Journal of Financial Crime: Volume 28 Issue 3

Editorial

The scope and limitations of external audit in detecting frauds in company’s operations

This study aims to investigate what are the capabilities and limits of external audit in detecting frauds in companies operating in the territory of the Republics: Serbia…

The demographic profile of victims of investment fraud: an update

This study aims to examine the demographic factors of investors, contributing to financial victimization that occurs in Canada from June of 2008 to December of 2019.

Allegation of diversion of recovered proceeds of crime: defect in the EFCC Act 2004 and the need for amendment

The purpose of this paper is to critically examine the Economic and Financial Crime Act 2004 to investigate whether there are defects in the 2004 Acts which enable abuse of the…

Fraud in the documents and the underlying contract in letters of credit under Jordanian and English law: a new prerequisite?

This study aims to examine the application of the fraud exception to the autonomy principle that governs the work of letters of credit in both Jordanian and English law. While it…

Conscious capitalism and the organizational propensity to fight corruption

The purpose of this paper is to examine how much the basic tenets of conscious capitalism could favor organizational change and anticorruption strategies.

Blockchain and corporate fraud

The purpose of this paper is to develop conceptual designs for blockchain implementations aimed at reducing corporate fraud. The proposed framework consists of different levels of…

Deconstructing the origins of Cressey’s Fraud Triangle

Cressey’s Fraud Triangle has been referenced in 8,584 studies and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and fraud…

Tax avoidance and audit report lag in South Africa: the moderating effect of auditor type

The purpose of this paper is to examine the association between audit report lag (ARL) and tax avoidance and test whether external auditor type affects this relationship.

Corporate fraud and relationships: a systematic literature review in the light of research onion

This paper aims to investigate how the literature has been addressing the relationships between corporate fraud and executive behavior and corporate fraud and information…

Financial action task force and the fight against money laundering and the financing of terrorism: Quo vadimus?

Thirty years after its creation, the Financial Action Task Force (FATF) has become a prime example of a norm-building process that transcends the traditional avenues of public…

A hedge fund collapse and diversification 101: lessons to stakeholders

The purpose of this paper is events and analysis of present a hedge fund collapse, offer lessons to investors and hedge fund industry stakeholders and propose a possible remedy…

The conception of organisational fraud: the need for rejuvenation of fraud theory

This paper aims to challenge some of the underlying concepts about causation of fraud and in doing so enriches knowledge and insight into the management of fraud.

Corporate governance performance and financial statement fraud: evidence from Malaysia

This paper aims to review the performance of corporate governance practices in Malaysia from the beginning of the 21st century until recently. This paper also highlights the…

Is the fraud diamond perspective valid in Kenya?

The purpose of this study was to determine the influence of the elements of the fraud diamond theory in detecting financial statement fraud among non-financial firms in Kenya…

Fraud prevention disclosure on Malaysian public universities’ websites

The purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites.

State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana

Improving tax compliance would drive the needed development in Ghana. Small and medium scale enterprises (SME) constitute a sizable proportion of the Ghanaian economy but its…

Customers’ awareness and knowledge level of fraudulent acts in electronic banking in Ghana: evidence from a universal bank

This study aims to assess customers’ awareness and level of knowledge on electronic banking fraud.

Development of the university fraud prevention disclosure index

This paper aims to explain the development of fraud prevention disclosure index (FPDI) for Malaysian public universities.

Fraudulent financial reporting motivations in emerging markets

The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq.

Interest rate liberalization and economic growth nexus: does corruption matter?

This paper aims to examine the impact of interest rate liberalization on economic growth and the relevance of corruption in the five selected sub-Saharan African countries.

Effect of Ponzi schemes on a country: the case of Ghana

This paper aims to examine the nature and operations of the two main Ponzi schemes (DKM Diamond Micro Finance Company and Menzgold Company Limited). It explores how such dubious…

Assessing four decades of global research studies on stock market manipulations: a sceintometric analysis

This study aims to diagnose the global key contributors in the stock market manipulation studies during the past four decades.