Journal of Financial Crime

1993 - 2026

Current editor(s): Dr Paul Gilmour

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2021, month December, vol 30

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

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)

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

2021, month November, vol 30

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

Christoph Wronka

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

2021, month June, vol 30

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

Vicente Monteverde

2021, month May, vol 30

Drug mule for love pp. 795-812

Monica T. Whitty

2021, month December, vol 29

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

Anam Yasir, Alia Ahmed and Leena Anum

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

Nadja Capus and Kei Hannah Brodersen

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

2021, month November, vol 29

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

Rohan Clarke

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

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

2021, month October, vol 29

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

Corporate liability for modern slavery pp. 576-588

Kadriye Bakirci and Graham Ritchie

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

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

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

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

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

Oludayo Tade

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

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

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

2021, month September, vol 29

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

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

Daniel Dupuis, Kimberly Gleason and Zhijie Wang

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

Vicente Monteverde

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

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

Christoph Wronka

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

Cecília Olexová, Milan Husťák and František Sudzina

2021, month August, vol 29

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

Rohan Duane Clarke

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

Fraud and pandemics pp. 413-432

Michael Levi and Russell G. Smith

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

Christoph Wronka

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

Polydoros Demetriades and Samuel Owusu-Agyei

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

Anissa Dakhli

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

Tiago Cardão-Pito

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

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

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

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

Shefali Saluja, Arun Aggarwal and Amit Mittal

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

2021, month July, vol 29

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

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

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

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

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

Yanik Harnois and Stéphane Gagnon

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

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

Uchechukwu Nwoke and Ibenaku Harford Onoh

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

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

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

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

Noura Taha Aloumi

2021, month June, vol 29

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

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

Imen Khelil, Hichem Khlif and Ines Amara

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

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

Howard Chitimira

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

Maria Krambia Kapardis and George Spanoudis

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

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

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

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

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

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

2021, month May, vol 29

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

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

Azzouz Zouaoui, Mounira Ben Arab and Ahmad Mohammed Alamri

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

Kalle Johannes Rose

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

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

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

2021, month April, vol 29

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

Mounira Hamed-Sidhom, Yosra Hkiri and Ahmed Boussaidi

Professional competence and business ethics pp. 215-232

Maryna Murdock, Nivine Richie, William Sackley and Heath White

2021, month March, vol 29

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

2021, month February, vol 29

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

Habeeb Abdulrauf Salihu

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

Ejike Ekwueme

2021, month September, vol 28

Insider trading in the European Union and in Brazil: a comparison of the essential elements of its definition pp. 1232-1243

Anna Blachnio-Parzych and Alexander de Castro

2021, month August, vol 28

Does the system reward investors for fraud risk? A clinical analysis pp. 1106-1123

Majed R. Muhtaseb

2021, month July, vol 28

State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana pp. 858-869

Abraham Gyamfi Ababio and Arthur Gnonsio Mangueye

Effect of Ponzi schemes on a country: the case of Ghana pp. 926-939

Umar Mohammed

The relationship between financial reporting standards and accounting irregularities: evidence from US banks pp. 1161-1178

Ali İhsan Akgün, Yener Altunbas and Yurtsev Uymaz

2021, month June, vol 28

Conscious capitalism and the organizational propensity to fight corruption pp. 686-701

Michel Dion

Deconstructing the origins of Cressey’s Fraud Triangle pp. 722-731

Peter Tickner and Mark Button

Fraud prevention disclosure on Malaysian public universities’ websites pp. 841-857

Nero Madi, Corina Joseph, Mariam Rahmat, Jennifer Tunga Janang and Normah Haji Omar

Mainstreaming whistleblowing as a regulatory mechanism against fraud in Nigeria’s capital market pp. 1008-1021

Edith O. Nwosu, Uchechukwu Nwoke, Collins Chikodi Ajibo, Fochi Nwodo and Ikenna Okoli

Illicit enrichment: is reconciliation a prevention of or an invitation to corruption? (The Egyptian example) pp. 1022-1031

Samah Al Agha

Audit committees in financial institutions in Saudi Arabia: a dichotomy of perceptions of functional independence and the reporting of financial crime pp. 1065-1077

Reem Ali Almakhfor and Simon D. Norton

The effect of the imposition of a public reprimand on the stock price of companies in Malaysia pp. 1232-1243

Emie Famieza Zainudin, Hafiza Aishah Hashim and Shahnaz Ismail

2021, month May, vol 28

Assessing four decades of global research studies on stock market manipulations: a sceintometric analysis pp. 940-962

Tooba Akram, Suresh A.L. RamaKrishnan and Muhammad Naveed

The dichotomisation fallacy of public and private corruption and the quantification dilemma pp. 1179-1192

Ejike Ekwueme

2021, month April, vol 28

A hedge fund collapse and diversification 101: lessons to stakeholders pp. 774-783

Majed R. Muhtaseb

Fraudulent financial reporting motivations in emerging markets pp. 892-905

Farqad Sallal, Mohammad Ali Bagherpour Velashani and Mohammad Javad Saei

2021, month March, vol 28

Legal and institutional frameworks for capital market regulation in Nigeria: recasting the agendas beyond compliance-based regulation pp. 448-463

Edith O. Nwosu, Collins C. Ajibo, Uchechukwu Nwoke and Ikenna Okoli

Allegation of diversion of recovered proceeds of crime: defect in the EFCC Act 2004 and the need for amendment pp. 659-671

Sirajo Yakubu

2021, month February, vol 28

Ude Jones Udeogu v FRN & Ors no SC. 622C/2019: its implication on fighting financial crime and the way forward pp. 18-25

Sirajo Yakubu

Strategic management of credit card fraud: stakeholder mapping of a card issuer pp. 156-169

Enrico Gianotti and Eduardo Damião da Silva

Criminal minds: profiling architects of financial crimes pp. 324-344

Shazeeda Ali

Muddying the waters: when does short selling become market manipulation? pp. 981-994

Gregory Durston

What Islamic contributions have been made to climate change action and how useful are they in promoting environmental justice? pp. 1032-1043

Elle Turnbull

The ILVA disaster: a study of environmental liability in Italy pp. 1044-1052

Gabriella Marcatajo

The challenges of countering fraud in Malta’s remote gaming industry pp. 1053-1064

Antonio Zerafa, James Banks and Jaime Waters

Italy’s Guardia di Finanza: policing financial crime and domestic security in a changing world pp. 1078-1092

Brian Nussbaum and Jeffery Ernest Doherty

The geographies of corruption in Nigeria: understanding the patterns and correlates pp. 1124-1140

Richard Adeleke, Opeyemi Alabede, Tolulope Osayomi and Ayodeji Iyanda

CEO compensation, CEO attributes and tax aggressiveness: evidence from French firms listed on the CAC 40 pp. 1141-1160

Sawssan Jbir, Souhir Neifar and Yosra Makni Fourati

Consumer financial fraud in the United Arab Emirates pp. 1193-1209

Juan Dempere and Sabir Malik

Domestic financial liberalization and economic growth nexus: the role of corruption pp. 1210-1231

Abdulhadi Aliyara Haruna and Abu Sufian Abu Bakar

UNCAC aided information sharing (cooperation): an Indian experience pp. 1244-1258

Ajay Kumar

2021, month January, vol 28

Anti-corruption disclosure as a necessary evil: impact on profitability and stability of extractive firms in Africa pp. 531-547

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

Tax avoidance and audit report lag in South Africa: the moderating effect of auditor type pp. 732-740

Hela Gontara and Hichem Khlif

Tax evasion, corruption and COVID-19 health risk exposure: a cross country analysis pp. 995-1007

Ahmed Emadeldin Yamen