Journal of Financial Crime: Volume 25 Issue 3

Editorial

Hedge fund manager fraud through PIPEs: Analysis of operational risk and the limits of law enforcement

The purpose of this paper is to draw lessons to investors from the conduct of a hedge fund manager who according to the Securities and Exchange Commission (SEC) complaint made…

Financial health and management practices: a multi-year cross country analysis of PLCs

The purpose of this study is to examine the relationship between financial strength or condition and managerial practices in preparing financial statements of public limited…

Ascertaining the effectiveness of Economic and Financial Crimes Commission (EFCC) in tackling corruptions in Nigeria

The purpose of this paper is to appraise the Nigerian Economic and Financial Crimes Commission (EFCC) of their role in tackling systemic corruptions and to associate how…

Corruption in the Nigeria Judicial System: An Overview

The purpose of this study is to examine corruption in the Nigeria judicial system, the implications on justice administration and the fight against corruption in the country, and…

Kleptocracy and foreign corruption manifesting in illicit financial flows

The purpose of this paper is to identify the place of kleptocracy and foreign corruption within the broader framework of financial crime. This facilitates understanding the…

Parameters of automated fraud detection techniques during online transactions

This paper aims to provide information of parameters and techniques used in the automated fraud detection system during online transaction. With the increase in the use of online…

TBML suspicious activity reports – a financial intelligence unit perspective

The purpose of this paper is to share research data from the Financial Intelligence sector on trade-based money laundering (TBML), as a way to better inform banking risk…

Preserving the distinctiveness of corporate marks: An analysis of legal and judicial approaches to well known trademark in India

This paper aims to investigate the Indian legal and judicial approaches to well-known trademark (WT) by placing special focus on the way the judiciary has striven to foster the…

Tax-related illicit financial flows and human rights

This paper aims to discuss the tax-related illicit financial flows from a human rights perspective. It argues that curbing illicit financial flows, and specifically tax abuse, is…

Does fear of victimization deter online shopping?

This paper aims to address the relationship between fear of identity theft/fraud and online shopping, while identifying the most important factors affecting online shopping.

The battle against fraud: do reporting mechanisms work?

This paper aims to explore how well reporting mechanisms work, investigate current trends and develop a framework for implementing effective mechanisms.

What made base erosion and profit shifting project possible?: Identifying factors for building momentum for reform of international taxation

The purpose of this paper is to unveil the true background of the Base Erosion and Profit Shifting (BEPS) Project and to suggest crucial indexes for bringing a movement into a…

The gendering of fraud: an international investigation

Changing workplace demographics reflect a rising number of women in the traditionally male-dominated field of business. The purpose of this study is to investigate how upwardly…

Crime prevention in terms of criminal intent criteria in white-collar crime: A propositional analysis

In the field of crime prevention there are several theoretical approaches explaining why crime occurs and how to prevent it. Three of them – routine activity theory, crime pattern…

Asymmetric influence of corruption distance on FDI

The purpose of this paper is to measure the influence of corruption distance (CD) on foreign direct investment (FDI) with the characteristics of the value function from the…

In an ideal world who should carry the can for wrongdoing business?: A look at the global and the Italian context

This paper aims to analyze the main international rules against economic crime and to verify if Italian legislation provides for appropriate measures according to own needs at a…

Understanding fraud in Malaysian SMEs

The paper aims to provide an overview of fraud risk among Malaysian small- and medium-sized enterprises (SMEs). In particular, the authors investigate the understanding of SME…

The application of cognitive interviews to financial crimes

The purpose of this paper is to present an argument for the use of cognitive interviews to be use in financial crime investigations. In particular, the paper argues that the…

Internal control and employees’ occupational fraud on expenditure claims

The purpose of this study is to investigate the weaknesses of internal control in expenditure claim procedure and to identify the opinions of employees regarding an occupational…

Are organizational factors more prevailing than individual factors in mitigating employee fraud?: Findings from Royal Custom Officers

This paper aims to examine whether individual factors (religiosity and ethical values) and organizational factors (ethical leadership and whistleblowing practices) contribute to…