Journal of Financial Crime: Volume 31 Issue 4

Editorial: Unmasking who controls illicit wealth through beneficial ownership transparency

“Pay back the money” – a paper on criminal and civil asset forfeiture within South Africa and suggestions for reform

The purpose of this paper is to bring to light the present civil and criminal asset forfeiture procedures within the South African context and to make suggestions for reform…

Economic freedom, corruption and bank stability: evidence from sub-Saharan Africa

This study aims to examine the impact of economic freedom and corruption on bank stability in sub-Saharan Africa (SSA).

From later to sooner: exploring compliance with the global regime of anti-money laundering and counter-terrorist financing in the legal profession

The legal profession is vulnerable to abuse for the purposes of money laundering and terrorist financing. According to the Financial Action Task Force (FATF), that vulnerability…

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

This paper aims to identify impediments, discuss impediments and make recommendations for the impediments during the execution of a search and seizure warrant for digital evidence…

The potential of corruption based on Hofstede cultural dimensions and institutional quality: an international evidence

This paper aims to investigate the risk of corruption in several countries based on the cultural dimensions of Hofstede and institutional quality (IQ).

Is aggressive tax planning a failure of tax adviser integrity?

This paper aims to address the fundamentals of tax planning and seeks to focus on the opportunities and root causes for tax planning.

Role of gender in white-collar crime: an examination of the emancipation and focal concerns hypotheses

This paper aims to understand the involvement of women in white-collar crime (WCC) also referred to as pink-collar crimes. WCC is present around the globe and has created a word…

Belt and Road Initiative: legal mechanisms to recover stolen assets

This paper aims to determine the types of legal mechanisms that authorities can use to recover stolen assets for and from China.

Consensus on the role of culture in restraining financial crime: a systematic literature review

No country is free from financial crime issues. Therefore, this paper aims to discover how to control financial crime from the perspective of national culture.

How compatible is the principle of neutrality with the implementation of economic sanctions? An examination into Switzerland’s use of sanctions

The current political situation in Europe has amplified economic sanctions as a retaliatory measure for states not directly involved in the conflict but wanting to influence the…

Is the counterfeit currency mechanism strictly enforced by banks and regulatory authorities?

Counterfeit currency ranges from a low-quality colour scanner/printer notes to high-quality counterfeits produced by hostile powers. Detecting counterfeit money notes is a…

Corruption and economic growth in Nigeria: dynamic causality and asymmetric relationships

This study aims to intend to investigate the dynamic causality and asymmetric relationships between corruption and economic growth of Nigeria.

Securities regulation and capital market development in Nigeria: recurring challenges and prospect for solution

The purpose of this paper, therefore, is to amplify the imperativeness for a re-oriented regulatory approach that prioritizes constructive engagement with the regulated…

Analysis of cyberfraud in the South African banking industry: a multiple regression approach

The purpose of this study is to analyse cyberfraud in the South African banking industry using a multiple regression approach and develop a predictive model for the estimation and…

Mapping romance fraud research – a systematic review

This paper aims to systematically review over two decades of academic articles on romance fraud to provide a holistic insight into this crime and identify literature gaps.

Compliance concerns in sustainable finance: an analysis of peer-to-peer (P2P) lending platforms and sustainability

This study aims to analyze the relationship between financial sustainability and peer-to-peer (P2P) lending platforms.

Does blacklisting cause a boomerang effect in combating illicit financial flows? Evidence from developing countries

Tax evasion and money laundering have become important sources of illicit financial flows in developing countries. Foreign capital flows used by shell corporates are generally…

Islamic crowdfunding and Shariah compliance regulation: problems and oversight

This study aims to identify the problems in shariah compliance and the weak oversight of implementing Islamic crowdfunding (ICF). Shariah compliance regulation is an essential…

An analysis of stockbroking frauds and regulatory action in India

Stockbrokers’ frauds in India frequently occur, causing investors significant financial loss. This study aims to unfold the various dubious practices adopted by stock brokers in…