Journal of Financial Crime: Volume 21 Issue 1

The FSA, “credible deterrence”, and criminal enforcement – a “haphazard pursuit”?

Gary Wilson, Sarah Wilson

Located within growing scholarly interest in linking the global financial crisis with revelations of financial crime, this piece utilises Roman Tomasic's suggestion that the…

“Gossip boys”: insider trading and regulatory ambiguity

Laura L. Hansen

The purpose of this viewpoint, case study analysis paper is to assist in understanding how history repeats itself in the case of insider trading, even with regulatory…

Perception of political corruption as a function of legislation

Maria Krambia-Kapardis

The main aim of the paper is to determine whether countries with enacted legislation on electoral accountability issues (such as conflict of interest, revolving doors, asset…

Financial crime prosecution, legal certainty and exigency of policy: case of Nigeria's EFCC

Tayo Oke

In its fight against money laundering involving politically exposed persons (PEPs), the Economic and Financial Crimes Commission (EFCC) has the dual mandate of maintaining…

SMEs and the business reality of criminality (the case of Estonia)

Paul Gordon Dickinson

The aim of the paper is to identify key areas of criminality that affects SMEs and assess and link academic literature on criminality in relation to those areas with the empirical…

Detection and prevention of financial abuse against elders

Priscilla A. Harries, Miranda L. Davies, Kenneth J. Gilhooly, Mary L.M. Gilhooly, Deborah Cairns

This paper reports on banking and finance professionals' decision making in the context of elder financial abuse. The aim was to identify the case features that influence when…

Earnings management practices in India: a study of auditor's perception

Divya Verma Gakhar

Earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of standard accounting practices, but certainly deviate from the…

Order-based manipulation: evidence from Hong Kong stock market

Chun-Hin Chan, Alfred Ka Chun Ma

– The paper aims to investigate order-based manipulation that consists of order-placing strategies.

Public responsibility and private action

Li-Hong Xing

2013 Awards for Excellence