 30

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

Branislav Hock and Mark Button

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

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

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

Katelyn A. Golladay and Jamie A. Snyder

2022, month October, vol 30

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

Jacqui-Lyn McIntyre, Duane Aslett and Nico Buitendag

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

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

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

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

Ojeifoh Okosun and Uchenna Ilo

2022, month September, vol 30

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

Christian Leuprecht, Caitlyn Jenkins and Rhianna Hamilton

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

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

Tracey West and Nicholas Drew

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

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

Julien Le Maux and Nadia Smaili

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

Hendi Yogi Prabowo

2022, month August, vol 30

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

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

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

2022, month July, vol 30

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

Megan Jean Parker and Mary Dodge

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

Lukiko Vedastus Lukiko

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

Fabian Teichmann, Sonia Ruxandra Boticiu and Bruno S. Sergi

2022, month June, vol 30

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

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

Camélia Radu and Aline Segalin Zanella

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

Widya Ais Sahla and Ardianto Ardianto

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

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

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

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

2022, month May, vol 30

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

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

Alberto Clavería Navarrete and Amalia Carrasco Gallego

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

Thomas E. Dearden and Maria Scaptura

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

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

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

Fabian Teichmann and Sonia Ruxandra Boticiu

2022, month April, vol 30

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

Emily M. Homer and George E. Higgins

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

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

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

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

Agaptus Nwozor and Oladiran Afolabi

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

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

Imen Khelil and Hichem Khlif

2022, month March, vol 30

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

Paul Michael Gilmour

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

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

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

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

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

Eiman Khaled Alqattan

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

2022, month February, vol 30

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

Magda Siahaan, Harry Suharman, Tettet Fitrijanti and Haryono Umar

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

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

Dada Folorunso and Mark Eshwar Lokanan

2022, month January, vol 30

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

Dian Anita Nuswantara

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

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

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

2022, month June, vol 29

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

Ogochukwu Monye and Louis De Koker

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

Kimberly Gleason, Yezen H. Kannan and Christian Rauch

2022, month February, vol 29

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

Asanga Abeyagoonasekera