Journal of Financial Crime: Volume 23 Issue 2

Editorial

Stocks’ prices manipulation around national elections?: An event study for the case of Greek banking sector

The purpose of this paper is to examine the influence of major non-economic events such as the results of five Greek national Parliamentary elections during 1996-2009 on the Greek…

Corporate crimes in Malaysia: a profile analysis

Corporate crimes in Malaysia are increasing each year. These issues are bothersome to the investors, creditors and the public as a whole because of the huge impact on all of them…

Is the top leadership of the organizations promoting tax avoidance?

This paper aims to study the roles of CEOs, board of directors and accounting/auditing firms in the adoption of tax avoidance schemas.

Sight beyond sight: Foreseeing corruption in the Indonesian government through behavioral analysis

The purpose of this paper, which is based on the author’s study, is to explore the potential use of behavioral analysis in predicting corruption among public officials in…

The effect of terror incidents on the yield of developing and developed markets

The proliferation of terror threats in the past decades and the increasing number of terror incidents at different locations around the world have engendered a counter reaction…

Sustainability level, corruption and tax evasion: a cross-country analysis

This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship.

The major issues that need to be addressed by effective corporate governance in the 21st century

This paper aims to underline and evaluate what corporations are as artificial entities, the concept of corporate governance (CG) in the twentieth century and whether a corporation…

The juxtaposition of success and failure of corporate governance procedures: The interplay between rules and practice

The paper aims to explore a multiplicity of corporate governance issues in the narrow purview of different corporate governance systems and procedures across jurisdictional…

Class action suits by shareholders in India

As a part of the overhaul of the corporate governance norms, the Indian Government recently introduced class action suits for shareholders in India. This paper aims to analyze the…

Group of companies and inter-company fraud: a case from Turkey

This paper aims to present a real case of inter-company fraud where the Group’s Bank lent money to a Group company and was never repaid. The company generates its own cash, but…

Development, the European Union and the financial crisis: assessing the picture

The purpose of this paper is to investigate the developmental status of the Member States of the European Union (EU) in the wake of the global financial crisis.

The essential role of the investigation in fighting economic crime in Italy

This paper aims to analyse the evolution of European anti-money laundering discipline passing from the First Money Laundering Directive 91/308/EEC, that was only referred to banks…

Fraud victimization in Greece: room for improvement in prevention and detection

The purpose of this paper is to investigate fraud victimisation of Greek companies during the financial crisis years. Moreover, the paper seeks to encourage the implementation of…

Black money, “white” owners, and “blue” tenants in the Bangladesh housing market: Where corruption makes the difference as protectors turn predators

The main purpose of this paper is to critically examine the impact of black money whitening opportunity on the Bangladesh housing market and its ramifications for honest taxpayers…