Journal of Financial Crime: Volume 27 Issue 4

Editorial

Anticorruption policies in Brazil: constitutional challenges on implementing asset civil forfeiture

This paper aims to answer three questions: Is the presumption of innocence principle in risk? How to balance it with the burden and standard of proof? Does the asset civil…

Bribery, extortion and “morally ambiguous” leadership in organizations

The purpose of this paper is to examine how four styles of “morally ambiguous” leadership could have a philosophical basis, while relatively contributing to efficiently prevent…

SEC enforcement targets: a Christian virtue ethics perspective

The purpose of this paper is to provide a summary and synthesis of US Securities and Exchange Commission accounting and auditing enforcement release (AAER)-based research on…

Controlling insider dealing through criminal enforcement in China

The purpose of this paper is to review the criminal enforcement of insider dealing cases in People's Republic of China's (PRC) securities market and to provide feasible…

The undeserving rich: can they be redeemed? Policy options for curbing illegal wealth

The purpose of this study is to examine the efficacy of various policy options for curbing the accumulation of illegal wealth and suggest ways to close the increasing wealth…

Effect of cybercrime laws on protecting citizens and businesses in the United Arab Emirates (UAE)

The purpose of this paper is to explore the extent to which cybercrime laws protect citizens and businesses in the United Arab Emirates (UAE). Pertinent questions over the lax…

Combating the financing of proliferation: challenges and new tools

This paper aims to examine why most governments appear to attach less importance to countering proliferation finance than they do to countering money laundering or terrorist…

The relationship between the companies’ political connections and audit fees

The purpose of this study is to investigate whether the political connections of companies are correlated with auditor selection, audit fees and abnormal audit fees.

The risk of financial fraud: a management perspective

A number of highly publicised scandals such as Enron, Lehman Brothers, Parmalat, Satyam, Toshiba and 1MDB (to name a few) have heightened the awareness of the effects of…

Does anti-corruption disclosure affect banking performance?

This paper aims to test the levels of anti-corruption disclosure and its implication on the banking performance of both conventional and Islamic banks listed on the Abu Dhabi…

A longitudinal assessment on the development of financial fraud offending

Fraudulent behaviors have a significant influence on society, impact millions of citizens and result in billions of dollars in losses. Consequently, it is essential to understand…

Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls

This paper aims to investigate the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate assets at…

Corporate crime: a logical misconception, but with one analytical point

In 1988, Donald Cressey published a previously overlooked article. According to Cressey, there was a lack in the agenda of corporate crime research concerning theory and…

Retaliatory effect on whistle blowing intentions: a study of Indian employees

This paper attempts to find the essence of whistleblowing in organizational structures, to reflect on whistleblowing mechanism and the perception of whistleblowing in the working…

Measurement of damage from corruption in Brazil

This study aims to analyse and measure the damage caused by acts of corruption in the largest investigation in Brazil, known as the “Lava Jato” operation.

An innovative approach in combating economic crime using forensic accounting techniques

The purpose of this study is to develop an innovative approach of combating economic crime using the forensic accounting techniques.

Estimations of business exposure to corruption in Malaysia

This study aims to investigate the level of business exposure to corruption in Malaysia. The authors estimate the effect of bribe requests from business establishments by public…

Do capital structure and cash holding expropriate minority shareholders? A case of non-financial concentrated firms in Pakistan

One aspect of agency theory suggests that dominant shareholders use the firm’s assets for their personal benefits and 1thus expropriate minority shareholders (tunneling)…

Behavioral red flags of fraud: a gender-based ex post analysis

This study aims to attempt a gender-based ex post examination of behavioral red flags of fraud exhibited by fraud perpetrators.

Modelling external debt – growth nexus: how relevant is governance?

Amongst the major concerns of sub-Sahara Africa are the rising external debt and poor performances in governance. This paper aims to lend a voice to the relevance of governance on…

Using anti-money laundering measures to curb pension fraud in Nigeria

The purpose of this paper is to propose a new approach to curbing pension fraud in Nigeria. The approach involves the use of anti-money laundering tools, procedures and expertise…

Self-reported income data: are people telling the truth?

This paper aims to detect anomalous data in income reports of Argentina, including personal income – from a sample of households – and statements of public officials.

National criminal jurisdiction over transnational financial crimes

The purpose of this paper is to examine the international standards for establishing national jurisdiction over the transnational crimes of money laundering and bribery and…

Remember the balance of forces: Immorality of international tax avoidance, corporate social activity and narrow-minded tax policymakers

The purpose of this paper is to warn policymakers, by examining certain aspects of policy, possibly overlooked, against overestimating the power of corporate social responsibility…

Tax avoidance: do board gender diversity and sustainability performance make a difference?

This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance.