Journal of Financial Crime: Volume 28 Issue 2

Editorial: the price of effective international co-operation

Criminal minds: profiling architects of financial crimes

The purpose of this paper is to construct a profile of a financial criminal, with special emphasis on their psychological attributes. The objective is to determine if such a…

Financial fraud investigative interviewing – corporate investigators’ beliefs and practices: a qualitative inquiry

The purpose of this paper is to examine the investigative interviewing processes in the context of financial frauds, as experienced by corporate investigators.

Cybersecurity and global regulatory challenges

This study aims to define objectively what are the elements that should be considered in the repositioning of international cooperation, less under its value, which is…

Unemployment and fraud during the Great Depression in New Zealand

This paper aims to provide a historical understanding of the unemployment context experienced by the New Zealand population during the Great Depression, which might have caused…

Importance of meaningful co-operation in preventing and interdicting economically motivated crime and misconduct: The Sri Lankan perspective

The purpose of this paper will attempt to depict the importance of meaningful co-operation in preventing and interdicting economically motivated crime and misconduct in Sri Lanka…

Whistleblowing Incentives

The purpose of the paper is to illustrate how companies may benefit from whistleblowing and how whistleblowing may be incentivized to more effectively combat corruption.

OECD’s global principles and EU’s tax crime measures

This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering…

Mapping the individual and structural theories of financial crimes

The purpose of this paper is to argue for an integrated explanation of financial fraud. Greater emphasis must be placed on the structural and situational factors that are the…

Corruption at Rolls-Royce: can it happen again?

This study aims to analyse Rolls-Royce’s (RR) recent corruption case, its 2017 global anti-bribery and corruption (ABC) manual, and its 2017 annual report to assess whether it has…

Legal and institutional frameworks for capital market regulation in Nigeria: recasting the agendas beyond compliance-based regulation

The purpose of the paper is to explore the legal and institutional frameworks for optimal regulation of capital market beyond compliance-based regulation, to enable the market to…

Mapping geographic patterns in federal corporate agreements

The purpose of this study is to use crime mapping techniques to examine geographic patterns of signed deferred and non-prosecution agreements across federal districts. The purpose…

Food fraud: an international snapshot and lessons for Australia

Economically motivated food crimes are widespread, and it appears countries and consumers across the globe are affected. Foods targeted and ways of dealing with food crimes vary…

Tackling practical issues in fraud control: a practice-based study

The purpose of this paper is to provide a warning sign for fraud studies in developing occupational fraud deterrent, and offer possible solution to deal with it.

A critical analysis of corruption and anti-corruption policies in Italy

This study aims to critically analyse the Law 9 January 2019, n. 3, on “Measures to fight crimes against the public administration and on the transparency of political parties and…

Anti-corruption disclosure as a necessary evil: impact on profitability and stability of extractive firms in Africa

This study aims to examine the effect of anti-corruption disclosure on the profitability and financial stability of extractive firms in Africa. It also tests the convergence of…

Mauritius as an offshore financial centre and laws relating to tax avoidance and evasion

While Mauritius is ranked as the fastest growing financial centre in Africa and the second-fastest-growing offshore financial centre (OFC) in the word by the New World Health in…

Research and improvement of fraud identification model of Chinese A-share listed companies based on M-score

The purpose of this paper is to start with the background of the construction of the M-score model, find the variables that can represent the fraud characteristics of Chinese…

Great corruption – theory of corrupt phenomena

The purpose of this paper is to formulate a new theory of corruption based on the discretionary decisions of the government and the distribution of income in the economy, where…

Money in politics: a recipe for corruption in Malaysia

This paper aims to investigate how money in politics contributes to corruption in Malaysia.

Formjacking attack: Are we safe?

Today, online shopping and online business has become a new norm especially in the current pandemic scenario. With more businesses running online, cyber criminals are coming up…

Public accounting profession and fraud detection responsibility

The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the…