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April 2024, Volume 31, Issue 6
- 1320-1331 Can the consumer perception of corporate social responsibility be saved? An examination into the effects of corporate greenwashing on the consumer and financial market
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann & Sonia Ruxandra Boticiu & Bruno Sergio S Sergi - 1467-1484 Effectiveness of internal auditing from the lens of internal audit factors: empirical findings from the banking sector of Bangladesh
by Zobaida Khanam - 1485-1501 Guardians of the vault: unmasking online threats and fortifying e-banking security, a systematic review
by Iftikhar Ahmad & Salim Khan & Shahid Iqbal - 1576-1591 Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers
by Mohd Azril Rezza Mohd Razmin & Amri Mohamad & Maheran Zakaria - 1592-1609 Fraud risk implications of celebrity SPACs
by Reem Zaabalawi & Gregory Domenic VanderPyl & Daniel Fredrick & Kimberly Gleason & Deborah Smith
February 2024, Volume 31, Issue 6
- 1610-1621 Legal guidelines for identifying online illegal fund-raising crimes in China
by Jingkun Liu
March 2024, Volume 31, Issue 6
- 1502-1515 Deciphering the shadows: an empirical exploration of corruption’s impact on SMEs credit costs in OECD countries
by Anas Al Qudah & Usama Al-Qalawi & Ahmad Alwaked - 1622-1634 The cryptocurrency conundrum: the emerging role of digital currencies in geopolitical conflicts
by Milind Tiwari & Cayle Lupton & Ausma Bernot & Khaled Halteh
January 2024, Volume 31, Issue 6
- 1420-1435 The Belt and Road Initiative: conflict of laws and dispute resolution
by Veltrice Tan - 1436-1450 Ponzi schemes in Brazil: what leads people to still invest in this fraud?
by Thiago Da Silva Telles Constantino & Antônio Carlos Magalhães Da Silva & Maria Aline Moreira De Oliveira Constantino
March 2024, Volume 31, Issue 5
- 1190-1207 The impact of Islamic of corporate social responsibility on social welfare with financial fraud as moderating: study in Indonesia
by Tarjo Tarjo & Alexander Anggono & Zakik Zakik & Shahrina Md Nordin & Unggul Priyadi
February 2024, Volume 31, Issue 5
- 1222-1236 Unmasking company liability for corruption by associated persons
by Nurazlina Abdul Raof & Norazlina Abdul Aziz & Nadia Omar & Wan Liza Md Amin @ Fahmy
January 2024, Volume 31, Issue 4
- 864-882 Belt and Road Initiative: legal mechanisms to recover stolen assets
by Veltrice Tan
September 2023, Volume 31, Issue 6
- 1532-1539 Operational resilience in light of the war in Ukraine: the disruptive effect of implementing economic sanctions on financial service providers
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann & Bruno S. Sergi
November 2023, Volume 31, Issue 6
- 1289-1301 Legitimacy of power exercised by FATF under international law
by Lovina E. Otudor & Mahmood Bagheri - 1302-1319 Anti-corruption corporate disclosures and earnings management: evidence from a developed market
by Mohamed Esmail Elmaghrabi & Ahmed Diab - 1384-1406 The risk of political instability and the performance of Islamic banks: does corruption matter?
by Zuhairan Yunmi Yunan & Majed Alharthi & Saeed Sazzad Jeris - 1451-1466 “Fake it to make it”: exploring product counterfeiting in Türkiye
by Dilara Bural & Anthony Lloyd & Georgios A. Antonopoulos & Justin Kotzé - 1516-1531 Effectiveness criteria of suspicious transaction reporting for early detection of terrorist financing activities
by Hussain Syed Gowhor - 1561-1575 On the road to halting corruption: SNC-Lavalin
by Anne Marie Gosselin & Sylvie Berthelot
December 2023, Volume 31, Issue 6
- 1273-1288 Bounded rationality of prosecutorial decision-making in corporate fraud violations
by Claire Nolasco Braaten & Lily Chi-Fang Tsai - 1332-1361 Nexus of liquidity creation, profitability and bank stability with the moderating role of corruption: an empirical analysis
by Misbah Javid & Khurram Ejaz Chandia & Qamar Uz Zaman Malik - 1362-1373 Motivational processes involved in the behavior of the financial statement fraudster
by Caroline de Oliveira Orth & Fernanda Momo & Mariana Manfroi da Silva Bonotto & Giovana Schiavi - 1407-1419 Transparency and budget savings in public procurement: evidence from Thailand’s Infrastructure Transparency Initiative (CoST)
by Tippatrai Saelawong & Torplus Yomnak & Thanee Chaiwat & Siwat Poopunpanich & Charoen Sutuktis - 1540-1560 Where is the life we have lost in living (beyond means)? An exploratory inquiry into the deceptive world of corruption and consumerism
by Hendi Yogi Prabowo
March 2023, Volume 31, Issue 5
- 1166-1173 Wirecard scandal. A commentary on the biggest accounting fraud in Germany’s post-war history
by Fabian Maximilian Johannes Teichmann & Sonia Ruxandra Boticiu & Bruno S. Sergi
December 2023, Volume 31, Issue 5
- 1067-1081 A critical analysis of the cross-border financial crime risks inherent in the African continental free trade area
by Ehi Eric Esoimeme
November 2023, Volume 31, Issue 5
- 1094-1105 Gift or bribe? The characteristics and the role of gift policies in the prevention of corruption
by Dominic Peltier-Rivest - 1174-1189 The risk of fraudulent letter of credit transactions in Bangladesh: a growing threat to Bangladesh’s economy
by Rushmila Bintay Rafique & Tamara Joan Duraisingam - 1237-1251 Bullying prevention and intervention strategies under UAE law
by Tareq Na’el Al-Tawil & Salam Abdallah - 1252-1260 Pseudocide: dying to get away with it
by Jonathan Nash & Richard G. Brody & Frank S. Perri - 1261-1268 How fraud impacts individuals’ wellbeing – academic insights and gaps
by Rasha Kassem
September 2023, Volume 31, Issue 5
- 1106-1125 Fathoming fraud: unveiling theories, investigating pathways and combating fraud
by Abinash Mandal & Amilan S. - 1126-1139 Money laundering: effectiveness of the corporate social responsibility (CSR) law in the UAE
by Tareq Na′el Al-Tawil - 1140-1155 A holistic qualitative exploration on the perception of scams, scam techniques and effectiveness of anti-scam campaigns in Malaysia
by Sharon Wilson & Nor Azlili Hassan & Kheng Kia Khor & Santhidran Sinnappan & Afi Roshezry Abu Bakar & Soon Aun Tan
August 2023, Volume 31, Issue 5
- 1052-1066 Cyberattacks in the context of international law enforcement
by Deymah Alweqyan - 1082-1093 Corruption fight in the Czech Republic: sustainability reports evidence
by Tomas Kristek - 1208-1221 Financial disclosure manipulation: a virtue ethics perspective
by Christopher J. Demaline
August 2023, Volume 31, Issue 4
- 810-822 Impediments during the execution of a search and seizure warrant for digital information by forensic investigators in South Africa
by Jacobus Gerhardus J. Nortje & Daniel Christoffel Myburgh
March 2023, Volume 31, Issue 4
- 993-1001 Compliance concerns in sustainable finance: an analysis of peer-to-peer (P2P) lending platforms and sustainability
by Fabian Maximilian Johannes Teichmann & Sonia Ruxandra Boticiu & Bruno S. Sergi
November 2023, Volume 31, Issue 4
- 849-863 Role of gender in white-collar crime: an examination of the emancipation and focal concerns hypotheses
by Chander Mohan Gupta & Petter Gottschalk & Maryam Kamaei
December 2023, Volume 31, Issue 4
- 952-973 Analysis of cyberfraud in the South African banking industry: a multiple regression approach
by Oluwatoyin Esther Akinbowale & Polly Mashigo & Mulatu Fekadu Zerihun
September 2023, Volume 31, Issue 4
- 938-951 Securities regulation and capital market development in Nigeria: recurring challenges and prospect for solution
by Samuel Ihuoma Nwatu & Edwin Chukwuemeka Arum & Ikechukwu P. Chime
October 2023, Volume 31, Issue 4
- 772-780 “Pay back the money” – a paper on criminal and civil asset forfeiture within South Africa and suggestions for reform
by Llewelyn Gray Curlewis - 795-809 From later to sooner: exploring compliance with the global regime of anti-money laundering and counter-terrorist financing in the legal profession
by Doron Goldbarsht & Katie Benson - 823-836 The potential of corruption based on Hofstede cultural dimensions and institutional quality: an international evidence
by I Putu Mega Juli Semara Putra & Ranto Partomuan Sihombing - 837-848 Is aggressive tax planning a failure of tax adviser integrity?
by Henry Ordower - 908-921 Is the counterfeit currency mechanism strictly enforced by banks and regulatory authorities?
by Suman Garg & Renu Aggarwal - 974-992 Mapping romance fraud research – a systematic review
by Rasha Kassem & Elisabeth Carter - 1022-1036 Islamic crowdfunding and Shariah compliance regulation: problems and oversight
by Al Sentot Sudarwanto & Dona Budi Kharisma & Diana Tantri Cahyaningsih
June 2023, Volume 31, Issue 4
- 781-794 Economic freedom, corruption and bank stability: evidence from sub-Saharan Africa
by Baba Mohammed Adam & Emmanuel Sarpong-Kumankoma & Vera Fiador - 1002-1021 Does blacklisting cause a boomerang effect in combating illicit financial flows? Evidence from developing countries
by Nibontenin Yeo & Dorcas Amon Ahizi & Salifou Kigbajah Coulibaly - 1037-1046 An analysis of stockbroking frauds and regulatory action in India
by Rajyalakshmi Kandukuri
July 2023, Volume 31, Issue 4
- 883-897 Consensus on the role of culture in restraining financial crime: a systematic literature review
by Dewi Nur Maulidiyah - 922-937 Corruption and economic growth in Nigeria: dynamic causality and asymmetric relationships
by Ibrahim Abdulhamid Danlami
May 2023, Volume 31, Issue 3
- 558-574 Accounting fraud and corporate sustainability: Chinese listed companies
by Md Jahidur Rahman & Jiadan Xuan & Hongtao Zhu & Md Moazzem Hossain - 594-607 Individual residence and identity theft: how residential characteristics shape exposure and risk of offline and online identity theft victimization
by Alexander Joseph Vanhee & Rachel McNealey - 618-628 Content analysis of American consumers’ credit card fraud complaints filed with the Consumer Financial Protection Bureau
by Hooman Estelami & Kevin Liu - 698-710 Tax evasion and money laundering through crowdfunding: a comparative study of the laws of Mauritius, UK and US
by Ambareen Beebeejaun
July 2023, Volume 31, Issue 3
- 476-488 Impediments during the compilation of a search and seizure warrant for digital information by forensic investigators in South Africa
by Jacobus Gerhardus J. Nortje & Daniel Christoffel Myburgh - 524-544 What factors are associated with public corruption perception? Evidence from Canada
by Joseph Yaw Asomah & Eugene Emeka Dim & Yiyan Li & Hongming Cheng - 545-557 “Everyone freaks out when the leaks are made”: data leaks, investigative journalism and intelligence practice
by Benjamin Scott - 629-651 A scientometric analysis of the structure and trends in corporate fraud research: a 66-year review
by Godfred Matthew Yaw Owusu & Theodora Aba Abekah Koomson & George Nana Agyekum Donkor - 652-666 The effect of financial literacy, financial behaviour and financial stress on awareness of investment scams among retirees
by Eley Suzana Kasim & Noor Rohin Awalludin & Nurazilah Zainal & Allezawati Ismail & Nurul Huda Ahmad Shukri - 667-680 Personal responsibility and knowledge about money laundering: a study with Brazilian accountants
by Jonatas Dutra Sallaberry & Lauren Dal Bem Venturini & Isabel Martínez-Conesa & Leonardo Flach - 681-697 The corruption-foreign direct investment nexus in sub-Saharan Africa. Fresh evidence from a panel threshold regression approach
by John Kwaku Amoh & Abdallah Abdul-Mumuni & Randolph Nsor-Ambala & Elvis Aaron Amenyitor - 711-747 A red flag checklist for cryptocurrency Ponzi schemes
by Christiaan Ernst (Riaan) Heyman
June 2023, Volume 31, Issue 3
- 583-593 A comparative analysis on the nexus between corruption and firm performance for a selection of Western Balkan countries
by Ermira Kalaj & Ela Golemi - 608-617 Cross-jurisdictional financial crime risks: what can we learn from the UK regulatory data?
by Mete Feridun
January 2023, Volume 31, Issue 3
- 759-767 Compliance issues in arbitration proceedings – bribery, money laundering and other abuses
by Fabian Teichmann & Sonia Ruxandra Boticiu & Bruno S. Sergi
August 2023, Volume 31, Issue 3
- 489-523 Tackling corruption in the distribution of Covid-19 palliatives and public health facilities in Nigeria: legal insights and strategic blueprint for future emergencies
by Olusola Joshua Olujobi & Tunde Ebenezer Yebisi - 748-758 Unmasking online fake job group financial scams: a thematic examination of victim exploitation from perspective of financial behavior
by Wahyu Fahrul Ridho
April 2023, Volume 31, Issue 2
July 2023, Volume 31, Issue 2
- 249-258 A comparative analysis of the role of gender in the commission of white-collar crimes: a review in Norway, America, Portugal, India and Iran
by Maryam Kamaei & Salameh Abolhasani & Naghmeh Farhood - 311-321 The red flags of financial statement fraud: a case study
by Elda du Toit
May 2023, Volume 31, Issue 2
- 322-330 The birth of the new anti-money laundering authority: harnessing the power of EU-wide supervision
by Georgios Pavlidis
June 2023, Volume 31, Issue 2
- 236-248 The implications of national blockchain infrastructure for financial crime
by Marcus Smith & Milind Tiwari - 302-310 It is best to say nothing at all – suspicious activity reporting in the financial services sector
by Mario Menz
February 2023, Volume 31, Issue 2
- 287-301 The assessment of the impact of cyberfraud in the South African banking industry
by Oluwatoyin Esther Akinbowale & Heinz Eckart Klingelhöfer & Mulatu Fekadu Zerihun - 376-407 When internal organizational factors improve detecting corruption in state-owned companies
by Magda Siahaan & Harry Suharman & Tettet Fitrijanti & Haryono Umar
March 2023, Volume 31, Issue 2
January 2023, Volume 31, Issue 2
- 347-361 A systematic literature review of money mule: its roles, recruitment and awareness
by Mohd Irwan Abdul Rani & Sharifah Nazatul Faiza Syed Mustapha Nazri & Salwa Zolkaflil - 362-375 Insider trading laws to counter financial crime: a comparative study of Mauritius, UK and US laws
by Ambareen Beebeejaun - 416-426 The Satoshi laundromat: a review on the money laundering open door of Bitcoin mixers
by Kenneth See - 446-454 Understanding business offending: survey research in Iran
by Petter Gottschalk & Maryam Kamaei - 455-468 Creating good village governance: an effort to prevent village corruption in Indonesia
by Caesar Marga Putri & Josep Maria Argilés-Bosch & Diego Ravenda
September 2023, Volume 31, Issue 2
- 267-286 The effect of economic complexities and green economy on financial statements fraud
by Zainab Ahmadi & Mahdi Salehi & Mahmoud Rahmani
May 2023, Volume 31, Issue 1
- 63-75 Martial law and smuggling of goods: the search for the optimal model of legal liability
by Olha Bondarenko & Maryna Utkina - 88-100 The need for a robust legal framework on corporate criminal liability in Mauritius: lessons from the French model
by Bhavna Mahadew - 119-134 The role of Machiavellian personality, altruistic personality, religiosity, whistleblowing system, and accounting firm size in mitigating fraud intention
by Dwi Marlina Wijayanti & Yayu Putri Senjani & Wilda Farah
January 2023, Volume 31, Issue 1
- 1-13 Foreign whistleblowing: the impact of US extraterritorial enforcement on anti-corruption laws in Europe
by Elina Karpacheva & Branislav Hock - 14-32 When gullibility becomes us: exploring the cultural roots of Indonesians’ susceptibility to investment fraud
by Hendi Yogi Prabowo
June 2023, Volume 31, Issue 1
- 135-145 Criminal behaviour on detection and penalty: an experimental evidence from drug market game
by Thanee Chaiwat & Torplus Yomnak - 201-225 Investigating the level of effectiveness of the anti-fraud technologies employed by the South African banking industry for cyberfraud mitigation
by Oluwatoyin Esther Akinbowale & Heinz Eckart Klingelhöfer & Mulatu Fekadu Zerihun
February 2023, Volume 31, Issue 1
- 33-43 Tax evasion on lawful income: is it a form of money laundering?
by Deen Kemsley & Sean A. Kemsley & Frank T. Morgan - 158-173 Why are Vietnamese people susceptible to cryptocurrency Ponzi schemes? Findings from using the PLS-SEM approach
by Nhung Thi Nguyen & An Tuan Nguyen & Ha Thi Nguyet To & Thanh Ta Hong Le
March 2023, Volume 31, Issue 1
- 174-187 Corruption suppression and domestic investment of emerging economies: BRICS and CIVETS groups – panel ARDL approach
by Sohail Magableh & Mahmoud Hailat & Usama Al-qalawi & Anas Al Qudah
April 2023, Volume 31, Issue 1
- 76-87 The abuse of the beneficial ownership of trusts to conceal assets in insolvency and divorce proceedings: a South African study
by Andrea Dubber & Constant Van Graan & Andre Groenewald
February 2023, Volume 30, Issue 6
- 1534-1548 An analysis of the 2021 South African FATF mutual evaluation report: terrorist financing and NPOs
by Bernice Bissett & Philip Steenkamp & Duane Aslett - 1755-1769 Fewer newspapers means good news for corrupt public officials: results from a US panel data study
by Mushfiq Swaleheen & Daniel Borgia
May 2023, Volume 30, Issue 6
- 1432-1443 Sri Lanka’s political-economic crisis; corruption, abuse of power and economic crime
by Asanga Abeyagoonasekera
July 2023, Volume 30, Issue 6
- 1499-1516 Overview analysis of the regulation of insider trading in Zimbabwe during the corona virus pandemic
by Howard Chitimira - 1736-1754 Bibliometric analysis of cybercrime and cybersecurity risks literature
by Haitham Nobanee & Ahmad Alodat & Reem Bajodah & Maryam Al-Ali & Alyazia Al Darmaki
October 2023, Volume 30, Issue 6
- 1770-1783 On the relationship between corruption and bank lending activity: European evidence
by Fátima Sol Murta & Paulo M. Gama
January 2023, Volume 30, Issue 6
- 1458-1473 How are financial institutions enabling online fraud? A developmental online financial fraud policy review
by Tessa Cole - 1664-1673 Space transition and the vulnerabilities of the NFT market to financial crime
by Mohammed Al Shamsi & Deborah Smith & Kimberly Gleason - 1784-1807 The effect of state-level corruption on performance and risk of financial institutions
by Maryna Murdock & Thanh Ngo & Nivine Richie
April 2023, Volume 30, Issue 6
- 1706-1719 What determines the justifiability for accepting bribes and cheating on taxes?
by Aniza Zahoor & Imran Qaiser & Nazia Yasmin & Ayesha Asif
May 2023, Volume 30, Issue 5
- 1243-1263 National intelligence and illicit trade: a cross-country study
by Kais Baatour & Khalfaoui Hamdi & Hassen Guenichi
April 2023, Volume 30, Issue 5
- 1208-1219 The contagion of corruption: a model for understanding systemic ethical failures
by James F. Gilsinan & James E. Fisher & Muhammad Q. Islam & Henry M. Ordower & Wassim Shahin - 1367-1388 Two decades of financial statement fraud detection literature review; combination of bibliometric analysis and topic modeling approach
by Milad Soltani & Alexios Kythreotis & Arash Roshanpoor
February 2023, Volume 30, Issue 5
- 1279-1290 The evolution of trade-based money laundering schemes: a regulatory dialectic perspective
by Roy Majed Sinno & Graham Baldock & Kimberly Gleason
April 2023, Volume 30, Issue 4
- 891-907 Fraud and corruption in football: lessons from a survey of match-fixing in Cyprus
by Maria Krambia Kapardis & Michael Levi
March 2023, Volume 30, Issue 3
November 2022, Volume 31, Issue 6
- 1374-1383 What makes an economic sanction effective?
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann
October 2022, Volume 31, Issue 5
- 1156-1165 How can sustainability be effectively regulated?
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann
September 2022, Volume 31, Issue 4
- 898-907 How compatible is the principle of neutrality with the implementation of economic sanctions? An examination into Switzerland’s use of sanctions
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann
July 2022, Volume 31, Issue 3
- 575-582 Compliance risks for crowdfunding. A neglected aspect of money laundering, terrorist financing and fraud
by Fabian Teichmann & Sonia Ruxandra Boticiu & Bruno S. Sergi
December 2022, Volume 31, Issue 2
- 331-346 The corruption and sustainable development nexus in Africa: a contemporary review and analysis
by Kempe Ronald Hope, Sr.
September 2022, Volume 31, Issue 2
- 408-415 Psychology and white collar crime - compliance recommendations based on the social and psychological reality dictating perception
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann
August 2022, Volume 31, Issue 1
- 226-232 Compliance cultures and the role of financial incentives
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann
July 2022, Volume 31, Issue 1
- 188-200 Metaverse: welcome to the new fraud marketplace
by Nadia Smaili & Audrey de Rancourt-Raymond
November 2022, Volume 31, Issue 1
- 146-157 Identity theft fraud- major loophole for FinTech industry in India
by Shefali Saluja
December 2022, Volume 31, Issue 1
- 101-118 Fraud detection using fraud triangle theory: evidence from China
by Md Jahidur Rahman & Xu Jie
October 2022, Volume 31, Issue 1
- 44-62 The cost of debt and political institutions: the influence of corruption
by Chwee-Ming Tee & Teng-Tenk Melissa Teoh
November 2022, Volume 30, Issue 6
- 1575-1583 Women and white-collar criminals: a comparison between pink-collar crimes and red-collar crimes in Iran
by Maryam Kamaei & Petter Gottschalk - 1606-1628 Financial fraud victimization: an examination of distress and financial complications
by Katelyn A. Golladay & Jamie A. Snyder
July 2022, Volume 30, Issue 6
- 1674-1691 International management amid fake news and corruption
by Fabian Teichmann & Sonia Ruxandra Boticiu & Bruno S. Sergi
September 2022, Volume 30, Issue 6
- 1595-1605 Fighting against white-collar crime: criminology to the aid of management sciences
by Julien Le Maux & Nadia Smaili - 1629-1652 Corruption and the curse of over-quantification
by Hendi Yogi Prabowo
October 2022, Volume 30, Issue 6
- 1474-1490 Econometric analysis of influence by the factors on the volume of shadow economy in the countries of Europe
by Valentina Kravchenko & Vadim Karapetov & Ignat Nechepurenko - 1549-1556 Pretrial diversion agreements after Andersen’s prosecution: a utilitarian theoretical framework
by Sandra K. Gates - 1557-1574 Countering cybercrimes as the strategy of enhancing sustainable digital economy in Nigeria
by Babayo Sule & Usman Sambo & Muhammad Yusuf - 1653-1663 The evolution of the Nigerian prince scam
by Ojeifoh Okosun & Uchenna Ilo
June 2022, Volume 30, Issue 6
- 1491-1498 When is a law firm liable for a data breach? An exploration into the legal liability of ransomware and cybersecurity
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann
December 2022, Volume 30, Issue 6
- 1444-1457 The protection of whistleblowers in South African criminal cases
by Jacobus Gerhardus J. Nortje - 1517-1533 Local government officials’ susceptibility to corrupt behavior: some Indonesian evidence
by Kiky Srirejeki & Pretisila Kartika Putri - 1584-1594 Evaluating the cost of anti-corruption in political and economic terms: a case study approach
by Alexandra Hartwig - 1692-1705 Abuse of consumer trust in the digital market and the green market: the case of green washing in the Italian legal system
by Gabriella Marcatajo - 1720-1735 Development of a multi-objectives integer programming model for allocation of anti-fraud capacities during cyberfraud mitigation
by Oluwatoyin Esther Akinbowale & Heinz Eckart Klingelhöfer & Mulatu Fekadu Zerihun - 1838-1844 Cryptoassets – a new frontier for money laundering and terrorist financing: legal changes to address the increasing AML risk
by Koen Byttebier & Konstantinos Adamos
October 2022, Volume 30, Issue 5
- 1291-1304 Compensation structure impact on executive value judgment shift resulting in occurrence of fraud
by Don Lux & Vasant Raval & John Wingender - 1305-1322 Victimisation of investors from fraudulent investment schemes and their protection through financial education
by Kamakhya Narain Singh & Gaurav Misra - 1323-1341 Accounting fraud in light of organismic integration theory
by Caroline de Oliveira Orth & Daniela D’Incao Marrone & Clea Beatriz Macagnan
August 2022, Volume 30, Issue 5
- 1140-1149 Financial inclusion washing
by Peterson K. Ozili - 1150-1161 Zero click attacks – a new cyber threat for the e-banking sector
by Nisha TN & Mugdha Shailendra Kulkarni - 1418-1425 What does it mean for a corporation to take responsibility for its supply chain?
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann
July 2022, Volume 30, Issue 5
- 1182-1193 Parliamentary engagement in fighting corruption: a discourse on the Parliament of Tanzania
by Lukiko Vedastus Lukiko
June 2022, Volume 30, Issue 5
- 1264-1278 The urgency of sharia compliance regulations for Islamic Fintechs: a comparative study of Indonesia, Malaysia and the United Kingdom
by Yudho Taruno Muryanto
November 2022, Volume 30, Issue 5
- 1130-1139 Why do people join pyramid schemes?
by Branislav Hock & Mark Button - 1194-1207 An analysis of Pakistan’s accountability law after June 2022 amendments: implications and effectiveness of anti-corruption campaign
by Muhammad Saleem Korejo & Erum Naseer Korejo & Ramalinggam Rajamanickam & Muhamad Helmi Md. Said & Nazir Ullah
May 2022, Volume 30, Issue 5
- 1231-1242 Combating terrorist financing in Switzerland in the light of current changes in Afghanistan
by Fabian Teichmann & Sonia Ruxandra Boticiu
September 2022, Volume 30, Issue 5
- 1162-1181 Determinants of whistleblowing intentions of accountants: a middle range theoretical perspective
by Octavia Ama Serwaa Otchere & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe - 1220-1230 Abuse of enduring power of attorneys and real estate transactions in Australian courts
by Tracey West & Nicholas Drew - 1342-1366 Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US
by Ach Maulidi & Nanang Shonhadji & Fachruzzaman & Rida Perwita Sari & Dian Anita Nuswantara & Rindang Widuri
December 2022, Volume 30, Issue 5
- 1117-1129 A novel understanding of fraudsters
by Paul Manning - 1389-1417 White-collar money laundering through opportunistic earnings management: fair value accounting practices of failed finance companies in Sri Lanka
by S.G. Sisira Dharmasri Jayasekara & Wasantha Perera & Roshan Ajward
July 2022, Volume 30, Issue 4
- 940-954 An exploratory study of deferred prosecution agreements and the adjudication of corporate crime
by Megan Jean Parker & Mary Dodge
September 2022, Volume 30, Issue 4
- 1036-1054 Virtual money laundering: policy implications of the proliferation in the illicit use of cryptocurrency
by Christian Leuprecht & Caitlyn Jenkins & Rhianna Hamilton
June 2022, Volume 30, Issue 4
- 859-876 Creating a Nexus between Dark Triad Personalities, Non-Performing Assets, Corporate Governance and Frauds in the Indian Banking sector
by Nilaya Murthy & Santosh Gopalkrishnan - 927-939 The effectiveness of the auditor’s opinion on the internal controls over financial reporting
by Camélia Radu & Aline Segalin Zanella - 966-982 Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory
by Widya Ais Sahla & Ardianto Ardianto - 999-1005 Cultural aspects of the EU-Whistleblowing Directive
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann
April 2022, Volume 30, Issue 4
- 877-890 A delineation of the impact of illicit financial flows on the right to development: details from Cameroon’s special criminal court
by Avitus Agbor Agbor - 1021-1035 Tax avoidance in family firms: a literature review
by Imen Khelil & Hichem Khlif
May 2022, Volume 30, Issue 4
- 1006-1020 Can institutional anomie theory predict victimization? An experimental survey examining institutional anomie and affinity fraud
by Thomas E. Dearden & Maria Scaptura - 1055-1065 Reporting behaviors of familiar identity theft victims: an empirical test of Black’s theory of law
by Axton Betz-Hamilton - 1066-1077 The unethical use of deepfakes
by Audrey de Rancourt-Raymond & Nadia Smaili - 1096-1111 The limits of the impact of criminal law on the economy in a transition period (on the example of Russia)
by Georgy Rusanov
October 2022, Volume 30, Issue 4
- 1078-1095 Lifestyle audits in South Africa – overrated or X-factor?
by Jacqui-Lyn McIntyre & Duane Aslett & Nico Buitendag
April 2022, Volume 30, Issue 3
- 650-664 The role of blameworthiness in the federal probation sentencing of corporate environmental offenders
by Emily M. Homer & George E. Higgins - 677-701 Can Shari’ah supervisory board and Islamic bank characteristics reduce tax avoidance? Evidence in Indonesia and Malaysia
by Muhammad Taufik - 702-715 Reducing occupational fraud through reforms in public sector audit: evidence from Ghana
by Samuel Kojo Agyemang & Paschal Ohalehi & Oscar Chijoke Mgbame & Kolawole Alo - 728-741 An investigation of individual willingness to pay ransomware
by Anna Cartwright & Edward Cartwright & Lian Xue & Julio Hernandez-Castro - 813-827 Keeping up appearance? Nigeria’s anti-corruption crusade and image dilemma in the global arena
by Agaptus Nwozor & Oladiran Afolabi
May 2022, Volume 30, Issue 3
- 618-634 The mediating effect of fraud awareness on the relationship between risk management and integrity system
by Ranto Partomuan Sihombing & Noorlailie Soewarno & Dian Agustia - 840-854 Forensic accounting tools for fraud deterrence: a qualitative approach
by Alberto Clavería Navarrete & Amalia Carrasco Gallego
March 2022, Volume 30, Issue 3
- 635-649 Comparative study of disgorgement and disgorgement fund regulations in Indonesia, the USA and the UK
by Dona Budi Kharisma & Afilya Hunaifa - 665-676 The shortcomings of anti-corruption measures: Kuwait’s financial disclosure system
by Eiman Khaled Alqattan - 828-839 Why do fraud victims get blamed? Lerner’s Belief in a Just World and its application to victims of online fraud
by Shalini Nataraj-Hansen & Kelly Richards
March 2022, Volume 30, Issue 2
- 309-331 Gender board diversity and corporate fraud: empirical evidence from US companies
by Ach Maulidi - 332-360 Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa
by Olatunde Julius Otusanya & Jia Liu & Sarah George Lauwo - 512-521 International implications of corruption in Eastern European prosecution offices: a field report
by Fabian Maximilian Johannes Teichmann & Chiara Wittmann - 536-548 Curbing corruption and promoting a more efficient corporate governance regime in Nigeria
by Uchechukwu Nwoke & Chinwe Martha Ekwelem & Henrietta Chibugo Agbowo-Egbo
January 2022, Volume 30, Issue 2
- 453-463 Formation and development of taxation and legislation on administrative responsibility for tax offences in the Republic of Kazakhstan
by Aigul K. Kussainova & Ainur A. Sabitova & Shynar A. Sabitova & Saule M. Saparaliyeva & Yernar N. Begaliyev
February 2022, Volume 30, Issue 1
- 24-34 Will the integrated GRC implementation be effective against corruption?
by Magda Siahaan & Harry Suharman & Tettet Fitrijanti & Haryono Umar - 48-85 Sustainable response system building against insider-led cyber frauds in banking sector: a machine learning approach
by Neha Chhabra Roy & Sreeleakha Prabhakaran - 86-96 The impact of cybersecurity on the financial sector in Jamaica
by Lauri Smikle - 167-204 Tax avoidance in banking institutions: an analysis of the top seven Nigerian banks
by Dada Folorunso & Mark Eshwar Lokanan
March 2022, Volume 30, Issue 1
- 35-47 Reexamining the anti-money-laundering framework: a legal critique and new approach to combating money laundering
by Paul Michael Gilmour
January 2022, Volume 30, Issue 1
- 1-19 Reframing whistleblowing intention: an analysis of individual and situational factors
by Dian Anita Nuswantara - 114-129 Severity of US sanctions against foreign firms: evidence from the FCPA enforcements
by Emre Kuvvet - 130-142 Countering corruption in the context of digitalisation: criminal and criminological aspects
by Anna Serebrennikova & Tatiana Minyazeva & Denis Dobryakov & Valentina Shiyаn & Olga Afanasieva - 254-265 Investigative prevention of corruption crimes
by Madina О. Kassimova & Yerbol A. Omarov & Ramazan R. Zhilkaidarov & Yerlan S. Abulgazin & Ainur A. Sabitova - 285-301 A systematic literature review on frauds in banking sector
by Deepa Mangala & Lalita Soni
June 2022, Volume 29, Issue 4
- 1137-1154 Strengthening financial integrity in Nigeria: the national identification harmonization project
by Ogochukwu Monye & Louis De Koker - 1191-1221 Fraud in startups: what stakeholders need to know
by Kimberly Gleason & Yezen H. Kannan & Christian Rauch
February 2022, Volume 29, Issue 2
- 764-769 Fighting economic crime during the pandemic: a Sri Lankan perspective
by Asanga Abeyagoonasekera
November 2021, Volume 30, Issue 6
- 1845-1852 Catastrophic fraud loss lies where it falls? Push payment scams and the bank’s duty of care to its customer
by Judith Dahlgreen