Journal of Financial Crime: Volume 23 Issue 4

The London Anti-Corruption Summit May 2016

Causes, effects and deterrence of insurance fraud: evidence from Ghana

This paper aims to measure the extent of effects of insurance fraud on the financial performance of insurance companies in Ghana. It also examines the causes and stringent…

Combating corruption in Nigeria and the constitutional issues arising: Are they facilitators or inhibitors?

The purpose of this paper therefore is to identify and examine major issue-areas in law, prominent among which are the Plea-Bargain and S308 Immunity Clause, and how they impact…

EFCC and the politics of combating corruption in Nigeria (2003-2012)

This paper aims to assess if the Economic and Financial Crimes Commission (EFCC) has been effective in combating corruption in Nigeria from 2003-2012.

Rana disaster: how far can we proceed with CSR?

This paper aims to investigate corporate social responsibility (CSR) in corporate business and stimulate a debate on this to combat the modern day slavery in Garment Industries…

How corruption affects loan portfolio quality in emerging markets?

The purpose of this paper is to empirically investigate the impact of corruption on the asset quality of banks operating in emerging market economies over the period 2008-2012…

Fraud detection suicide: the dark side of white-collar crime

The purpose of this paper is to explore the issue of suicide, a violent act against one’s self, as it relates to white- and red-collar crimes. White-collar crime can be described…

Assessing the omission of records from a data set using Benford’s law

The purpose of this paper is to propose a methodology to estimate the number of records that were omitted from a data set, and to assess its effectiveness.

The problem of “white noise”: examining current prevention approaches to online fraud

The purpose of this paper is to examine the current prevention messages that exist surrounding the prevention of online fraud. In particular, it focuses on the amount and level of…

An examination of judicial independence in China

The purpose of this paper is to consider and evaluate judicial independence in China, through reviewing the value in its presence, assessing its current state in China and…

Moral dilemmas in migration policy: economic and commercial implications

The purpose of this paper is to alert commercial enterprises, and politicians, of the moral implications of policy decisions.

Tackling bribery and corruption in the Middle East: perspectives from the front line

The aim of this paper is to see how senior managers in Middle East, an area frequently associated with high levels of bribery and corruption, tackle these in their organisations.

Social media content and sentiment analysis on consumer security breaches

Security breaches have been arising issues that cast a large amount of financial losses and social problems to society and people. Little is known about how social media could be…

Auditors’ experience with corporate psychopaths

The purpose of this paper is to analyse auditors’ experience with corporate psychopaths in their client management.

Flagging potential fraudulent investment activity

This paper aims to investigate the use of the bias ratio as a possible early indicator of financial fraud – specifically in the reporting of hedge fund returns. In the wake of the…

A dedicated place for volume fraud within the current UK economic crime agenda?: The Greater Manchester police case study

The purpose of this study is to explore how a large UK police force – Greater Manchester Police (GMP) – sought during a period of continuing budget reductions to take a…

The Foreign Corrupt Practices Act and the benefits of voluntary disclosure

Various federal agencies have acknowledged that they would take voluntary disclosure of Foreign Corrupt Practices Act (FCPA) misconduct into account in assessing a transgressing…

Building anti-corruption compliance through national integrity system in Indonesia: A way to fight against corruption

The significant role of anti-corruption compliance should be encouraged to create good business and investment climate. Especially, in the circumstances of higher number of…

Corollaries of corruption and bribery on international business

The purpose of this paper is threefold: it examines and analyzes the extent to which corruption and bribery have become the quintessential problem of international business and…

Identity theft reports of adolescents: An exploration of the experiences of school counselors

The purpose of this paper was to explore the identity theft victimization experiences of high school students, as well as the predictors of it being reported to school counselors.

Cash economy: tax evasion amongst SMEs in Malaysia

The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small…

The IMF, its mandate and influence in prevention of financial sector abuse

The purpose of this paper is to articulate the mandate of the International Monetary Fund (IMF) not least in promoting a sound legal regulatory environment for markets to operate…

The causes, impact and prevention of employee fraud: A case study of an automotive company

The purpose of this paper is to investigate the causes and impact of employee fraud, focusing on one particular industry, namely, the automotive industry.

Re-understanding corruption in the Indonesian public sector through three behavioral lenses

Based on the authors’ study, the purpose of this paper is to better understand why corruption in the Indonesian public sector is so resilient from three behavioral perspectives…

Using Beneish model to detect corporate financial statement fraud in Greece

This paper aims to investigate empirically the eight-variables Beneish M-model to identify occurrence of financial statement fraud or tendency to engage in earning manipulation.

Addressing illicit financial flows in Africa: How broad is the whole of government approach supposed to be?

This paper aims to identify the underlying key components of illicit financial flows (IFFs) and highlights the priority areas where government resources should be pooled under a…

Legislative policy on the regulation of corporations as the subject of crimes

The purpose of this paper is to examine the criteria of the provision on the corporation as the subject of crimes regulated in criminal legislation outside Indonesian Penal Code…

On the limits of trust: Characterising automated teller machine fraudsters in southwest Nigeria

This paper aims to investigate automated teller machine (ATM) fraud in southwest Nigeria, as extant studies have not examined the unintended consequences of ATM subscription…

The effect of white collar crime announcement on stock price performance: Evidence from Malaysian stock market

The purpose of this paper is to investigate the connection between ethics and profitability by examining the association between published reports on white-collar crime and the…

Libor benchmark: practice, crime and reforms

The purpose of this paper is to trace how and why the market-designed Libor benchmark turned bad, thereby necessitating a regulatory response.

Internal controls and fraud – empirical evidence from oil and gas company

The purpose of this study is to examine the type of internal control weaknesses and its impact that leads to fraud activities in an oil and gas company, which is rarely found in…