Journal of Financial Crime

1993 - 2026

Current editor(s): Dr Paul Gilmour

From Emerald Group Publishing Limited
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2020, month August, vol 30

Convergence and determinants of anti-corruption disclosure among extractive firms in Africa pp. 908-926

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

2020, month June, vol 30

The effectiveness of payroll system in the public sector to prevent fraud pp. 404-419

Zulkarnain Yusuf, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin

Tax evasion and public governance before and after the European “big bang”: a red flag for policymakers pp. 420-436

Ahmed Emadeldin Yamen, Hounaida Mersni and Abdulhadi Ramadan

Disclosure of fraud control information in annual reports as a means of discharging public accountability pp. 464-493

Ludek Seda and Carol Ann Tilt

Senior healt-hcare fraud under investigation pp. 1808-1837

Nicole F. Stowell, Carl Pacini, Martina K. Schmidt and Nathan Wadlinger

2020, month May, vol 30

Heterogeneous investors and deterioration of market integrity: an analysis of market manipulation cases pp. 389-403

Syed Qasim Shah, Izlin Ismail and Aidial Rizal bin Shahrin

Microeconomics of corruption based on behavioural economics pp. 716-727

Vicente Monteverde

Financial C.R.I.M.Es in small businesses: causes and consequences pp. 742-758

Radiah Othman, Fawzi Laswad and Matthew Berkahn

RegTech solutions and AML compliance: what future for financial crime? pp. 776-794

Esman Kurum

2020, month April, vol 30

Socioeconomic determinants of property crime offending in Ethiopia pp. 494-511

Nigatu Wassie, Bekele Melese and Nahom Eyasu

Religion and tax compliance among SMEs in Ghana pp. 759-775

Emmanuel Carsamer and Anthony Abbam

Does culture influence whether a society justifies tax cheating? pp. 955-965

Ahmed Bani-Mustafa, Anas Al Qudah, Sadeq Damrah and Mamoon Alameen

2020, month March, vol 30

Italy: money transfer, money laundering and intermediary liability pp. 377-388

Livio Corselli

Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning pp. 522-535

Abdulfatah Ali Belgasem-Hussain and Yousof Ibrahim Hussaien

A comparative study on disqualification of company directors in the UK and Nigeria pp. 549-568

Samet Caliskan and Pereowei Subai

The effects of Ponzi schemes and revocation of licences of some financial institutions on financial threat in Ghana pp. 583-593

Edmond Ofori

Legal basis for the fraud exception in letters of credit under English Law pp. 594-600

Zaid Aladwan

2020, month January, vol 30

Determinants of occupational fraud losses: offenders, victims and insights from fraud theory pp. 361-376

Omari Zuberi Kalovya

Rethinking political warfare in Italy: a bottom-up approach pp. 437-452

Alessandro Arcobasso

Risk management, top management support, internal audit activities and fraud mitigation pp. 569-582

Waled Younes E. Alazzabi, Hasri Mustafa and Ahmed Ibrahim Karage

2020, month July, vol 29

Ethnicisation of corruption in Nigeria pp. 246-257

Dare Ezekiel Arowolo

2020, month June, vol 29

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

Shehu Umar Sa'id and Khairul Saidah Abas Azmi

2020, month May, vol 29

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

Irfan Ullah, Wiqar Ahmad and Arshad Ali

2020, month March, vol 29

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

2020, month January, vol 29

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

Richard G. Brody, Sara Kern and Kehinde Ogunade

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

2020, month December, vol 28

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

Michael King

Blockchain and corporate fraud pp. 702-721

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

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

Waled Younes E. Alazzabi, Hasri Mustafa and Mohamed Issa

2020, month November, vol 28

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

Cybersecurity and global regulatory challenges pp. 359-374

Fabio Ramazzini Bechara and Samara Bueno Schuch

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

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

Ambareen Beebeejaun

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

Ni Wayan Rustiarini, Anik Yuesti and Agus Wahyudi Salasa Gama

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

Mark Eshwar Lokanan and Susan Liu

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

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

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

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

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

Ambareen Beebeejaun

2020, month October, vol 28

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

Huawei Wang

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

Georgy Rusanov

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

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

Radiah Othman and Rashid Ameer

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

Ach Maulidi and Jake Ansell

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

2020, month September, vol 28

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

Benjamin Fraser Scott

2020, month August, vol 28

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

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

2020, month July, vol 28

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

Graham Baldock

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

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

Sara Rigazio

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

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

Zuhairan Yunan

2020, month June, vol 28

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

Tage Alalehto

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

Umut Turksen and Adam Abukari

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

Mario Menz

2020, month May, vol 28

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

Abdulhadi Aliyara Haruna and Abu Sufian Abu Bakar

2020, month April, vol 28

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

Asanga Abeyagoonasekera

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

Mark Eshwar Lokanan and Indy Aujla

2020, month March, vol 28

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

Dominic Peltier-Rivest

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

Paola Maggio

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

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

Dragomir Dimitrijevic, Biljana Jovkovic and Suncica Milutinovic

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

2020, month February, vol 28

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

Kizito Ojilong’ Omukaga

2020, month January, vol 28

Whistleblowing Incentives pp. 394-405

Fabian Maximilian Teichmann and Marie-Christin Falker

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

Georgios Pavlidis

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

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

2020, month August, vol 27

Corporate governance: on the crossroads of meta-regulation and social responsibility pp. 801-820

Tareq Na'el Al-Tawil and Hassan Younies

Modelling external debt – growth nexus: how relevant is governance? pp. 1323-1340

Waliu Olawale Shittu, Nor Asmat Ismail, Abdul Rais Abdul Latiff and Hammed Musibau

2020, month July, vol 27

Bribery, extortion and “morally ambiguous” leadership in organizations pp. 1027-1046

Michel Dion

The relationship between the companies’ political connections and audit fees pp. 1123-1141

Mahdi Salehi

An innovative approach in combating economic crime using forensic accounting techniques pp. 1253-1271

Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fikadu Zerihun

Estimations of business exposure to corruption in Malaysia pp. 1273-1287

Selamah Abdullah Yusof and Mohd Nahar Mohd Arshad

2020, month June, vol 27

Tax evasion, firm’s value and governance: evidence from Tunisian Stock Exchange pp. 781-799

Olfa Nafti, Ines Kateb and Oumaima Masghouni

Transnational regulatory networks: a study in compliance and legitimacy in counter-terrorist financing pp. 855-870

Doron Goldbarsht and Hannah Harris

Role of money mules in money laundering and financial crimes a discussion through case studies pp. 911-931

Muhammad Subtain Raza, Qi Zhan and Sana Rubab

Analysis of cyber-crime effects on the banking sector using the balanced score card: a survey of literature pp. 945-958

Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fekadu Zerihun

The implementation of the fraud exception rule: a comparative study pp. 977-993

Zaid Aladwan

Spiritual, psychological and social dimensions of taxpayers compliance pp. 995-1007

Gede Adi Yuniarta and I. Gusti Ayu Purnamawati

Anticorruption policies in Brazil: constitutional challenges on implementing asset civil forfeiture pp. 1013-1025

Fabio Ramazzini Bechara and Gabriel Monti Manzano

Controlling insider dealing through criminal enforcement in China pp. 1061-1073

Zhen Ye, Wangwei Lin, Neshat Safari and Charanjit Singh

Effect of cybercrime laws on protecting citizens and businesses in the United Arab Emirates (UAE) pp. 1089-1105

Hassan Younies and Tareq Na'el Al-Tawil

The risk of financial fraud: a management perspective pp. 1143-1159

Hafiza Aishah Hashim, Zalailah Salleh, Izzati Shuhaimi and Nurul Ain Najwa Ismail

Does anti-corruption disclosure affect banking performance? pp. 1161-1172

Haitham Nobanee, Osama F. Atayah and Charilaos Mertzanis

A longitudinal assessment on the development of financial fraud offending pp. 1173-1189

Dzhansarayeva Rima, Alimkulov Yerbol, Baissalov Ali, Bissengali Liliya and Kevin Beaver

Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls pp. 1191-1211

Theodora Aba Abekah Koomson, Godfred Matthew Yaw Owusu, Rita Amoah Bekoe and Maureen Oquaye

Retaliatory effect on whistle blowing intentions: a study of Indian employees pp. 1221-1237

Sunaina Kanojia, Shikha Sachdeva and Jai Prakash Sharma

Measurement of damage from corruption in Brazil pp. 1239-1239

Jonatas Dutra Sallaberry, Liz Spinello Quaesner, Mayla Cristina Costa and Leonardo Flach

Do capital structure and cash holding expropriate minority shareholders? A case of non-financial concentrated firms in Pakistan pp. 1289-1305

Wajid Alim, Muhammad Kaleem, Sammar Abbas and Dilawar Khan

2020, month May, vol 27

Corruption and anti-corruption in China: a case study of high-ranking officials pp. 715-734

Jiahong He

An exploratory empirical study of whistleblowing and whistleblowers pp. 755-770

Maria Krambia-Kapardis

Active cyber defence strategies and techniques for banks and financial institutions pp. 771-780

Yorrick Creado and Vidyavati Ramteke

De-escalation strategies for kleptocracy in Nigeria’s oil sector pp. 821-834

Vasudev Das

The relationship between audit components and audit market adaptability pp. 835-853

Mahdi Salehi, Mahdi Saravani and Safoura Rouhi

Identity theft: a small step towards big financial crimes pp. 897-910

Chander Mohan Gupta and Devesh Kumar

Rural banks fraud: a story from Indonesia pp. 933-943

Taofik Hidajat

Plastic card circumvention an infirmity of authenticity and authorization pp. 959-975

Vipin Khattri, Sandeep Kumar Nayak and Deepak Kumar Singh

SEC enforcement targets: a Christian virtue ethics perspective pp. 1047-1059

Christopher J. Demaline

Corporate crime: a logical misconception, but with one analytical point pp. 1213-1220

Tage Alalehto

Behavioral red flags of fraud: a gender-basedex postanalysis pp. 1307-1322

Namrata Sandhu

2020, month April, vol 27

Creative accounting a tool for financial crime: a review of the techniques and its effects pp. 397-411

Chander Mohan Gupta and Devesh Kumar

What makes a successful corporate investigator pp. 701-714

Michael King

Corruption in business pp. 735-754

Afroza Begum

Exploiting trust for financial gain: an overview of business email compromise (BEC) fraud pp. 871-884

Cassandra Cross and Rosalie Gillett

The efficacy of multilateral anti-bribery convention with national government enforcement pp. 885-895

Mushfiq Swaleheen and Marcus Tim Allen

2020, month March, vol 27

The effectiveness of the international anti-corruption legal framework in the context and practice of Colombia pp. 437-476

Gloria Perez Torres

The undeserving rich: can they be redeemed? Policy options for curbing illegal wealth pp. 1075-1087

James F. Gilsinan, James E. Fisher, Muhammad Islam, Henry M. Ordower and Wassim Shahin

Combating the financing of proliferation: challenges and new tools pp. 1107-1121

Ian John Stewart, Andrea Viski and Jonathan Brewer

2020, month February, vol 27

Fraud against hedge funds: implications to operational risk and due diligence pp. 67-77

Majed R. Muhtaseb

Assessment of corruption in the humanitarian assistance in Puntland State of Somalia pp. 104-118

Abdinur Abdirisak Sofe

Antecedents and consequences of staff related fraud in the Ghanaian banking industry pp. 188-201

Alexander Ekow Asmah, Williams Abayaawien Atuilik and Dominic Ofori

Do firms harvest from political connections during general elections? Case of Pakistan pp. 258-273

Ayesha Ashraf, M. Kabir Hassan, Khurram Abbas and Qamar Uz Zaman

Understanding and controlling financial fraud in the drug industry pp. 337-354

Isaac Akomea-Frimpong and Charles Andoh

Corporation blameworthiness and federal criminal fines pp. 413-422

Emily M. Homer and George E. Higgins

A decade of corruption studies in Malaysia pp. 423-436

Nurisyal Muhamad and Norhaninah A. Gani

Corruption and FDI inflow to Nigeria: a nonlinear ARDL approach pp. 635-650

Suleiman Zangina and Sallahuddin Hassan

Persistence of bribery in West African countries pp. 651-662

Sani Abubakar Saddiq and Abu Sufian Abu Bakar

Financial exclusion as a consequence of counter-terrorism financing pp. 663-682

Zeynab Malakoutikhah

Anti-bribery information pp. 683-695

Haitham Nobanee and Nejla Ellili

Self-reported income data: are people telling the truth? pp. 1349-1359

Fernando Gonzalez

National criminal jurisdiction over transnational financial crimes pp. 1361-1377

Chat Le Nguyen

Remember the balance of forces pp. 1379-1388

Akira Matsuoka

Tax avoidance: do board gender diversity and sustainability performance make a difference? pp. 1389-1408

Anis Jarboui, Maali Kachouri Ben Saad and Rakia Riguen

2020, month January, vol 27

Fighting financial crime: failure is not an option pp. 1-23

Shazeeda Ali

Unexplained wealth and for what purpose: a Sri Lankan perspective pp. 24-28

Asanga Abeyagoonasekera

Revealing the unexplained wealth in Indonesian corporation pp. 29-42

Anastasia Suhartati Lukito

Corruption accounting and growth: towards a new methodology pp. 43-57

Martin Grandes and Ariel Coremberg

Bitcoin, corruption and economic freedom pp. 58-66

Jackie Johnson

Local responses to a national initiative on organised crime and local government procurement fraud pp. 78-91

Alan Doig and Peter A. Sproat

Advances and issues in fraud research: a commentary pp. 92-103

Peterson Ozili

Personality traits common to fraud investigators pp. 119-129

Lynn H. Clements

Capable guardianship against identity theft pp. 130-142

Norah Ylang

What makes the base of the pyramid susceptible to investment fraud pp. 143-154

Sadrita Deb and Subhojit Sengupta

Political connections, joint audit and tax avoidance: evidence from Islamic banking industry pp. 155-171

Hana Ajili and Hichem Khlif

Testing the fraud triangle: a systematic review pp. 172-187

Emily M. Homer

Whistleblowing system, Machiavellian personality, fraud intention pp. 202-216

Hanrin Damas Triantoro, Intiyas Utami and Corina Joseph

Institutionalising the war against corruption: new approaches to assets tracing and recovery pp. 217-230

Ehi Eric Esoimeme

Criminalisation of terrorism financing in Iranian law pp. 231-244

Zeynab Malakoutikhah

Hypotheses on the causes of financial crime pp. 245-257

Vincenzo Ruggiero

Unethical practices peer-to-peer lending in Indonesia pp. 274-282

Taofik Hidajat

Organisational fraud: a discussion on the theoretical perspectives and dimensions pp. 283-293

Afzal Izzaz Zahari, Jamaliah Said and Roshayani Arshad

Channels of corruption in Africa: analytical review of trends in financial crimes pp. 294-306

Kempe Ronald Hope, Sr

Using the risk-based approach to curb modern slavery in the supply chain pp. 313-322

Ehi Eric Esoimeme

Critiques and further directions for fraud studies pp. 323-335

Ach Maulidi

Corruption and control from the perspective of Islam pp. 355-368

Waled Younes E. Alazzabi, Hasri Mustafa and Ahmed Razman Abdul Latiff

Earnings management: a strategic adaptation or deliberate manipulation? pp. 369-386

Shathees Baskaran, Nalini Nedunselian, Chun Howe Ng, Nomahaza Mahadi and Siti Zaleha Abdul Rasid

The rising phenomenon of financial scams: evidence from Japan pp. 387-396

Yoshihiko Kadoya, Mostafa Saidur Rahim Khan and Tomomi Yamane

Whistleblowing intentions of accounting students pp. 477-492

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Fred Kwasi Anokye and Festus Odotei Okoe

Where there is smoke there is fire: front running at MAC and DICE securities Pakistan pp. 493-504

Tooba Akram and Saadia Irfan

Reinvigorating the human instrument pp. 505-530

Hendi Yogi Prabowo

Tax evasion and financial instability pp. 531-539

Peterson Ozili

When and why (honest) people commit fraudulent behaviours? pp. 541-559

Ach Maulidi

Historic analogs of civil confiscation of unexplained wealth – the case of Bulgaria pp. 561-571

Todor Kolarov

Storytelling of bureaucratic white-collar crimes in Indonesia: is it a matter of reciprocal norm? pp. 573-586

Ach Maulidi

A generic investigation process for South African commercial forensic practitioners pp. 587-600

Jacobus Gerhardus J. Nortje and Daniel P. Bredenkamp

Is Nigeria really fighting to win the anti-corruption war? pp. 601-617

Agaptus Nwozor, John Shola Olanrewaju, Segun Oshewolo and Modupe Bosede Ake

In plain sight – developing strategic responses to corporatised organised crime pp. 619-633

Kenneth Murray

Using anti-money laundering measures to curb pension fraud in Nigeria pp. 1341-1348

Ehi Eric Esoimeme