Journal of Financial Crime: Volume 25 Issue 4

Judicial corruption: the case of Nigeria

Vasudev Das

The purpose of this paper is to diagnostically explore the phenomenon of judicial corruption in Nigeria, its causative factors and generate strategies such as sonic therapeutic…

Viewing organised crime and terrorist organisations through the financial threats they pose to society

Thomas Ren

The purpose of this paper is to examine whether there is a meaningful difference, viewed from a financial perspective, in distinguishing between organised crime and terrorist…

Terrorism, organised crime and threat mitigation in a globalised world

Yara El Siwi

The gruesome attacks of 11 September 2001 signalled a powerful paradigm shift in international politics: governments previously accustomed to military menaces were now being…

Terrorism financing and money laundering: two sides of the same coin?

Frederic Compin

The purpose of this paper is to analyse how terrorism financing can be assimilated with money launderning when the amounts ofmoney involved differ so markedly. Not only is the…

Workplace fraud and theft in SMEs: Evidence from the mobile telephone sector in Nigeria

Kemi Yekini, Paschal Ohalehi, Ifeyinwa Oguchi, James Abiola

This paper aims to investigate employee fraud within small enterprises in the Nigerian mobile phone sector. It also seeks to understand the key factors that motivate employees to…

Implementing national policing agendas and strategies for fraud at local level

Alan Doig

The purpose of this study is to assess, since the 2006 Fraud Review, recommendations, strategies and consequential organisational and other changes at national, regional and local…

Be like water: developing a fluid corruption prevention strategy

Hendi Yogi Prabowo, Suhernita Suhernita

Based on the authors’ study, the purpose of this paper is to establish a foundation for assessing and deciding the most feasible corruption prevention activities with significant…

The case studies of fraud prevention mechanisms in the Malaysian medium enterprises

Malar Gunasegaran, Rohaida Basiruddin, Siti Zaleha Abdul Rasid, Adriana Mohd Rizal

The purpose of this paper is to identify the extent and type of fraud scheme, prevention mechanisms and challenges experienced by the Malaysian medium enterprises.

Healthcare fraud under the microscope: improving its prevention

Nicole F. Stowell, Martina Schmidt, Nathan Wadlinger

The purpose of this paper is to make readers aware of the extensiveness of healthcare fraud in the USA and how it involves and affects the government, healthcare providers…

Helping auditors identify deception through psycholinguistics

Rebecca Nicolaides, Richard Trafford, Russell Craig

This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to…

Corporate disclosure on anti-corruption practice: A study of social responsible companies in the Gulf Cooperation Council

Ayman Issa, Antonio Alleyne

This paper aims to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries.

Human aspirations or human rights?: Development, universal human rights and the importance of social capabilities and state capacities

Claire Karle

The purpose of this paper is to engender new thinking regarding the intersection between universal human rights and development, and associated programmes. This leads to three…

Anti-bribery compliance incentives

Fabian Maximilian Johannes Teichmann

This paper aims to discuss an innovative approach to eliminating bribery in multinational corporations. In particular, the concept of using incentive systems to fight corruption…

Customs, mores and culture in determining the scope of law and financial crime control – relevance of Savigny and Lord Denning’s analysis

Adeoye Johnson Adetunji

The purpose of this paper is to evaluate the role of customs and morality on financial crime control in developing countries, against the background of inherited foreign laws and…