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 28, issue 4, 2021

Show me the money – managing politically exposed persons (PEPs) risk in UK financial services pp. 968-980

Mario Menz

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

Gregory Durston

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

Ahmed Emadeldin Yamen

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

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

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

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

Brian Nussbaum and Jeffery Ernest Doherty

Conceptualising the interaction among organisational factors towards internal control quality pp. 1093-1105

Waled Younes E. Alazzabi, Hasri Mustafa and Mohamed Issa

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

Majed R. Muhtaseb

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

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

Ali İhsan Akgün, Yener Altunbas and Yurtsev Uymaz

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

Ejike Ekwueme

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

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

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

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

Ajay Kumar

Piercing the corporate veil for environmental torts in Mauritius: a comparative study pp. 1259-1274

Ambareen Beebeejaun

A jurisprudential analysis of the concurrent criminal jurisdiction over cross-border telecom fraud crime pp. 1296-1316

Lianlian Liu

At what level of corruption does economic growth decrease? pp. 1317-1324

Mohamed Ali Trabelsi and Hédi Trabelsi

Volume 28, issue 3, 2020

The scope and limitations of external audit in detecting frauds in company’s operations pp. 632-646

Dragomir Dimitrijevic, Biljana Jovkovic and Suncica Milutinovic

The demographic profile of victims of investment fraud: an update pp. 647-658

Mark Eshwar Lokanan and Susan Liu

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

Sirajo Yakubu

Fraud in the documents and the underlying contract in letters of credit under Jordanian and English law: a new prerequisite? pp. 672-685

Kamal Jamal Alawamleh and Shadi Helo Abu Helo

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

Michel Dion

Blockchain and corporate fraud pp. 702-721

Hugo Benedetti, Ehsan Nikbakht, Sayan Sarkar and Andrew Craig Spieler

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

Peter Tickner and Mark Button

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

Hela Gontara and Hichem Khlif

Corporate fraud and relationships: a systematic literature review in the light of research onion pp. 741-764

Caroline de Oliveira Orth and Antônio Carlos Gastaud Maçada

Financial action task force and the fight against money laundering and the financing of terrorism pp. 765-773

Georgios Pavlidis

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

Majed R. Muhtaseb

The conception of organisational fraud: the need for rejuvenation of fraud theory pp. 784-796

Ach Maulidi and Jake Ansell

Corporate governance performance and financial statement fraud: evidence from Malaysia pp. 797-809

Noorul Azwin Md Nasir and Hafiza Aishah Hashim

Is the fraud diamond perspective valid in Kenya? pp. 810-840

Kizito Ojilong’ Omukaga

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

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

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

Customers’ awareness and knowledge level of fraudulent acts in electronic banking in Ghana: evidence from a universal bank pp. 870-882

John Amoh, Dadson Awunyo-Vitor and Kenneth Ofori-Boateng

Development of the university fraud prevention disclosure index pp. 883-891

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

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

Farqad Sallal, Mohammad Ali Bagherpour Velashani and Mohammad Javad Saei

Interest rate liberalization and economic growth nexus: does corruption matter? pp. 906-925

Abdulhadi Aliyara Haruna and Abu Sufian Abu Bakar

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

Umar Mohammed

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

Volume 28, issue 2, 2020

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

Shazeeda Ali

Financial fraud investigative interviewing – corporate investigators’ beliefs and practices: a qualitative inquiry pp. 345-358

Michael King

Cybersecurity and global regulatory challenges pp. 359-374

Fabio Ramazzini Bechara and Samara Bueno Schuch

Unemployment and fraud during the Great Depression in New Zealand pp. 375-385

Radiah Othman and Rashid Ameer

Importance of meaningful co-operation in preventing and interdicting economically motivated crime and misconduct pp. 386-393

Asanga Abeyagoonasekera

Whistleblowing Incentives pp. 394-405

Fabian Maximilian Teichmann and Marie-Christin Falker

OECD’s global principles and EU’s tax crime measures pp. 406-419

Umut Turksen and Adam Abukari

Mapping the individual and structural theories of financial crimes pp. 420-432

Mark Eshwar Lokanan and Indy Aujla

Corruption at Rolls-Royce: can it happen again? pp. 433-447

Dominic Peltier-Rivest

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

Mapping geographic patterns in federal corporate agreements pp. 464-479

Emily M. Homer and George E. Higgins

Food fraud: an international snapshot and lessons for Australia pp. 480-492

Jade Lindley

Tackling practical issues in fraud control: a practice-based study pp. 493-512

Ach Maulidi and Jake Ansell

A critical analysis of corruption and anti-corruption policies in Italy pp. 513-530

Paola Maggio

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

Mauritius as an offshore financial centre and laws relating to tax avoidance and evasion pp. 548-565

Ambareen Beebeejaun

Research and improvement of fraud identification model of Chinese A-share listed companies based on M-score pp. 566-579

Wanting Lu and Xiaokang Zhao

Great corruption – theory of corrupt phenomena pp. 580-592

Vicente Monteverde

Money in politics: a recipe for corruption in Malaysia pp. 593-606

Khairul Saidah Abas Azmi and Rozaimah Zainudin

Formjacking attack: Are we safe? pp. 607-612

Vijaya Geeta Dharmavaram

Public accounting profession and fraud detection responsibility pp. 613-627

Ni Wayan Rustiarini, Anik Yuesti and Agus Wahyudi Salasa Gama

Volume 28, issue 1, 2021

The potential negative impact of the misuse of Transparency International’s corruption index by the financial services industry pp. 3-17

Graham Baldock

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

Political institutions and the control of corruption: a cross-country evidence pp. 26-48

Siew Pyng Christine Chong, Chwee Ming Tee and Seow Voon Cheng

Get-Rich Quick scheme: Malaysian current legal development pp. 49-59

Aspalella A. Rahman, Ruzita Azmi and Rosylin Mohd Yusof

Money laundering with cryptocurrency: open doors and the regulatory dialectic pp. 60-74

Daniel Dupuis and Kimberly Gleason

Everyone’s in, on the game: financial crime and the organization of sporting events.Looking for a“virtuous” model pp. 75-84

Sara Rigazio

Understanding and application of crime of sabotaging production and operation in internet era pp. 85-97

Huawei Wang

Red teaming financial crime risks in the banking sector pp. 98-111

Benjamin Fraser Scott

Corporate crime: a logical misconception, but with one analytical point pp. 112-119

Tage Alalehto

Perpetrators of corporate crimes in commercial organizations in Italy and Russia pp. 120-130

Georgy Rusanov

The need for anti-corruption policies in developing countries pp. 131-141

Richard G. Brody, Gaurav Gupta, Angela N. Ekofo and Kehinde Mayokun Ogunade

Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory pp. 142-155

Christine Avortri and Richard Agbanyo

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

Enrico Gianotti and Eduardo Damião da Silva

Does corruption affect Islamic banking? Empirical evidence from the OIC countries pp. 170-186

Zuhairan Yunan

Why are people trapped in Ponzi and pyramid schemes? pp. 187-203

Taofik Hidajat, Ina Primiana, Sulaeman Rahman and Erie Febrian

Is there any relation between Hofstede’s cultural dimensions and corruption in developing countries? pp. 204-213

Danur Condro Guritno, Mahrus Lutfi Adi Kurniawan, Irfan Mangkunegara and Bhimo Rizky Samudro

Tax evasion through fraudulent financial reporting amongst SMEs in Malaysia pp. 214-227

Zainal Abidin Ngah, Norashikin Ismail and Nadiah Abd Hamid

Psychological factors: self- and circumstances-caused fraud triggers pp. 228-243

Dian Anita Nuswantara and Ach Maulidi

The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement pp. 244-267

Suhaily Hasnan, Mardhiahtul Huda Mohd Razali and Alfiatul Rohmah Mohamed Hussain

The nexus between records management and perceived corruption in sub-Saharan Africa pp. 268-283

Kofi Koranteng Adu

Suitability of forensic accounting in uncovering bank frauds in India: an opinion survey pp. 284-299

Mayank Gangwani

Tax evasion, political/public corruption and increased taxation: evidence from Zimbabwe pp. 300-319

Ophias Kurauone, Yusheng Kong, Stephen Mago, Huaping Sun, Takuriramunashe Famba and Simbarashe Muzamhindo