Journal of Financial Crime: Volume 23 Issue 3

Editorial

Barry Rider

Anti-money laundering law: a new legal regime to combat financial crime in Malaysia?

Aspalella A. Rahman

Before the enactment of the Anti-Money Laundering and Anti-Terrorism Financing Act 2001 (AMLATFA), the fight against financial crime can be found in several statutes such as the…

The Indian Kattalio Game: mapping the counterfeit currency network in India

Balasubramaniyan Viswanathan

The purpose of this paper is to study the counterfeit currency network in India. This research is an endeavour to bring out various layers which act as source, collection and…

Football clubs and financial crimes in Greece

Argyro Elisavet Manoli, Georgios A. Antonopoulos, Michael Levi

The purpose of the current article is to provide an account of the financial crimes that are committed within the football clubs in Greece.

Agency theory and financial crime: the paradox of the opportunistic executive

Michel Dion

The purpose of this paper is to philosophically address the issue of managerial opportunism and to describe the paradox of the opportunistic executive, particularly when the CEO…

General strain and procedural justice in retail banking: A qualitative case study with a multi-theoretical approach to improving compliance policy

Peter Leasure

The purpose of the current study is to examine the applicability of general strain and procedural justice theories to retail banking deviance in an effort to improve compliance…

Non-compliance of licence holders towards disclosure based regulation in Malaysian securities markets

Asmah Laili Yeon, Faridahwati Mohd Shamsudin

The purpose of this paper is to examine non-compliance of licence holders towards disclosure-based regulation in Malaysian securities markets in relation to the implementation of…

Stealing from the boss: who is looking?

Peter John Lenz, Adam Graycar

The purpose of this paper is to discover organisational governance lessons that emerge from the unique facts and characteristics of one significant corporate fraud in Australia.

Do financial criminals commit perfect crimes?

Frederic Compin

Financial criminals commit crimes with such disconcerting ease that economic and social stability is threatened. Armed with intangible knowledge and backed by legal, financial and…

Online piracy: an emergent segment of the shadow economy. Empirical insight from Poland

Bogdan Mróz

The purpose of this paper is to investigate the underlying causes, scale and scope as well as the effects of piracy as a form of the shadow economy throughout Poland, drawing on…

Investment opportunity and anticipatory smoothing in corporate enterprises in India

Sandeep Goel

Income smoothing is exercised by the management for numerous reasons. Growth opportunities available to a firm are a very important reason but an undermined area for income…