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Content
January 2020, Volume 27, Issue 2
- 387-396 The rising phenomenon of financial scams: evidence from Japan
by Yoshihiko Kadoya & Mostafa Saidur Rahim Khan & Tomomi Yamane - 477-492 Whistleblowing intentions of accounting students
by Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & Fred Kwasi Anokye & Festus Odotei Okoe - 493-504 Where there is smoke there is fire: front running at MAC and DICE securities Pakistan
by Tooba Akram & Saadia Irfan - 505-530 Reinvigorating the human instrument
by Hendi Yogi Prabowo - 531-539 Tax evasion and financial instability
by Peterson K. Ozili - 541-559 When and why (honest) people commit fraudulent behaviours?
by Ach Maulidi - 561-571 Historic analogs of civil confiscation of unexplained wealth – the case of Bulgaria
by Todor Kolarov - 573-586 Storytelling of bureaucratic white-collar crimes in Indonesia: is it a matter of reciprocal norm?
by Ach Maulidi - 587-600 A generic investigation process for South African commercial forensic practitioners
by Jacobus Gerhardus J. Nortje & Daniel P. Bredenkamp - 601-617 Is Nigeria really fighting to win the anti-corruption war?
by Agaptus Nwozor & John Shola Olanrewaju & Segun Oshewolo & Modupe Bosede Ake - 619-633 In plain sight – developing strategic responses to corporatised organised crime
by Kenneth Murray
February 2020, Volume 27, Issue 2
- 337-354 Understanding and controlling financial fraud in the drug industry
by Isaac Akomea-Frimpong & Charles Andoh - 413-422 Corporation blameworthiness and federal criminal fines
by Emily M. Homer & George E. Higgins - 423-436 A decade of corruption studies in Malaysia
by Nurisyal Muhamad & Norhaninah A. Gani - 635-650 Corruption and FDI inflow to Nigeria: a nonlinear ARDL approach
by Suleiman Zangina & Sallahuddin Hassan - 651-662 Persistence of bribery in West African countries
by Sani Abubakar Saddiq & Abu Sufian Abu Bakar - 663-682 Financial exclusion as a consequence of counter-terrorism financing
by Zeynab Malakoutikhah - 683-695 Anti-bribery information
by Haitham Nobanee & Nejla Ellili
April 2020, Volume 27, Issue 2
- 397-411 Creative accounting a tool for financial crime: a review of the techniques and its effects
by Chander Mohan Gupta & Devesh Kumar
February 2020, Volume 27, Issue 1
- 67-77 Fraud against hedge funds: implications to operational risk and due diligence
by Majed R. Muhtaseb - 104-118 Assessment of corruption in the humanitarian assistance in Puntland State of Somalia
by Abdinur Abdirisak Sofe - 188-201 Antecedents and consequences of staff related fraud in the Ghanaian banking industry
by Alexander Ekow Asmah & Williams Abayaawien Atuilik & Dominic Ofori - 258-273 Do firms harvest from political connections during general elections? Case of Pakistan
by Ayesha Ashraf & M. Kabir Hassan & Khurram Abbas & Qamar Uz Zaman
January 2020, Volume 27, Issue 1
- 1-23 Fighting financial crime: failure is not an option
by Shazeeda Ali - 24-28 Unexplained wealth and for what purpose: a Sri Lankan perspective
by Asanga Abeyagoonasekera - 29-42 Revealing the unexplained wealth in Indonesian corporation
by Anastasia Suhartati Lukito - 43-57 Corruption accounting and growth: towards a new methodology
by Martin Grandes & Ariel Coremberg - 58-66 Bitcoin, corruption and economic freedom
by Jackie Johnson - 78-91 Local responses to a national initiative on organised crime and local government procurement fraud
by Alan Doig & Peter A. Sproat - 92-103 Advances and issues in fraud research: a commentary
by Peterson K. Ozili - 119-129 Personality traits common to fraud investigators
by Lynn H. Clements - 130-142 Capable guardianship against identity theft
by Norah Ylang - 143-154 What makes the base of the pyramid susceptible to investment fraud
by Sadrita Deb & Subhojit Sengupta - 155-171 Political connections, joint audit and tax avoidance: evidence from Islamic banking industry
by Hana Ajili & Hichem Khlif - 172-187 Testing the fraud triangle: a systematic review
by Emily M. Homer - 202-216 Whistleblowing system, Machiavellian personality, fraud intention
by Hanrin Damas Triantoro & Intiyas Utami & Corina Joseph - 217-230 Institutionalising the war against corruption: new approaches to assets tracing and recovery
by Ehi Eric Esoimeme - 231-244 Criminalisation of terrorism financing in Iranian law
by Zeynab Malakoutikhah - 245-257 Hypotheses on the causes of financial crime
by Vincenzo Ruggiero - 274-282 Unethical practices peer-to-peer lending in Indonesia
by Taofik Hidajat - 283-293 Organisational fraud: a discussion on the theoretical perspectives and dimensions
by Afzal Izzaz Zahari & Jamaliah Said & Roshayani Arshad - 294-306 Channels of corruption in Africa: analytical review of trends in financial crimes
by Kempe Ronald Hope, Sr
October 2019, Volume 26, Issue 4
- 923-937 The frequency of corporate misconduct: public enforcement versus private reality
by Eugene Soltes - 938-950 Japan’s Yakuza – still alive, and yes, they do matter
by Grant Frederick Newsham - 951-968 Fraud triangle in public procurement: evidence from Indonesia
by Ni Wayan Rustiarini & Sutrisno Sutrisno & Nurkholis Nurkholis & Wuryan Andayani - 969-977 Trend and pattern of economic and financial crimes statutes in Nigeria
by Osaretin Aigbovo - 978-992 Executive remuneration: the power and dominance of human greed
by Ernestine Gheyoh Ndzi - 993-1005 Differentiating risk factors of Ponzi from non-Ponzi frauds
by Vasant Raval & Vivek Raval - 1006-1013 Are we any good at protecting our societies and economies from the threat of economic crime and misconduct?
by Domitilla Vanni - 1014-1026 Criminal state: understanding narcotics trafficking networks in North Korea
by Zhongmin Liu - 1027-1047 Detecting counterfeit pharmaceutical drugs
by Dominic Peltier-Rivest & Carl Pacini - 1048-1064 Estimating the underground economy, illegal money and tax evasion in Qatar
by Awadh Ahmed Mohammed Gamal & Jauhari Dahalan & K. Kuperan Viswanathan - 1065-1077 Local corruption and local stock returns
by Serkan Karadas & William McAndrew & Minh Tam Tammy Schlosky - 1078-1084 Methods of bribery in multinational corporations
by Fabian Maximilian Johannes Teichmann - 1085-1094 Reconsidering criminal law-based liability for corporations and directors in South Africa
by Herbert Kawadza - 1095-1106 Sources of criminal law in the area of responsibility for economic crimes in Russia and Italy
by Georgy Rusanov - 1107-1116 Strengthening the role of lawyers and other professional advisers in addressing economic and financial crimes in Indonesia
by Anastasia Suhartati Lukito - 1117-1132 Tax compliance behaviour of small business enterprises in Uganda
by Rebecca Isabella Kiconco & Waliya Gwokyalya & Arthur Sserwanga & Waswa Balunywa - 1133-1145 Corruption, money laundering and Nigeria’s crisis of development
by Adebisi Arewa - 1146-1164 Board ethical commitment and corporate performance: Malaysian evidence
by Ahmad Saiful Azlin Puteh Salin & Zubaidah Ismail & Malcolm Smith & Anuar Nawawi - 1165-1202 Work-related whistle-blowing in democratic societies context
by Kadriye Bakirci - 1203-1215 Political connections and corporate social responsibility reporting in Portugal
by Maria Teresa Bianchi & Patrícia Monteiro & Graça Azevedo & Jonas Oliveira & Rui Couto Viana & Manuel Castelo Branco - 1216-1228 A fraud investigation plan for a false accounting and theft case
by Mark Eshwar Lokanan
July 2019, Volume 26, Issue 3
- 669-682 Antecedents and consequences of staff-related fraud in the Ghanaian banking industry
by Alexander Ekow Asmah & Williams Abayaawien Atuilik & Dominic Ofori - 683-691 Learning from failure: cross-border confiscation in the EU
by Georgios Pavlidis - 692-704 The relationship between foreign aid and corruption: a case of selected Asian countries
by Muhammad Ali & Lubna Khan & Amna Sohail & Chin Hong Puah - 705-718 Seeds of systemic corruption in the post-Brexit UK
by Lorenzo Pasculli - 719-745 Conceptualizing corruption prevention: a systematic literature review
by Nicholas Bautista-Beauchesne & César Garzon - 746-752 Bribery – an obstacle to international development
by Fabian Maximilian Johannes Teichmann - 753-773 The effect of corruption on bank profitability
by Segun Thompson Bolarinwa & Funmi Soetan - 774-785 Effects of corruption on military expenditures
by Imtiaz Arif & Lubna Khan & Syed Ali Raza - 786-792 Insider trading – unsolved issues
by Fabian Maximilian Johannes Teichmann - 793-807 Impact of terrorism on stock markets across the world and stock returns
by Laila Memdani & Guruprasad Shenoy - 808-835 A comparative study of retail banking practices in compliance with regulatory standard
by Suman Mittal & Krishan K. Garg & Renu Aggarwal - 836-860 A Gadamerian perspective on financial crimes
by Michel Dion - 861-873 Anti-corruption reporting in emerging country multinationals
by José Vale & Manuel Castelo Branco - 874-880 Using the lie detector test to curb corruption in the Nigerian Police Force
by Ehi Eric Esoimeme - 881-896 Climbing the corporate ladder: desired leadership skills and successful psychopaths
by Dallas Hill & Hannah Scott - 897-909 The effect of SOX on audit quality
by Moo Sung Kim & Jagadish Dandu & Perihan Iren - 910-920 Impact of economic and financial crimes on economic growth in emerging and developing countries
by Sani Abubakar Saddiq & Abu Sufian Abu Bakar
April 2019, Volume 26, Issue 2
- 401-411 Political connections, corruption and tax evasion: a cross-country investigation
by Hichem Khlif & Ines Amara - 412-431 Analysis of employee and management fraud in Tanzania
by Omari Zuberi & Siasa Issa Mzenzi - 432-446 Inherent criminogenesis in business organisations
by Alexander Glebovskiy - 447-463 Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry
by Soheil Kazemian & Jamaliah Said & Elham Hady Nia & Hamidreza Vakilifard - 464-476 Short-term performance of stocks after fraudulent financial reporting announcement
by Mehmet Eryigit - 477-487 A strategic approach for the crime of tax evasion
by Bruno Chiarini & Elisabetta Marzano - 488-495 The psychology of the corrupt: some preliminary findings
by Claire Nee & Mark Button & David Shepherd & Dean Blackbourn & Sharon Leal - 496-518 The influence of a board’s ethical commitment on corporate governance in enhancing a company’s corporate performance
by Ahmad Saiful Azlin Puteh Salin & Zubaidah Ismail & Malcolm Smith & Anuar Nawawi - 519-525 Incentive systems in anti-bribery whistleblowing
by Fabian Maximilian Johannes Teichmann - 526-548 Asset confiscation in Europe – past, present, and future challenges
by Johan Boucht - 549-555 Battling corruption in Malaysia: What can be learned?
by Nur Shafiqa Kapeli & Nafsiah Mohamed - 556-567 Authentic leadership and internal whistleblowing intention
by Rita Anugerah & Muhammad Rasyid Abdillah & Rizqa Anita - 568-582 The cost of corruption
by Vicente Humberto Monteverde - 583-596 Lawyers’ predicaments in complying with the anti-money laundering law in Malaysia
by Saslina Kamaruddin & Zaiton Hamin - 597-606 United Nations vs transnational organized crime: a glimpse of the future?
by Frank G. Madsen - 607-622 Fraud and guilt: rationalization strategies and the relevance of Kierkegaardian life-views
by Michel Dion - 623-633 Who can spot an online romance scam?
by Monica T. Whitty - 634-646 Artificial intelligence: accelerator or panacea for financial crime?
by Peter Yeoh - 647-664 Does insider trading pay?
by Aneta Spaic & Claire Angelique Nolasco & Lily Chi-Fang Tsai & Michael S. Vaughn
January 2019, Volume 26, Issue 1
- 5-21 Impediments affecting the curbing of illicit financial flows of organised crime in developing economies
by Emmanuel Sotande - 22-35 Disentangling anti-corruption agencies and accounting for their ineffectiveness
by Maria Krambia-Kapardis - 36-49 Tax evasion in the media: a comparison of Southern vs Central and Northern Italy
by Andrea Mangani - 50-60 Cybercrime: an emerging threat to the banking sector of Pakistan
by Muhammad Shoukat Malik & Urooj Islam - 61-73 How modern psychology can help us understand white-collar criminals
by Thomas E. Dearden - 74-94 Christian attitudes toward ethics of tax evasion: a case study
by Robert W. McGee & Serkan Benk - 95-112 Corporate fraud and information asymmetry in emerging markets
by Abdul Ghafoor & Rozaimah Zainudin & Nurul Shahnaz Mahdzan - 113-130 Factor analysis of financial crime-related issues
by Gabriel Babatunde Iwasokun & Richard Olufemi Akinyede & Catherine Folake Fadamiro & Oniyide Alabi Bello - 131-145 Combating corruption in Nigeria: the emergence of whistleblowing policy
by Hossein Gholami & Habeeb Abdulrauf Salihu - 146-161 Policing the illicit trade of tobacco in Australia
by Michael King - 162-178 Mapping corruption in procurement
by Adam Graycar - 179-194 Internal auditor’s compliance to code of ethics
by Noor Furzanne Alias & Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin - 195-202 Role of government’s legal adviser in curbing corruption in Israel
by Denis Primakov - 203-210 Combatting public procurement criminality or simple rules for complex cases
by Bijan Nowrousian - 211-222 Fraud in small charities: evidence from England and Wales
by Paschal Ohalehi - 223-234 Audit and risk committee in financial crime prevention
by Wan Nailah Abdullah & Roshima Said - 235-259 Transfer pricing, earnings management and tax avoidance of firms in Ghana
by Mohammed Amidu & William Coffie & Philomina Acquah - 260-276 To whistle or not to whistle? Determinants and consequences
by Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin - 277-292 Predicting susceptibility to cyber-fraud victimhood
by Monica T. Whitty - 293-312 A taxing assessment
by Paul Nkoane - 313-329 Determinants of sales misconduct in Indian retail banking services
by Suman Mittal & Krishan K. Garg - 330-371 Corruption and socio-political economic structures: a case of Nigeria
by Olatunde Julius Otusanya & Sarah G. Lauwo - 372-381 Advancing theory of fraud: the S.C.O.R.E. model
by Georgios L. Vousinas - 382-395 Corruption in Russia’s Primorsky Kray: is transparency the answer?
by Matthew Benjamin Levie
October 2018, Volume 25, Issue 4
- 926-939 Judicial corruption: the case of Nigeria
by Vasudev Das - 940-950 Viewing organised crime and terrorist organisations through the financial threats they pose to society
by Thomas Ren - 951-961 Terrorism, organised crime and threat mitigation in a globalised world
by Yara El Siwi - 962-968 Terrorism financing and money laundering: two sides of the same coin?
by Frederic Compin - 969-983 Workplace fraud and theft in SMEs
by Kemi Yekini & Paschal Ohalehi & Ifeyinwa Oguchi & James Abiola - 984-996 Implementing national policing agendas and strategies for fraud at local level
by Alan Doig - 997-1023 Be like water: developing a fluid corruption prevention strategy
by Hendi Yogi Prabowo & Suhernita Suhernita - 1024-1038 The case studies of fraud prevention mechanisms in the Malaysian medium enterprises
by Malar Gunasegaran & Rohaida Basiruddin & Siti Zaleha Abdul Rasid & Adriana Mohd Rizal - 1039-1061 Healthcare fraud under the microscope: improving its prevention
by Nicole F. Stowell & Martina Schmidt & Nathan Wadlinger - 1062-1076 Helping auditors identify deception through psycholinguistics
by Rebecca Nicolaides & Richard Trafford & Russell Craig - 1077-1093 Corporate disclosure on anti-corruption practice
by Ayman Issa & Antonio Alleyne - 1094-1104 Human aspirations or human rights?
by Claire Karle - 1105-1110 Anti-bribery compliance incentives
by Fabian Maximilian Johannes Teichmann - 1111-1122 Customs, mores and culture in determining the scope of law and financial crime control – relevance of Savigny and Lord Denning’s analysis
by Adeoye Johnson Adetunji
July 2018, Volume 25, Issue 3
- 636-645 Hedge fund manager fraud through PIPEs
by Majed R. Muhtaseb - 646-657 Financial health and management practices: a multi-year cross country analysis of PLCs
by Md Shamimul Hasan & Normah Omar & ABM Rashedul Hassan - 658-668 Ascertaining the effectiveness of Economic and Financial Crimes Commission (EFCC) in tackling corruptions in Nigeria
by Ibrahim Umar & Rose Shamsiah Samsudin & Mudzamir bn Mohamed - 669-680 Corruption in the Nigeria Judicial System: An Overview
by Habeeb Abdulrauf Salihu & Hossein Gholami - 681-701 Kleptocracy and foreign corruption manifesting in illicit financial flows
by Ted C. Moorman - 702-720 Parameters of automated fraud detection techniques during online transactions
by Vipin Khattri & Deepak Kumar Singh - 721-733 TBML suspicious activity reports – a financial intelligence unit perspective
by Mohammed Ahmad Naheem - 734-749 Preserving the distinctiveness of corporate marks
by Afroza Begum - 750-769 Tax-related illicit financial flows and human rights
by Juan Pablo Bohoslavsky - 770-783 Does fear of victimization deter online shopping?
by Szde Yu - 784-794 The battle against fraud: do reporting mechanisms work?
by Dominic Peltier-Rivest - 795-810 What made base erosion and profit shifting project possible?
by Akira Matsuoka - 811-837 The gendering of fraud: an international investigation
by Theresa Hilliard & Presha E. Neidermeyer - 838-844 Crime prevention in terms of criminal intent criteria in white-collar crime
by Tage Alalehto - 845-858 Asymmetric influence of corruption distance on FDI
by Birgit Burböck & Anita Macek & Edith Podhovnik & Christian Zirgoi - 859-869 In an ideal world who should carry the can for wrongdoing business?
by Domitilla Vanni - 870-881 Understanding fraud in Malaysian SMEs
by Abdoulaye N’Guilla Sow & Rohaida Basiruddin & Siti Zaleha Abdul Rasid & Maizaitulaidawati Md Husin - 882-890 The application of cognitive interviews to financial crimes
by Mark Eshwar Lokanan - 891-906 Internal control and employees’ occupational fraud on expenditure claims
by Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin - 907-922 Are organizational factors more prevailing than individual factors in mitigating employee fraud?
by Jamaliah Said & Normah Omar & Marhamah Rafidi & Sharifah Norzehan Syed Yusof
May 2018, Volume 25, Issue 2
- 248-276 Police corruption: a comparison between China and India
by George Chak man Lee - 277-286 The creation of express, resulting and constructive trust in banking transactions
by George Demetriades - 287-293 Financing terrorism through hawala banking in Switzerland
by Fabian Maximilian Johannes Teichmann - 294-308 Uncomfortable truths? ML=BS and AML= BS2
by Ronald F. Pol - 309-319 Combatting organised crime and terrorism in Central Asia
by Emma van Santen - 320-336 Madoff’s Ponzi investment fraud: a social capital analysis
by Paul Manning - 337-353 A public perception study on bribery as a crime in Turkey
by Serkan Benk & Robert W. McGee & Tamer Budak - 354-361 The law is just the law: analysing the definition of corruption in Zimbabwe
by Prosper Simbarashe Maguchu - 362-368 Moving in the right direction to fight financial crime: prevention and detection
by Fitriya Fauzi & Kenneth Szulczyk & Abdul Basyith - 369-383 Asset misappropriation in small businesses
by Jay P. Kennedy - 384-399 Tackling fraud effectively in central government departments
by Michael Gilbert & Alison Wakefield - 400-418 Impact of fraud on Ghanaian SMEs and coping mechanisms
by Charles Andoh & Daniel Quaye & Isaac Akomea-Frimpong - 419-435 Bitcoin money laundering: mixed results?
by Rolf van Wegberg & Jan-Jaap Oerlemans & Oskar van Deventer - 436-449 Inventory control weaknesses – a case study of lubricant manufacturing company
by Norazira Abd Karim & Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin - 450-466 Adequacy of law enforcement and prosecution of economic crimes in South Africa
by Andries P. Swanepoel & Jacolize Meiring - 467-498 The art of deterrence: Singapore’s anti-money laundering regimes
by Veltrice Tan - 499-517 Fraud prevention in Malaysian small and medium enterprises (SMEs)
by Abdoulaye N’Guilla Sow & Rohaida Basiruddin & Jihad Mohammad & Siti Zaleha Abdul Rasid - 518-526 Backdating of executive stock options: comparing financial and nonfinancial industries
by Kienpin Tee & Marilyn Wiley - 527-544 Fraud prevention initiatives in the Nigerian public sector
by Rabiu Abdullahi & Noorhayati Mansor - 545-561 A model for preventing corruption
by Dominic Peltier-Rivest - 562-575 Regulating virtual currencies – the challenges of applying fiat currency laws to digital technology services
by Mohammed Ahmad Naheem - 576-588 Nigerian corruption complex: rethinking complementarities to curative measures
by Moses Udo Ikoh - 589-597 Cheque kiting? I have an idea!!
by Cenap Ilter - 598-618 Greed of the elite; capital flight from a fragile country: case of Burundi
by Arcade Ndoricimpa - 619-631 Borderless crimes and digital forensic: Nigerian perspectives
by Adebisi Arewa
January 2018, Volume 25, Issue 1
- 5-27 Report on the debate regarding EU cash payment limitations
by Nikos Passas - 28-56 Forgetting corruption: unlearning the knowledge of corruption in the Indonesian public sector
by Hendi Yogi Prabowo & Jaka Sriyana & Muhammad Syamsudin - 57-69 Kleptocracy in Nigeria
by Vasudev Das - 70-80 Reflections on Rwanda’s approaches to crime related asset recovery
by Francis Dusabe - 81-94 Pyramids, Ponzis and fraud prevention: lessons from a case study
by Stacie Bosley & Maggie Knorr - 95-108 Anti-money laundering disclosures and banks’ performance
by Haitham Nobanee & Nejla Ellili - 109-130 Bitcoin transactions: a digital discovery of illicit activity on the blockchain
by Adam Turner & Angela Samantha Maitland Irwin - 131-139 Accountability of senior compliance management for compliance failures in a credit institution
by Michael H. Meissner - 140-154 Strengthening the effectiveness of whistleblowing system
by Ilham Nurhidayat & Bevaola Kusumasari - 155-169 Tax malfeasance of high net-worth individuals in Malaysia: tax audited cases
by Rasyidah Che Rosli & Lai Ming Ling & Roslani Embi - 170-186 Preventing malfeasance in low corruption environments: twenty public administration responses
by Adam Graycar & Adam B. Masters - 187-209 Can “harmonization” antidote tax avoidance and other financial crimes globally?
by Norman Mugarura - 210-217 Liability for negligently issued anti-mafia certificates
by Paola Monaco - 218-229 The cost of not wanting to know – the professions, money laundering and organised crime
by Kenneth Murray - 230-243 Do white-collar offenders find prison more punitive than property offenders
by David C. May & Brian K. Payne