Journal of Financial Crime: Volume 31 Issue 2

Editorial: Integrity – where art thou?

The implications of national blockchain infrastructure for financial crime

This paper aims to explain the implications of the impending establishment of national blockchain infrastructure by governments around the world, and how these structures can be…

A comparative analysis of the role of gender in the commission of white-collar crimes: a review in Norway, America, Portugal, India and Iran

The purpose of this research is to analyze the role of gender in the commission of white collar crimes and investigate it in five countries: Norway, Portugal, America, India and…

Artificial intelligence and deep learning: considerations for financial institutions for compliance with the regulatory burden in the United Kingdom

Artificial intelligence (AI), machine learning (ML) and deep learning (DL) are having a major impact on banking (FinTech), health (HealthTech), law (RegTech) and other sectors…

The effect of economic complexities and green economy on financial statements fraud

This study aims to address the relationship between economic complexities (EC) and the green economy (GE) with fraud in the listed companies on the Tehran stock exchange. The…

The assessment of the impact of cyberfraud in the South African banking industry

The purpose of this study is to assess the impact of cyberfraud in the South African banks with the aim to provide recommendations to effectively mitigate it.

It is best to say nothing at all – suspicious activity reporting in the financial services sector

This paper aims to show how financial services firms determine whether customer transactions or behaviours meet the threshold for suspicious activity reporting mandated by the…

The red flags of financial statement fraud: a case study

According to the Association of Certified Fraud Examiners, financial statement fraud represents the smallest amount of fraud cases but results in the greatest monetary loss. The…

The birth of the new anti-money laundering authority: harnessing the power of EU-wide supervision

This paper aims to critically examine the European Union’s legislative initiative to establish an Anti-Money Laundering Authority (AMLA), which will introduce union-level…

The corruption and sustainable development nexus in Africa: a contemporary review and analysis

This study aims to re-examine the corruption and sustainable development nexus in Africa and offer a contemporary analytical review and analysis of that relationship in the region.

A systematic literature review of money mule: its roles, recruitment and awareness

This paper aims to provide a systematic literature review (SLR) on contemporary cardinal money mule issues.

Insider trading laws to counter financial crime: a comparative study of Mauritius, UK and US laws

The rise in business activities coupled with free trade liberalisation across countries has entailed an increase in securities transaction as well as insider trading (IT). In…

When internal organizational factors improve detecting corruption in state-owned companies

The phenomenon of corruption requires extra handling to achieve zero corruption. The purpose of this paper is to examine the integrated governance, risk management and compliance…

Psychology and white collar crime - compliance recommendations based on the social and psychological reality dictating perception

To construct effective compliance programmes, the phenomenon of non-compliance and variations in its abidance must be elucidated. The purpose of this paper is to discuss the…

The Satoshi laundromat: a review on the money laundering open door of Bitcoin mixers

The purpose of this paper is to examine the currently known techniques to tackle money laundering in Bitcoin mixers, and examine what gaps exist that would allow a criminal to get…

Sentencing for the offence of misappropriation of public funds: the flawed and problematic approach of Cameroon’s Special Criminal Court

Over a decade since the Special Criminal Court (SCC) was established in Cameroon, hundreds of individuals have been indicted, tried and convicted. Sentences have been imposed…

Understanding business offending: survey research in Iran

The purpose of this study is to explore the extent to which white-collar crime makes sense. Understanding business offending reflects the degree of sensemaking among respondents…

Creating good village governance: an effort to prevent village corruption in Indonesia

This study aims to investigate how the village government implements internal control, accountability, transparency and participation in the good governance practice for…

Retraction notice: Reframing whistleblowing intention: an analysis of individual and situational factors