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Content
July 2021, Volume 29, Issue 2
- 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 - 672-685 Fraud in the documents and the underlying contract in letters of credit under Jordanian and English law: a new prerequisite?
by Kamal Jamal Alawamleh & Shadi Helo Abu Helo - 741-764 Corporate fraud and relationships: a systematic literature review in the light of research onion
by Caroline de Oliveira Orth & Antônio Carlos Gastaud Maçada - 784-796 The conception of organisational fraud: the need for rejuvenation of fraud theory
by Ach Maulidi & Jake Ansell - 797-809 Corporate governance performance and financial statement fraud: evidence from Malaysia
by Noorul Azwin Md Nasir & Hafiza Aishah Hashim - 870-882 Customers’ awareness and knowledge level of fraudulent acts in electronic banking in Ghana: evidence from a universal bank
by John Kwaku Amoh & Dadson Awunyo-Vitor & Kenneth Ofori-Boateng
March 2020, Volume 28, Issue 2
- 433-447 Corruption at Rolls-Royce: can it happen again?
by Dominic Peltier-Rivest - 513-530 A critical analysis of corruption and anti-corruption policies in Italy
by Paola Maggio - 566-579 Research and improvement of fraud identification model of Chinese A-share listed companies based on M-score
by Wanting Lu & Xiaokang Zhao - 580-592 Great corruption – theory of corrupt phenomena
by Vicente Monteverde
October 2020, Volume 28, Issue 2
- 375-385 Unemployment and fraud during the Great Depression in New Zealand
by Radiah Othman & Rashid Ameer - 493-512 Tackling practical issues in fraud control: a practice-based study
by Ach Maulidi & Jake Ansell - 593-606 Money in politics: a recipe for corruption in Malaysia
by Khairul Saidah Abas Azmi & Rozaimah Zainudin - 607-612 Formjacking attack: Are we safe?
by Vijaya Geeta Dharmavaram
November 2020, Volume 28, Issue 2
- 359-374 Cybersecurity and global regulatory challenges
by Fabio Ramazzini Bechara & Samara Bueno Schuch - 464-479 Mapping geographic patterns in federal corporate agreements
by Emily M. Homer & George E. Higgins - 480-492 Food fraud: an international snapshot and lessons for Australia
by Jade Lindley - 548-565 Mauritius as an offshore financial centre and laws relating to tax avoidance and evasion
by Ambareen Beebeejaun - 613-627 Public accounting profession and fraud detection responsibility
by Ni Wayan Rustiarini & Anik Yuesti & Agus Wahyudi Salasa Gama
December 2020, Volume 28, Issue 2
January 2020, Volume 28, Issue 2
- 394-405 Whistleblowing Incentives
by Fabian Maximilian Teichmann & Marie-Christin Falker
April 2020, Volume 28, Issue 2
- 386-393 Importance of meaningful co-operation in preventing and interdicting economically motivated crime and misconduct
by Asanga Abeyagoonasekera - 420-432 Mapping the individual and structural theories of financial crimes
by Mark Eshwar Lokanan & Indy Aujla
June 2020, Volume 28, Issue 2
- 406-419 OECD’s global principles and EU’s tax crime measures
by Umut Turksen & Adam Abukari
June 2020, Volume 28, Issue 1
- 112-119 Corporate crime: a logical misconception, but with one analytical point
by Tage Alalehto
November 2020, Volume 28, Issue 1
- 268-283 The nexus between records management and perceived corruption in sub-Saharan Africa
by Kofi Koranteng Adu - 284-299 Suitability of forensic accounting in uncovering bank frauds in India: an opinion survey
by Mayank Gangwani
September 2020, Volume 28, Issue 1
- 98-111 Red teaming financial crime risks in the banking sector
by Benjamin Fraser Scott
October 2020, Volume 28, Issue 1
- 85-97 Understanding and application of crime of sabotaging production and operation in internet era
by Huawei Wang - 120-130 Perpetrators of corporate crimes in commercial organizations in Italy and Russia
by Georgy Rusanov - 300-319 Tax evasion, political/public corruption and increased taxation: evidence from Zimbabwe
by Ophias Kurauone & Yusheng Kong & Stephen Mago & Huaping Sun & Takuriramunashe Famba & Simbarashe Muzamhindo
August 2020, Volume 28, Issue 1
- 49-59 Get-Rich Quick scheme: Malaysian current legal development
by Aspalella A. Rahman & Ruzita Azmi & Rosylin Mohd Yusof - 60-74 Money laundering with cryptocurrency: open doors and the regulatory dialectic
by Daniel Dupuis & Kimberly Gleason - 187-203 Why are people trapped in Ponzi and pyramid schemes?
by Taofik Hidajat & Ina Primiana & Sulaeman Rahman & Erie Febrian - 204-213 Is there any relation between Hofstede’s cultural dimensions and corruption in developing countries?
by Danur Condro Guritno & Mahrus Lutfi Adi Kurniawan & Irfan Mangkunegara & Bhimo Rizky Samudro - 214-227 Tax evasion through fraudulent financial reporting amongst SMEs in Malaysia
by Zainal Abidin Ngah & Norashikin Ismail & Nadiah Abd Hamid - 228-243 Psychological factors: self- and circumstances-caused fraud triggers
by Dian Anita Nuswantara & Ach Maulidi - 244-267 The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement
by Suhaily Hasnan & Mardhiahtul Huda Mohd Razali & Alfiatul Rohmah Mohamed Hussain
July 2020, Volume 28, Issue 1
- 3-17 The potential negative impact of the misuse of Transparency International’s corruption index by the financial services industry
by Graham Baldock - 26-48 Political institutions and the control of corruption: a cross-country evidence
by Siew Pyng Christine Chong & Chwee Ming Tee & Seow Voon Cheng - 75-84 Everyone’s in, on the game: financial crime and the organization of sporting events.Looking for a“virtuous” model
by Sara Rigazio - 131-141 The need for anti-corruption policies in developing countries
by Richard G. Brody & Gaurav Gupta & Angela N. Ekofo & Kehinde Mayokun Ogunade - 142-155 Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory
by Christine Avortri & Richard Agbanyo - 170-186 Does corruption affect Islamic banking? Empirical evidence from the OIC countries
by Zuhairan Yunmi Yunan
May 2020, Volume 27, Issue 4
- 1047-1059 SEC enforcement targets: a Christian virtue ethics perspective
by Christopher J. Demaline - 1213-1220 Corporate crime: a logical misconception, but with one analytical point
by Tage Alalehto - 1307-1322 Behavioral red flags of fraud: a gender-basedex postanalysis
by Namrata Sandhu
August 2020, Volume 27, Issue 4
- 1323-1340 Modelling external debt – growth nexus: how relevant is governance?
by Waliu Olawale Shittu & Nor Asmat Ismail & Abdul Rais Abdul Latiff & Hammed Oluwaseyi Musibau
January 2020, Volume 27, Issue 4
- 1341-1348 Using anti-money laundering measures to curb pension fraud in Nigeria
by Ehi Eric Esoimeme
February 2020, Volume 27, Issue 4
- 1349-1359 Self-reported income data: are people telling the truth?
by Fernando Antonio Ignacio González - 1361-1377 National criminal jurisdiction over transnational financial crimes
by Chat Le Nguyen - 1379-1388 Remember the balance of forces
by Akira Matsuoka - 1389-1408 Tax avoidance: do board gender diversity and sustainability performance make a difference?
by Anis Jarboui & Maali Kachouri Ben Saad & Rakia Riguen
March 2020, Volume 27, Issue 4
- 1075-1087 The undeserving rich: can they be redeemed? Policy options for curbing illegal wealth
by James F. Gilsinan & James E. Fisher & Muhammad Islam & Henry M. Ordower & Wassim Shahin - 1107-1121 Combating the financing of proliferation: challenges and new tools
by Ian John Stewart & Andrea Viski & Jonathan Brewer
June 2020, Volume 27, Issue 4
- 1013-1025 Anticorruption policies in Brazil: constitutional challenges on implementing asset civil forfeiture
by Fabio Ramazzini Bechara & Gabriel Monti Manzano - 1061-1073 Controlling insider dealing through criminal enforcement in China
by Zhen Ye & Wangwei Lin & Neshat Safari & Charanjit Singh - 1089-1105 Effect of cybercrime laws on protecting citizens and businesses in the United Arab Emirates (UAE)
by Hassan Younies & Tareq Na'el Al-Tawil - 1143-1159 The risk of financial fraud: a management perspective
by Hafiza Aishah Hashim & Zalailah Salleh & Izzati Shuhaimi & Nurul Ain Najwa Ismail - 1161-1172 Does anti-corruption disclosure affect banking performance?
by Haitham Nobanee & Osama F. Atayah & Charilaos Mertzanis - 1173-1189 A longitudinal assessment on the development of financial fraud offending
by Dzhansarayeva Rima & Alimkulov Yerbol & Baissalov Ali & Bissengali Liliya & Kevin Beaver - 1191-1211 Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls
by Theodora Aba Abekah Koomson & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & Maureen Oquaye - 1221-1237 Retaliatory effect on whistle blowing intentions: a study of Indian employees
by Sunaina Kanojia & Shikha Sachdeva & Jai Prakash Sharma - 1239-1239 Measurement of damage from corruption in Brazil
by Jonatas Dutra Sallaberry & Liz Spinello Quaesner & Mayla Cristina Costa & Leonardo Flach - 1289-1305 Do capital structure and cash holding expropriate minority shareholders? A case of non-financial concentrated firms in Pakistan
by Wajid Alim & Muhammad Kaleem & Sammar Abbas & Dilawar Khan
July 2020, Volume 27, Issue 4
- 1027-1046 Bribery, extortion and “morally ambiguous” leadership in organizations
by Michel Dion - 1123-1141 The relationship between the companies’ political connections and audit fees
by Mahdi Salehi - 1253-1271 An innovative approach in combating economic crime using forensic accounting techniques
by Oluwatoyin Esther Akinbowale & Heinz Eckart Klingelhöfer & Mulatu Fikadu Zerihun - 1273-1287 Estimations of business exposure to corruption in Malaysia
by Selamah Abdullah Yusof & Mohd Nahar Mohd Arshad
April 2020, Volume 27, Issue 3
- 701-714 What makes a successful corporate investigator
by Michael King - 735-754 Corruption in business
by Afroza Begum - 871-884 Exploiting trust for financial gain: an overview of business email compromise (BEC) fraud
by Cassandra Cross & Rosalie Gillett - 885-895 The efficacy of multilateral anti-bribery convention with national government enforcement
by Mushfiq Swaleheen & Marcus Tim Allen
May 2020, Volume 27, Issue 3
- 715-734 Corruption and anti-corruption in China: a case study of high-ranking officials
by Jiahong He - 755-770 An exploratory empirical study of whistleblowing and whistleblowers
by Maria Krambia-Kapardis - 771-780 Active cyber defence strategies and techniques for banks and financial institutions
by Yorrick Creado & Vidyavati Ramteke - 821-834 De-escalation strategies for kleptocracy in Nigeria’s oil sector
by Vasudev Das - 835-853 The relationship between audit components and audit market adaptability
by Mahdi Salehi & Mahdi Saravani & Safoura Rouhi - 897-910 Identity theft: a small step towards big financial crimes
by Chander Mohan Gupta & Devesh Kumar - 933-943 Rural banks fraud: a story from Indonesia
by Taofik Hidajat - 959-975 Plastic card circumvention an infirmity of authenticity and authorization
by Vipin Khattri & Sandeep Kumar Nayak & Deepak Kumar Singh
June 2020, Volume 27, Issue 3
- 781-799 Tax evasion, firm’s value and governance: evidence from Tunisian Stock Exchange
by Olfa Nafti & Ines Kateb & Oumaima Masghouni - 855-870 Transnational regulatory networks: a study in compliance and legitimacy in counter-terrorist financing
by Doron Goldbarsht & Hannah Harris - 911-931 Role of money mules in money laundering and financial crimes a discussion through case studies
by Muhammad Subtain Raza & Qi Zhan & Sana Rubab - 945-958 Analysis of cyber-crime effects on the banking sector using the balanced score card: a survey of literature
by Oluwatoyin Esther Akinbowale & Heinz Eckart Klingelhöfer & Mulatu Fekadu Zerihun - 977-993 The implementation of the fraud exception rule: a comparative study
by Zaid Aladwan - 995-1007 Spiritual, psychological and social dimensions of taxpayers compliance
by Gede Adi Yuniarta & I. Gusti Ayu Purnamawati
August 2020, Volume 27, Issue 3
- 801-820 Corporate governance: on the crossroads of meta-regulation and social responsibility
by Tareq Na'el Al-Tawil & Hassan Younies
March 2020, Volume 27, Issue 2
- 437-476 The effectiveness of the international anti-corruption legal framework in the context and practice of Colombia
by Gloria Perez Torres
January 2020, Volume 27, Issue 2
- 313-322 Using the risk-based approach to curb modern slavery in the supply chain
by Ehi Eric Esoimeme - 323-335 Critiques and further directions for fraud studies
by Ach Maulidi - 355-368 Corruption and control from the perspective of Islam
by Waled Younes E. Alazzabi & Hasri Mustafa & Ahmed Razman Abdul Latiff - 369-386 Earnings management: a strategic adaptation or deliberate manipulation?
by Shathees Baskaran & Nalini Nedunselian & Chun Howe Ng & Nomahaza Mahadi & Siti Zaleha Abdul Rasid