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Content
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
June 2021, Volume 30, Issue 4
- 983-998 New fraud star theory and behavioural sciences
by Vicente Humberto Monteverde
May 2021, Volume 30, Issue 3
- 795-812 Drug mule for love
by Monica T. Whitty
December 2021, Volume 30, Issue 1
- 4-23 Criminological measures to counteract corruption offences in the field of illegal gambling
by Anara S. Berdaliyeva & Alexandr I. Kim & Aliya M. Seraliyeva & Aivazkhan A. Gassanov & Makhambet V. Dunentayev - 143-153 Green claims, green washing and consumer protection in the European Union
by Gabriella Marcatajo - 154-166 Administrative and legal mechanisms for combating corruption
by Nataliia A. Lytvyn & Olena V. Artemenko & Svitlana S. Kovalova & Maryna P. Kobets & Elena V. Kashtan (Grygorieva) - 205-220 Old frauds with a new sauce: digital assets and space transition
by Daniel Dupuis & Deborah Smith & Kimberly Gleason - 221-237 Cameroon’s special criminal court: an appraisal of its first decade of existence
by Avitus Agbor Agbor - 238-253 Theory and practice of criminal law combating corruption in the Republic of Kazakhstan
by Nursulu Zh. Siubayeva & Aigul M. Kalguzhinova & Darkhan O. Ozbekov & Saule S. Serikbayeva & Kamshat S. Amirbek
November 2021, Volume 30, Issue 1
- 97-113 Financial crime in the decentralized finance ecosystem: new challenges for compliance
by Christoph Wronka
December 2021, Volume 29, Issue 4
- 1249-1268 Negotiating without the victim state: the exclusiveness of anticorruption settlements
by Nadja Capus & Kei Hannah Brodersen - 1420-1442 The incidence of accounting fraud is increasing: is it a matter of the gender of chief financial officers?
by Endah Tri Wahyuningtyas & Aisyaturrahmi Aisyaturrahmi
September 2021, Volume 29, Issue 4
- 1269-1282 Digital currencies and economic sanctions: the increasing risk of sanction evasion
by Christoph Wronka - 1329-1340 Carousel fraud in terms of price manipulation
by Cecília Olexová & Milan Husťák & František Sudzina
August 2021, Volume 29, Issue 4
- 1318-1328 Understanding the fraud theories and advancing with integrity model
by Shefali Saluja & Arun Aggarwal & Amit Mittal - 1341-1355 Limited liability companies in Jordan: another story for piercing the corporate veil
by Kamal Jamal Alawamleh & Abeer Hassan Al-Qaisi & Fathi Tawfiq Alfaouri
October 2021, Volume 29, Issue 4
- 1155-1171 The cross-impact of corruption and consumer culture
by Vladislav Burmakin & Marianna Dudareva & Andrey Egorov & Valentina Latysheva & Svetlana Salimova - 1241-1248 Nature of frauds in Nigeria’s banking ecosystem, 2015-2019
by Oludayo Tade - 1283-1296 Research on fraud: an overview from small medium enterprises (SMEs)
by Siti Faizah Zainal & Hafiza Aishah Hashim & Akmalia M. Ariff & Zalailah Salleh - 1297-1317 Analyzing procurement fraud in the US Navy
by Juanita M. Rendon & Rene G. Rendon - 1356-1369 Perceptions on the impact of anti-bribery measures, strategies and programs on the persistence of bribery practices in Nigeria
by Abubakar Abubakar Saddiq & Abu Sufian Abu Bakar - 1370-1381 Rethinking anti-corruption efforts in international development
by Stijn Kuipers - 1443-1457 Comparative study of personal data protection regulations in Indonesia, Hong Kong and Malaysia
by Al Sentot Sudarwanto & Dona Budi Budi Kharisma - 1458-1467 How could external auditors assess the rationalization of fraud?
by Rasha Kassem
November 2021, Volume 29, Issue 4
- 1222-1240 Senior financial exploitation through wills, trusts, and guardianship: basics, red flags and prevention measures
by Martina Kirsten Schmidt & Nicole Forbes Stowell & Carl Pacini & Gary Patterson - 1382-1395 Effect of quality of governance on the relationship between illicit financial flows and economic growth
by Hazlina Mohd Padil & Eley Suzana Kasim & Fazlida Mohd Razali & Ruhaya Atan & Haziq Aminullah - 1396-1405 Paying a premium for an accounting crime
by Lita – Dharmayuni & Lita – Dharmayuni
August 2021, Volume 29, Issue 3
- 836-852 The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable
by Anissa Dakhli - 878-889 An embezzler test for norms, standards and regulations
by Tiago Cardao-Pito - 942-950 Stolen at the pump: an empirical analysis of risk factors on gas pump skimmer fraud attacks
by Scott H. Belshaw & Brooke Nodeland - 1009-1026 Corporate governance and fraudulent financial reporting
by Vahab Rostami & Leyla Rezaei - 1027-1041 Triggering changes in corporate governance: before and after external whistleblowing
by Nadia Smaili & Paulina Arroyo - 1042-1063 Non-linear ADRL estimation of corruption and FDI inflow to Ghana
by Randolph Nsor-Ambala & Cephas Paa Kwasi Coffie - 1091-1101 Organized crime, corruption and the challenges of economic growth in the economic community of West African states
by Mallam Isgogo Mohammed & Abbsinejad Hossein & Chukwudi C. Nwokolo
October 2021, Volume 29, Issue 3
- 908-924 The fraud triangle – an alternative approach
by Paschalis Kagias & Anastasia Cheliatsidou & Alexandros Garefalakis & Jamel Azibi & Nikolaos Sariannidis
December 2021, Volume 29, Issue 3
- 1064-1077 Corporate financial crimes in Pakistan – a review and analysis
by Anam Yasir & Alia Ahmed & Leena Anum
September 2021, Volume 29, Issue 3
- 890-907 The content and determinants of CSR anti-corruption disclosure: the case of public-listed companies in Indonesia
by Faisal Faisal & Corina Joseph & Andriani Saputri & Andri Prastiwi
July 2021, Volume 29, Issue 3
- 792-804 The counter-terrorist finance legal framework: the impact of regulatory compliance on relationships between charities and financial institutions
by Angela Maria Theresa Fowler - 805-815 When collusion meets the fraud triangle: a case study approach
by Núria Villaescusa & Oriol Amat - 816-835 The dark side of blockholder control: evidence from financial statement fraud cases
by Nadia Smaili & Paulina Arroyo & Faridath Antoinette Issa - 864-877 Corruption and international development: a review of project management challenges
by Yanik Harnois & Stéphane Gagnon - 925-941 Detecting financial statement fraud through new fraud diamond model: the case of Indonesia
by Arief Hidayatullah Khamainy & Mahrus Ali & M. Arif Setiawan - 951-961 Rule of law and preventing fraud in Nigeria’s capital market
by Uchechukwu Nwoke & Ibenaku Harford Onoh - 984-1008 Analytical hierarchy processes and Pareto analysis for mitigating cybercrime in the financial sector
by Oluwatoyin Esther Akinbowale & Heinz Eckart Klingelhöfer & Mulatu Fekadu Zerihun - 1078-1090 Preliminary insights on green criminology in Malaysia
by Redvin Bilu & Faizah Darus & Haslinda Yusoff & Intan Salwani Mohamed - 1102-1113 Corporate criminal liability for Bribery in Kuwait: issues in disclosing commissions
by Noura Taha Aloumi
June 2021, Volume 29, Issue 3
- 853-863 Practice of the member states of the European Union in the field of anti-corruption regulation
by Dmytro S. Melnyk & Oleg A. Parfylo & Oleksii V. Butenko & Olena V. Tykhonova & Volodymyr O. Zarosylo - 962-983 Impact of corruption on bank soundness: the moderating impact of Shari’ah supervision
by Mushtaq Hussain Khan & Ahmad Fraz & Arshad Hassan & Syed Zohaib Hassan Kazmi
November 2021, Volume 29, Issue 2
October 2021, Volume 29, Issue 2
- 519-532 Fraudulent loans and the United States paycheck protection program
by Cristina Bailey & Richard Brody & Matias Sokolowski - 533-540 Fraud schemes during COVID-19: a comparison from FATF countries
by Firas Murrar - 541-563 Days of post-pandemic future: re-imagining corruption practices in a world that won’t stop changing
by Hendi Yogi Prabowo - 576-588 Corporate liability for modern slavery
by Kadriye Bakirci & Graham Ritchie
May 2021, Volume 29, Issue 2
- 433-446 COVID-19 and cyber fraud: emerging threats during the pandemic
by Katelyn Wan Fei Ma & Tammy McKinnon - 447-459 Cognitive heuristics and risk evaluation in crisis fraud
by Joshua Chang & Mark David Chong - 460-475 Meeting you was a fake: investigating the increase in romance fraud during COVID-19
by David Buil-Gil & Yongyu Zeng
July 2021, Volume 29, Issue 2
- 491-505 The Covid-19 impact on financial crime and regulatory compliance in Malaysia
by Ainul Huda Jamil & Zuraidah Mohd Sanusi & Najihah Marha Yaacob & Yusarina Mat Isa & Tarjo Tarjo - 620-638 Corporate governance challenges and opportunities in mitigating corporate fraud in Malaysia
by Emelia A. Girau & Imbarine Bujang & Agnes Paulus Jidwin & Jamaliah Said - 665-679 The asymmetric influence of corruption on financial development: fresh evidence from BRICS economies
by Naif Alsagr & Stefan van Hemmen - 680-700 Corruption as distinct crime: the need to reconceptualise internal control on controlling bureaucratic occupational fraud
by Ach Maulidi & Jake Ansell
August 2021, Volume 29, Issue 2
- 413-432 Fraud and pandemics
by Michael Levi & Russell G. Smith - 476-490 Impact of COVID-19 on financial institutions: navigating the global emerging patterns of financial crime
by Christoph Wronka - 729-763 Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal
by Polydoros Demetriades & Samuel Owusu-Agyei
September 2021, Volume 29, Issue 2
- 653-664 The cost of corruption and undue private benefit: two hidden faces of the same mirror
by Vicente Humberto Monteverde
June 2021, Volume 29, Issue 2
- 506-518 Lessons learned during Covid-19 concerning cheating in e-examinations by university students
by Maria Krambia Kapardis & George Spanoudis - 589-602 Tax evasion and money laundering: a complete framework
by Deen Kemsley & Sean A. Kemsley & Frank T. Morgan - 603-619 Detecting the probability of financial fraud due to earnings manipulation in companies listed in Athens Stock Exchange Market
by Andreas Maniatis - 639-652 Perceptions of white-collar crime registries
by Jill O. Jasperson & Thomas E. Dearden & Ronald Mellado Miller - 701-720 Discovering the global landscape of fraud detection studies: a bibliometric review
by Ala'a Zuhair Mansour & Aidi Ahmi & Oluwatoyin Muse Johnson Popoola & Asma Znaimat - 721-728 An inch of progress: new ethics opinion gets real about assistance to fraud and crime
by Jacob Wade Petterchak
September 2021, Volume 29, Issue 1
- 34-44 The supply-side of corruption: a review of scenario, causes and prevention measure
by Nurfarizan Mazhani Mahmud & Intan Salwani Mohamed & Roshayani Arshad - 171-184 Money laundering in a CBDC world: a game of cats and mice
by Daniel Dupuis & Kimberly Gleason & Zhijie Wang
February 2021, Volume 29, Issue 1
- 101-110 Corruption: an impediment to good governance
by Habeeb Abdulrauf Salihu - 128-140 Decelerating corruption and money laundering: distilling the positive impact of UKBA 2010 from a holistic perspective
by Ejike Ekwueme
August 2021, Volume 29, Issue 1
- 20-33 Strengthening financial integrity and combating economic crimes in the post-pandemic Caribbean: what lies ahead!
by Rohan Duane Clarke - 45-61 Can machine learning, as a RegTech compliance tool, lighten the regulatory burden for charitable organisations in the United Kingdom?
by Charanjit Singh & Lei Zhao & Wangwei Lin & Zhen Ye
June 2021, Volume 29, Issue 1
- 62-100 The dark side of tax havens in money laundering, capital flight and corruption in developing countries: some evidence from Nigeria
by Olatunde Julius Otusanya & Gbadegesin Babatunde Adeyeye - 159-170 Political connections, political corruption and auditing: a literature review
by Imen Khelil & Hichem Khlif & Ines Amara - 325-341 Comparative analysis of the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms
by Mahmoud Lari Dashtbayaz & Mahdi Salehi & Mahdi Hedayatzadeh - 389-405 Theoretical aspects of insider trading regulation in Zimbabwe
by Howard Chitimira
May 2021, Volume 29, Issue 1
- 4-19 The role of mergers and acquisitions in mitigating the effects of corporate fraud in the pharmaceutical sector
by Mark Eshwar Lokanan & Shenon Augustine Fernandes - 111-127 Determinants of corruption in developing countries: case of Tunisia
by Azzouz Zouaoui & Mounira Ben Arab & Ahmad Mohammed Alamri - 233-245 EU money laundering regulation limit the use of tax havens
by Kalle Johannes Rose - 258-271 Does e-government control corruption? Evidence from South Asian countries
by Muhammad Ali & Syed Ali Raza & Chin Hong Puah & Tazeen Arsalan - 272-292 The effect of personality traits and tax morale on tax evasion intention
by Godfred Matthew Yaw Owusu & Mary-Ann Bart-Plange & Theodora Aba Abekah Koomson & Miriam Arthur - 293-308 Corruption and banking soundness: does natural resource dependency matter?
by Hamid Kordbacheh & Seyedeh Zahra Sadati - 309-324 Public sector fraud: the Malaysian perspective
by Afzal Izzaz Zahari & Jamaliah Said & Nurisyal Muhamad - 342-354 Is the Macau scam a fraud?
by Nurbazla Ismail & Zulfakar Ramlee & Afridah Abas - 355-367 Financial literacy and awareness of investment scams among university students
by Hazlina Mohd Padil & Eley Suzana Kasim & Salwa Muda & Norhidayah Ismail & Norlaila Md Zin - 368-388 Audit committee and financial reporting quality: the moderating effect of audit quality
by Sana Mardessi
April 2021, Volume 29, Issue 1
- 185-201 Does IPSAS adoption reduce corruption’s level? New evidence from ODA beneficiary countries
by Mounira Hamed-Sidhom & Yosra Hkiri & Ahmed Boussaidi - 215-232 Professional competence and business ethics
by Maryna Murdock & Nivine Richie & William Sackley & Heath White
March 2021, Volume 29, Issue 1
- 141-158 Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation
by Hafiez Sofyani & Haslida Abu Hasan & Zakiah Saleh
June 2021, Volume 28, Issue 4
- 1008-1021 Mainstreaming whistleblowing as a regulatory mechanism against fraud in Nigeria’s capital market
by Edith O. Nwosu & Uchechukwu Nwoke & Collins Chikodi Ajibo & Fochi Nwodo & Ikenna Okoli - 1022-1031 Illicit enrichment: is reconciliation a prevention of or an invitation to corruption? (The Egyptian example)
by Samah Al Agha - 1065-1077 Audit committees in financial institutions in Saudi Arabia: a dichotomy of perceptions of functional independence and the reporting of financial crime
by Reem Ali Almakhfor & Simon D. Norton - 1232-1243 The effect of the imposition of a public reprimand on the stock price of companies in Malaysia
by Emie Famieza Zainudin & Hafiza Aishah Hashim & Shahnaz Ismail
September 2021, Volume 28, Issue 4
- 1232-1243 Insider trading in the European Union and in Brazil: a comparison of the essential elements of its definition
by Anna Blachnio-Parzych & Alexander de Castro
August 2021, Volume 28, Issue 4
- 1106-1123 Does the system reward investors for fraud risk? A clinical analysis
by Majed R. Muhtaseb
July 2021, Volume 28, Issue 4
- 1161-1178 The relationship between financial reporting standards and accounting irregularities: evidence from US banks
by Ali İhsan Akgün & Yener Altunbaş & Yurtsev Uymaz
January 2021, Volume 28, Issue 4
- 995-1007 Tax evasion, corruption and COVID-19 health risk exposure: a cross country analysis
by Ahmed Emadeldin Yamen
May 2021, Volume 28, Issue 4
- 1179-1192 The dichotomisation fallacy of public and private corruption and the quantification dilemma
by Ejike Ekwueme
February 2021, Volume 28, Issue 4
- 981-994 Muddying the waters: when does short selling become market manipulation?
by Gregory Durston - 1032-1043 What Islamic contributions have been made to climate change action and how useful are they in promoting environmental justice?
by Elle Turnbull - 1044-1052 The ILVA disaster: a study of environmental liability in Italy
by Gabriella Marcatajo - 1053-1064 The challenges of countering fraud in Malta’s remote gaming industry
by Antonio Zerafa & James Banks & Jaime Waters - 1078-1092 Italy’s Guardia di Finanza: policing financial crime and domestic security in a changing world
by Brian Nussbaum & Jeffery Ernest Doherty - 1124-1140 The geographies of corruption in Nigeria: understanding the patterns and correlates
by Richard Adeleke & Opeyemi Alabede & Tolulope Osayomi & Ayodeji Iyanda - 1141-1160 CEO compensation, CEO attributes and tax aggressiveness: evidence from French firms listed on the CAC 40
by Sawssan Jbir & Souhir Neifar & Yosra Makni Fourati - 1193-1209 Consumer financial fraud in the United Arab Emirates
by Juan Dempere & Sabir Malik - 1210-1231 Domestic financial liberalization and economic growth nexus: the role of corruption
by Abdulhadi Aliyara Haruna & Abu Sufian Abu Bakar - 1244-1258 UNCAC aided information sharing (cooperation): an Indian experience
by Ajay Kumar
May 2021, Volume 28, Issue 3
- 940-962 Assessing four decades of global research studies on stock market manipulations: a sceintometric analysis
by Tooba Akram & Suresh A.L. RamaKrishnan & Muhammad Naveed
June 2021, Volume 28, Issue 3
- 686-701 Conscious capitalism and the organizational propensity to fight corruption
by Michel Dion - 722-731 Deconstructing the origins of Cressey’s Fraud Triangle
by Peter Tickner & Mark Button - 841-857 Fraud prevention disclosure on Malaysian public universities’ websites
by Nero Madi & Corina Joseph & Mariam Rahmat & Jennifer Tunga Janang & Normah Haji Omar
March 2021, Volume 28, Issue 3
April 2021, Volume 28, Issue 3
- 774-783 A hedge fund collapse and diversification 101: lessons to stakeholders
by Majed R. Muhtaseb - 892-905 Fraudulent financial reporting motivations in emerging markets
by Farqad Sallal & Mohammad Ali Bagherpour Velashani & Mohammad Javad Saei
July 2021, Volume 28, Issue 3
- 858-869 State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana
by Abraham Gyamfi Ababio & Arthur Gnonsio Mangueye - 926-939 Effect of Ponzi schemes on a country: the case of Ghana
by Umar Mohammed
January 2021, Volume 28, Issue 3
- 732-740 Tax avoidance and audit report lag in South Africa: the moderating effect of auditor type
by Hela Gontara & Hichem Khlif
March 2021, Volume 28, Issue 2
- 448-463 Legal and institutional frameworks for capital market regulation in Nigeria: recasting the agendas beyond compliance-based regulation
by Edith O. Nwosu & Collins C. Ajibo & Uchechukwu Nwoke & Ikenna Okoli
February 2021, Volume 28, Issue 2
- 324-344 Criminal minds: profiling architects of financial crimes
by Shazeeda Ali
January 2021, Volume 28, Issue 2
- 531-547 Anti-corruption disclosure as a necessary evil: impact on profitability and stability of extractive firms in Africa
by Emmanuel Tetteh Asare & King Carl Tornam Duho & Cletus Agyenim-Boateng & Joseph Mensah Onumah & Samuel Nana Yaw Simpson
February 2021, Volume 28, Issue 1
- 18-25 Ude Jones Udeogu v FRN & Ors no SC. 622C/2019: its implication on fighting financial crime and the way forward
by Sirajo Yakubu - 156-169 Strategic management of credit card fraud: stakeholder mapping of a card issuer
by Enrico Gianotti & Eduardo Damião da Silva
June 2020, Volume 30, Issue 6
- 1808-1837 Senior healt-hcare fraud under investigation
by Nicole F. Stowell & Carl Pacini & Martina K. Schmidt & Nathan Wadlinger
August 2020, Volume 30, Issue 4
- 908-926 Convergence and determinants of anti-corruption disclosure among extractive firms in Africa
by King Carl Tornam Duho & Cletus Agyenim-Boateng & Emmanuel Tetteh Asare & Joseph Mensah Onumah
April 2020, Volume 30, Issue 4
- 955-965 Does culture influence whether a society justifies tax cheating?
by Ahmed Bani-Mustafa & Anas Al Qudah & Sadeq Damrah & Mamoon Alameen
May 2020, Volume 30, Issue 3
- 716-727 Microeconomics of corruption based on behavioural economics
by Vicente Humberto Monteverde - 742-758 Financial C.R.I.M.Es in small businesses: causes and consequences
by Radiah Othman & Fawzi Laswad & Matthew Berkahn - 776-794 RegTech solutions and AML compliance: what future for financial crime?
by Esman Kurum
April 2020, Volume 30, Issue 3
- 759-775 Religion and tax compliance among SMEs in Ghana
by Emmanuel Carsamer & Anthony Abbam
June 2020, Volume 30, Issue 2
- 404-419 The effectiveness of payroll system in the public sector to prevent fraud
by Zulkarnain Yusuf & Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin - 420-436 Tax evasion and public governance before and after the European “big bang”: a red flag for policymakers
by Ahmed Emadeldin Yamen & Hounaida Mersni & Abdulhadi Ramadan - 464-493 Disclosure of fraud control information in annual reports as a means of discharging public accountability
by Ludek Seda & Carol Ann Tilt
May 2020, Volume 30, Issue 2
- 389-403 Heterogeneous investors and deterioration of market integrity: an analysis of market manipulation cases
by Syed Qasim Shah & Izlin Ismail & Aidial Rizal bin Shahrin
March 2020, Volume 30, Issue 2
- 377-388 Italy: money transfer, money laundering and intermediary liability
by Livio Corselli - 522-535 Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning
by Abdulfatah Ali Belgasem-Hussain & Yousof Ibrahim Hussaien - 549-568 A comparative study on disqualification of company directors in the UK and Nigeria:
by Samet Caliskan & Pereowei Subai - 583-593 The effects of Ponzi schemes and revocation of licences of some financial institutions on financial threat in Ghana
by Edmond Ofori - 594-600 Legal basis for the fraud exception in letters of credit under English Law
by Zaid Aladwan
April 2020, Volume 30, Issue 2
- 494-511 Socioeconomic determinants of property crime offending in Ethiopia:
by Nigatu Wassie & Bekele Melese & Nahom Eyasu
January 2020, Volume 30, Issue 2
- 361-376 Determinants of occupational fraud losses: offenders, victims and insights from fraud theory
by Omari Zuberi Kalovya - 437-452 Rethinking political warfare in Italy: a bottom-up approach
by Alessandro Arcobasso - 569-582 Risk management, top management support, internal audit activities and fraud mitigation
by Waled Younes E. Alazzabi & Hasri Mustafa & Ahmed Ibrahim Karage
June 2020, Volume 29, Issue 4
- 1406-1419 Challenges of combating fraudulent practices: evidence from Nigerian public sector
by Shehu Umar Sa'id & Khairul Saidah Abas Azmi
May 2020, Volume 29, Issue 4
- 1172-1190 Determinants of investment decision in a Ponzi scheme: Investors’ perspective on the Modaraba scam
by Irfan Ullah & Wiqar Ahmad & Arshad Ali
January 2020, Volume 29, Issue 3
- 1114-1130 Do corrupting activities hamper economic growth? Fresh empirical evidence from an emerging economy
by John Kwaku Amoh & Kwasi Awuah-Werekoh & Kenneth Ofori-Boateng
March 2020, Volume 29, Issue 2
- 770-786 Is it suitable for your local governments? A contingency theory-based analysis on the use of internal control in thwarting white-collar crime
by Nanang Shonhadji & Ach Maulidi
July 2020, Volume 29, Issue 1
- 246-257 Ethnicisation of corruption in Nigeria
by Dare Ezekiel Arowolo
January 2020, Volume 29, Issue 1
- 202-214 An insider's look at the rise of Nigerian 419 scams
by Richard G. Brody & Sara Kern & Kehinde Ogunade
June 2020, Volume 28, Issue 4
December 2020, Volume 28, Issue 4
- 1093-1105 Conceptualising the interaction among organisational factors towards internal control quality
by Waled Younes E. Alazzabi & Hasri Mustafa & Mohamed Issa
November 2020, Volume 28, Issue 4
- 1259-1274 Piercing the corporate veil for environmental torts in Mauritius: a comparative study
by Ambareen Beebeejaun
March 2020, Volume 28, Issue 4
- 1296-1316 A jurisprudential analysis of the concurrent criminal jurisdiction over cross-border telecom fraud crime
by Lianlian Liu - 1317-1324 At what level of corruption does economic growth decrease?
by Mohamed Ali Trabelsi & Hédi Trabelsi
January 2020, Volume 28, Issue 3
- 765-773 Financial action task force and the fight against money laundering and the financing of terrorism
by Georgios Pavlidis - 883-891 Development of the university fraud prevention disclosure index
by Corina Joseph & Normah Haji Omar & Jennifer Tunga Janang & Mariam Rahmat & Nero Madi
February 2020, Volume 28, Issue 3
- 810-840 Is the fraud diamond perspective valid in Kenya?
by Kizito Ojilong’ Omukaga
December 2020, Volume 28, Issue 3
- 702-721 Blockchain and corporate fraud
by Hugo Benedetti & Ehsan Nikbakht & Sayan Sarkar & Andrew Craig Spieler
May 2020, Volume 28, Issue 3
- 906-925 Interest rate liberalization and economic growth nexus: does corruption matter?
by Abdulhadi Aliyara Haruna & Abu Sufian Abu Bakar
March 2020, Volume 28, Issue 3
- 632-646 The scope and limitations of external audit in detecting frauds in company’s operations
by Dragomir Dimitrijevic & Biljana Jovkovic & Suncica Milutinovic
November 2020, Volume 28, Issue 3
- 647-658 The demographic profile of victims of investment fraud: an update
by Mark Eshwar Lokanan & Susan Liu