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 27, issue 4, 2020

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

Fabio Ramazzini Bechara and Gabriel Monti Manzano

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

Michel Dion

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

Christopher J. Demaline

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

Zhen Ye, Wangwei Lin, Neshat Safari and Charanjit Singh

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

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

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

Ian John Stewart, Andrea Viski and Jonathan Brewer

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

Mahdi Salehi

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

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

Tage Alalehto

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

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

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

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

Namrata Sandhu

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

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

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

Ehi Eric Esoimeme

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

Volume 27, issue 3, 2020

What makes a successful corporate investigator pp. 701-714

Michael King

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

Jiahong He

Corruption in business pp. 735-754

Afroza Begum

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

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

Olfa Nafti, Ines Kateb and Oumaima Masghouni

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

Tareq Na'el Al-Tawil and Hassan Younies

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

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

Doron Goldbarsht and Hannah Harris

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

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

Chander Mohan Gupta and Devesh Kumar

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

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

Taofik Hidajat

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

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

Vipin Khattri, Sandeep Kumar Nayak and Deepak Kumar Singh

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

Volume 27, issue 2, 2020

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

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

Isaac Akomea-Frimpong and Charles Andoh

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

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

Chander Mohan Gupta and Devesh Kumar

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

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

Gloria Perez Torres

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

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

Volume 27, issue 1, 2020

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

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

Majed R. Muhtaseb

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

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

Abdinur Abdirisak Sofe

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

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

Alexander Ekow Asmah, Williams Abayaawien Atuilik and Dominic Ofori

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

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

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