Journal of Financial Crime: Volume 29 Issue 1

Editorial

The role of mergers and acquisitions in mitigating the effects of corporate fraud in the pharmaceutical sector

In today’s highly comparative pharmaceutical sector, multiple humanitarian and pricing issues are prevalent within the industry. Mergers and acquisitions (M&A) are perceived to be…

Strengthening financial integrity and combating economic crimes in the post-pandemic Caribbean: what lies ahead!

This paper aims to map key strategic concerns that Commonwealth Caribbean States will face in combating economic crimes and strengthening financial integrity in the post-pandemic…

The supply-side of corruption: a review of scenario, causes and prevention measure

This paper aims to provide a proper understanding of corruption in the private sector, also known as the supply-side of corruption. It also presents the causes of corrupt…

Can machine learning, as a RegTech compliance tool, lighten the regulatory burden for charitable organisations in the United Kingdom?

Machine learning is having a major impact on banking, law and other organisations. The speed with which this technology is developing to undertake tasks that are not only complex…

The dark side of tax havens in money laundering, capital flight and corruption in developing countries: some evidence from Nigeria

This paper aims to assess the role of secrecy jurisdictions in providing supply-side stimulants for illicit financial flows from developing countries and how the tax havens…

Corruption: an impediment to good governance

This paper aims to contribute to the body of literature that examined the consequences of corruption, particularly on good governance.

Determinants of corruption in developing countries: case of Tunisia

This paper aims to investigate the economic, political or sociocultural determinants of corruption in Tunisia.

Decelerating corruption and money laundering: distilling the positive impact of UKBA 2010 from a holistic perspective

The purpose of this study is to highlight the unquantifiable importance that the UK Bribery Act (UKBA) has invigorated into commercial interactions of both natural and legal…

Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation

This study aims to investigate internal control (IC) implementation in higher education institutions (HEIs). This study also explores determinants, obstacles and contributions of…

Political connections, political corruption and auditing: a literature review

Given the interest in better understanding the economic effects of political connections and political corruption on auditor behavior, this paper aims to review empirical studies…

Money laundering in a CBDC world: a game of cats and mice

The purpose of this study is to describe the present taxonomy of money, summarize potential central bank digital currency (CBDC) regimes that central banks worldwide could adopt…

Does IPSAS adoption reduce corruption’s level? New evidence from ODA beneficiary countries

The accounting literature suggests that the use of accounting standards with greater quality promotes the financial reporting quality and enhances accountability. This study aims…

An insider's look at the rise of Nigerian 419 scams

The purpose of this study is to examine and provide additional insights into Nigerian 419 scams. Such scams may also be referred to as advance fee frauds. This study not only…

Professional competence and business ethics

The purpose of this paper is to determine if the failure of the Securities and Exchange Commission (SEC) to persecute Madoff is, in fact, an ethical failure. The authors turn to…

EU money laundering regulation limit the use of tax havens

Recent research shows that financial institutions in the European Union (EU) close branches, offices and correspondent connections to jurisdictions with less transparency due to…

Ethnicisation of corruption in Nigeria

The purpose of this paper is to assess the ethnicisation of corruption in Nigeria. This paper examines the role of ethnicity in promoting corruption, the impact of ethnicity on…

Does e-government control corruption? Evidence from South Asian countries

This study aims to examine the relationship between e-government and corruption in selected South Asian countries (Pakistan, India, Bangladesh and Sri Lanka).

The effect of personality traits and tax morale on tax evasion intention

This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings, this…

Corruption and banking soundness: does natural resource dependency matter?

The natural resources curse theory argues the higher dependency on natural resources leads to many socio-economic problems. The purpose of this study is to examine the…

Public sector fraud: the Malaysian perspective

This paper aims to explore and compare the perception of public sector employees on fraud and associated fraud behaviours.

Comparative analysis of the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms

This study aims to assess the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms. The study's main…

Is the Macau scam a fraud?

There is a broad description of fraud debated by academics around the world. The definition of fraud differs between governments, criminal justice departments and private…

Financial literacy and awareness of investment scams among university students

This study aims to examine the relationship between budgeting skills and financial goals and the level of awareness of investment scams among university students.

Audit committee and financial reporting quality: the moderating effect of audit quality

The purpose of this study is to address the impact of audit quality on financial reporting quality proxied by real earnings management. To further clarify the mentioned links…

Theoretical aspects of insider trading regulation in Zimbabwe

Insider trading is treated as a punishable offence in many jurisdictions and countries. In relation to this, various theories were developed to justify and enhance the regulation…