Table of contents
What makes a successful corporate investigator: An exploration of private investigators attributes
Michael KingThe purpose of this study is to identify the attributes – skills, education and qualifications – required to be a contemporary corporate investigator.
Corruption and anti-corruption in China: a case study of high-ranking officials
Jiahong HeWith the analysis of the causes of corruption, this study aims to investigate specific anti-corruption measures that can be implemented to reform the political system and the…
Corruption in business: A critical appraisal of the Australian regulatory regime in the light of the UK Bribery Act 2010
Afroza BegumThis paper aims to critically analyse the Criminal Code Amendment (Bribery of Foreign Public Officials) Act 1999 and Crimes Legislation Amendment (Combating Corporate Crime) Bill…
An exploratory empirical study of whistleblowing and whistleblowers
Maria Krambia-KapardisThe purpose of this study is to develop a profile of whistleblowers and to determine whether whistleblowing legislation would encourage those individuals to bring to light some…
Active cyber defence strategies and techniques for banks and financial institutions
Yorrick Creado, Vidyavati RamtekeWith the growing penetration of financial technology, financial firms and banking institutions have seen a rise in the volume of cyber-attacks in recent years. Cyber criminals are…
Tax evasion, firm’s value and governance: evidence from Tunisian Stock Exchange
Olfa Nafti, Ines Kateb, Oumaima MasghouniThe purpose of this study is to analyze the relationship between tax evasion and firm’s value while determining the moderating role of family management and the ownership’s…
Corporate governance: on the crossroads of meta-regulation and social responsibility
Tareq Na'el Al-Tawil, Hassan YouniesThe purpose of this paper is to discuss incongruities in the corporate entity over the matter of agency. In lieu of the traditional notion of moral agency theory, the stakeholder…
De-escalation strategies for kleptocracy in Nigeria’s oil sector
Vasudev DasThe purpose of this qualitative case study is to explore strategies for the de-escalation of kleptocracy in Nigeria’s oil and gas industry.
The relationship between audit components and audit market adaptability
Mahdi Salehi, Mahdi Saravani, Safoura RouhiThis study aims to study the relationship between audit components and collusion in the audit market.
Transnational regulatory networks: a study in compliance and legitimacy in counter-terrorist financing
Doron Goldbarsht, Hannah HarrisThis paper aims to explore the case of counter-terrorist financing (CTF) within the transnational regulatory network (TRN) of the Financial Action Task Force (FATF). The paper…
Exploiting trust for financial gain: an overview of business email compromise (BEC) fraud
Cassandra Cross, Rosalie GillettThis paper aims to explore current knowledge of business email compromise (BEC) fraud, or approaches that specifically target organisations for financial gain, through the…
The efficacy of multilateral anti-bribery convention with national government enforcement
Mushfiq Swaleheen, Marcus Tim AllenThe purpose of this paper is to investigate the role of multinational enterprises’ (MNEs) home country corruption in their decision to bribe officials in foreign host countries.
Identity theft: a small step towards big financial crimes
Chander Mohan Gupta, Devesh KumarThis paper aims to study the concept of identity fraud and how these identity thefts can actually lead to financial crime. These crimes which usually were done in the traditional…
Role of money mules in money laundering and financial crimes a discussion through case studies
Muhammad Subtain Raza, Qi Zhan, Sana RubabThis paper aims to explain the role of money mules in money laundering and financial crimes through the discussion of case studies. The authors also explain the red flags of money…
Rural banks fraud: a story from Indonesia
Taofik HidajatThe purpose of this paper is to highlight the causes of fraud in rural banks in Indonesia and provide recommendations to reduce these financial crimes.
Analysis of cyber-crime effects on the banking sector using the balanced score card: a survey of literature
Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer, Mulatu Fekadu ZerihunThe purpose of this paper is to review the effect of cybercrime in the banking sector.
Plastic card circumvention an infirmity of authenticity and authorization
Vipin Khattri, Sandeep Kumar Nayak, Deepak Kumar SinghCurrency usage either in the physical or electronic marketplace through chip-based or magnetic strip-based plastic card becoming the vulnerable point for the handlers. Proper…
The implementation of the fraud exception rule: a comparative study
Zaid AladwanThe purpose of this paper is to examine the application of the fraud exception rule and try to analyze the different approaches in regard to the implication of fraud rule in…
Spiritual, psychological and social dimensions of taxpayers compliance
Gede Adi Yuniarta, I. Gusti Ayu PurnamawatiThis paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an…
ISSN:
1359-0790e-ISSN:
1758-7239ISSN-L:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider