Journal of Financial Crime: Volume 31 Issue 3

Editorial: Do androids dream of laundering money?

Impediments during the compilation of a search and seizure warrant for digital information by forensic investigators in South Africa

The purpose of this paper is to identify and discuss impediments in the compilation of an application for a search and seizure warrant for digital evidence and the structure of…

Tackling corruption in the distribution of Covid-19 palliatives and public health facilities in Nigeria: legal insights and strategic blueprint for future emergencies

The purpose of this study is to examine the corruption prevalent in the distribution of COVID-19 palliatives during the lockdown and movement restrictions in the country. This…

What factors are associated with public corruption perception? Evidence from Canada

Corruption perception is essential to study because it can shape people’s attitudes toward the government. Thus, the purpose of this paper is to address this key question: what…

“Everyone freaks out when the leaks are made”: data leaks, investigative journalism and intelligence practice

This paper aims to examine the history of data leaks and investigative journalism, the techniques and technology that enable them and their influence in Australia and abroad. It…

Accounting fraud and corporate sustainability: Chinese listed companies

The purpose of this study is to determine the relationship between accounting fraud and corporate sustainability.

Compliance risks for crowdfunding. A neglected aspect of money laundering, terrorist financing and fraud

This study aims to highlight the risks and threats posed by crowdfunding. It also looks at the new European Union regulation on crowdfunding, which is intended to give…

A comparative analysis on the nexus between corruption and firm performance for a selection of Western Balkan countries

This paper aims to focus on analyzing the level of corruption of small- and medium-sized enterprises and their economic performance impact in Western Balkan countries. This study…

Individual residence and identity theft: how residential characteristics shape exposure and risk of offline and online identity theft victimization

The purpose of this study is to examine the effect of micro-level place on identity theft victimization. This study uses the 2016 Identity Theft Supplement (ITS) to investigate…

Cross-jurisdictional financial crime risks: what can we learn from the UK regulatory data?

Financial crime presents a serious threat to the stability and integrity of the global financial system. To combat illicit financial activities, regulatory bodies worldwide have…

Content analysis of American consumers’ credit card fraud complaints filed with the Consumer Financial Protection Bureau

Every year, millions of consumers around the world become victims of credit card fraud. These individuals have to appeal to their credit card companies to reverse unauthorized…

A scientometric analysis of the structure and trends in corporate fraud research: a 66-year review

This paper aims to review corporate fraud, as a concept, and the emerging research trends in corporate fraud research from 1957 to 2022 using bibliometric analysis techniques.

The effect of financial literacy, financial behaviour and financial stress on awareness of investment scams among retirees

This study aims to investigate the effects of financial literacy, financial behaviour and financial stress on awareness of investment scams among retirees.

Personal responsibility and knowledge about money laundering: a study with Brazilian accountants

This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants.

The corruption-foreign direct investment nexus in sub-Saharan Africa. Fresh evidence from a panel threshold regression approach

Most emerging economies have made conscious efforts through policy initiatives to attract foreign direct investment (FDI). However, a significant obstacle to FDI inflow has been…

Tax evasion and money laundering through crowdfunding: a comparative study of the laws of Mauritius, UK and US

The phenomenal proliferation of crowdfunding platforms raises concerns on the heightened occurrence of financial crimes since billions of funds are exchanged through these online…

A red flag checklist for cryptocurrency Ponzi schemes

This study aims to, firstly, develop a red flag checklist for cryptocurrency Ponzi schemes and, secondly, to test this red flag checklist against publicly available marketing…

Unmasking online fake job group financial scams: a thematic examination of victim exploitation from perspective of financial behavior

The purpose of this study is to critically examine a prevalent online scam mechanism, with the aim of understanding its exploitation of behavioral finance principles and group…

Compliance issues in arbitration proceedings – bribery, money laundering and other abuses

The purpose of this study is to provide a firsthand perspective on the challenges and risks that can arise in arbitration proceedings.