Content
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
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
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