Journal of Financial Crime: Volume 26 Issue 1

Editorial

Impediments affecting the curbing of illicit financial flows of organised crime in developing economies: Policy implications

The purpose of this paper is to examine the treats hindering war against illicit financial flows of organised crime in developing economies and Nigeria in particular. The…

Disentangling anti-corruption agencies and accounting for their ineffectiveness

The purpose of this paper is to provide an adequate account of anti-corruption agency (ACA) ineffectiveness and propose the kind of ACA that would hold the promise of success. The…

Tax evasion in the media: a comparison of Southern vs Central and Northern Italy

The representation of economic and financial crimes in the mass media can have a significant impact on readers’ and citizens’ perceptions of illegality and on a firm’s propensity…

Cybercrime: an emerging threat to the banking sector of Pakistan

The purpose of this study is to gain more insight into the impact of cybercrime incidents in the banking sector of Pakistan. This study investigates the significant contribution…

How modern psychology can help us understand white-collar criminals

This paper aims to add to the theoretical discussion of white-collar crime by introducing modern psychological decision-making literature and the potential effect on white-collar…

Christian attitudes toward ethics of tax evasion: a case study

The purpose of this study is to examine Christian views on the ethics of tax evasion.

Corporate fraud and information asymmetry in emerging markets: Case of firms subject to enforcement actions in Malaysia

The purpose of this study is to examine changes in firms’ level of information asymmetry in emerging market of Malaysia for the period of 2000-2016. Specifically, the study…

Factor analysis of financial crime-related issues

The purpose of this paper is to propose indices that were freely considered as relevant for the analysis of financial crime-related issues in Nigeria and list them in the…

Combating corruption in Nigeria: the emergence of whistleblowing policy

This paper aims to appraise the roles of whistleblowing policy as a tool for combating corruption in Nigeria. Methodologically, it examines how the policy could be strengthened to…

Policing the illicit trade of tobacco in Australia

The purpose of this study is to identify factors that have led to the rebirthing of the illicit cultivation of tobacco in Australia known as chop-chop. Limited research has been…

Mapping corruption in procurement

This paper aims to focus on understanding and preventing corruption in procurement in public sector settings. Just as not all corruption is the same, not all procurement is the…

Internal auditor’s compliance to code of ethics: Empirical findings from Malaysian Government-linked companies

The purpose of this study was to determine the professional competency levels acquired by internal auditors in detecting unethical behaviour, to evaluate the position of internal…

Role of government’s legal adviser in curbing corruption in Israel

The status of government’s legal adviser in Israel is complicated and controversial. This status deeply impacts discretion and independence, especially in the role of combating…

Combatting public procurement criminality or simple rules for complex cases

Crimes that take place in the context of procurements, such as corruption and subsidy fraud, are a major problem for both integrity and fiscal accountability of public…

Fraud in small charities: evidence from England and Wales

Despite the increasing awareness of fraud in organisations and the potential benefits of strong fraud management through deterrence and prevention in the UK, there remains limited…

Audit and risk committee in financial crime prevention

This empirical study aims to examine two areas: first, the characteristics of the audit committee and their relationship with corporate financial crime so as to ensure that their…

Transfer pricing, earnings management and tax avoidance of firms in Ghana

This paper aims to investigate how transfer pricing (TP) and earnings management affect tax avoidance of firms in Ghana.

To whistle or not to whistle? Determinants and consequences

Many corporate scandals that occurred recently have indicated the importance of a whistle-blowing mechanism in preventing fraud and malpractices from damaging the organizations…

Predicting susceptibility to cyber-fraud victimhood

This paper aims to develop a theoretical framework to predict susceptibility to cyber-fraud victimhood.

A taxing assessment: Evaluating South African mechanisms that curtail tax fraud in cases of impeachable transactions

The purpose of this paper is to enlighten the reader about the development in tax law. Moreover, the author intends to show that other measures could be implemented to supplement…

Determinants of sales misconduct in Indian retail banking services: Does sales approach lead malpractices?

The purpose of this paper is to demonstrate those factors which are responsible for the sales misconduct in Retail banking services across the world and try to find out the…

Corruption and socio-political economic structures: a case of Nigeria

“Corrupt practices” is a recurring feature of media coverage. The paper seeks to encourage debates about the influence of institutional structures on agency to break away from…

Advancing theory of fraud: the S.C.O.R.E. model

This paper aims to elaborate on the theory of fraud by enhancing the existing theories behind the factors that force people to commit fraud.

Corruption in Russia’s Primorsky Kray: is transparency the answer?

The purpose of this paper is to use open-source Russian government data to investigate the relationship between transparency and corruption. Russia is a developed country with a…