Journal of Financial Crime: Volume 24 Issue 1

Editorial

Anti-bribery laws – compliance issues in Australia

The purpose of this paper is to examine the scope of the legal responses to bribery and particularly foreign bribery in the global context. It identifies the corrosive effect of…

Tax arrears amongst individual income taxpayers in Malaysia

The purpose of this paper is to investigate the relationship between tax arrears and socio-psychological demographic factors on individual taxpayers as well as macroeconomic…

An analysis of the Australian illicit tobacco market

This paper aims to provide an overview of the illicit tobacco market in Australia. It attempts to build a picture of the sources of demand, size of the market and methods of…

Insider trading in India – regulatory enforcement

The purpose of this paper is to study the effectiveness of insider trading enforcement actions in India and international dimensions.

Bribery: cost of doing business in Africa

The purpose of this paper is to examine the implications of foreign bribery and perceptions that bribery is just a cost of doing business in Africa in light of recent reports and…

Macroeconomics of money laundering: effects and measurements

The purpose of this paper is to review studies focusing on the magnitude of money laundering and their effects on a country’s economy. The relevant concepts are identified on the…

Philosophical connections between the classical and the modern notion of corruption: From the Enlightenment to post-modernity

The purpose of this paper is to circumscribe the various philosophical connections between the classical and the modern notion of corruption from Enlightenment to post-modernity.

Reporting behaviors of identity theft victims: an empirical test of Black’s theory of law

This paper aims to examine factors that influence the decision to report by victims of identity theft victimization. The study of victim decision-making is not new within the…

Criminal and legal characteristics of criminal intent

This paper aims to consider the problems related to criminal legal characteristics of the crime objective and to analyze specific features of the crime objective as the subjective…

Theory of values transformation in criminal banking law: Example of confrontation/convergence of Islamic and conventional finance

This paper aims to clarify that some values are the origin of the modern financial world. In this regard, they should be protected by legal and financial mechanisms. However…

The role of compliance in Italian banking system

This paper aims to analyze the role of compliance in Italian banking system and to verify its efficiency in terms of protection of stability and credibility of financial…

Community service and white-collar offenders: The characteristics of the sanction on factors determining its use among a sample of health-care offenders

The purpose of this paper is to find out who in the white-collar offender field, specifically health-care professionals, is getting community service as a punishment and to lead…

Ethical team leadership and trainee auditors’ likelihood of reporting client’s irregularities

This paper aims to investigate the impacts of audit engagement team’s ethical leadership, trainee auditors’ reporting intent and other selected factors on their likelihood of…