Journal of Financial Crime: Volume 26 Issue 2

Editorial

Political connections, corruption and tax evasion: a cross-country investigation

This paper aims to examine the association between political connections and tax evasion and test whether corruption level affects this relationship.

Analysis of employee and management fraud in Tanzania

The study aims to explore specific motivations, rationalizations and opportunities that are involved in the occurrences of both employee and management fraud in the context of an…

Inherent criminogenesis in business organisations

This paper aims to discuss criminogenic elements and processes inherently presented in business organisations that affect the emergence of crime committed in or by business…

Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry

The paper aims at examining the influences of the elements of fraud diamond on the asset misappropriation within the banking industry of Iran. Primary data were collected through…

Short-term performance of stocks after fraudulent financial reporting announcement

Availability of accurate and reliable information in financial markets helps investors make well-informed decisions on capital allocations which is beneficial for long-term…

A strategic approach for the crime of tax evasion

Crime games cannot be simply read with mixed strategies. These strategies are inconclusive of how the players act rationally. This is undeniably true for the crime of tax evasion…

The psychology of the corrupt: some preliminary findings

This paper aims to present findings based on the psychological profile of 17 offenders who have been convicted of occupational fraud, bribery or related offences. It provides…

The influence of a board’s ethical commitment on corporate governance in enhancing a company’s corporate performance

The purpose of this paper is to examine the relationship between corporate governance and company performance and how a board’s ethical commitment can influence this relationship…

Incentive systems in anti-bribery whistleblowing

While existing literature focusses on the causes and negative consequences of corruption, this paper illustrates the potential use of whistleblowing incentives to combat bribery…

Asset confiscation in Europe – past, present, and future challenges

The purpose of this paper is to paint a general picture of the asset confiscation regimes used in Europe and to outline potential challenges, practical and related to issues of…

Battling corruption in Malaysia: What can be learned?

Corruption is a serious problem in Southeast Asian countries. Based on the average ranking of Transparency International’s Corruption Perception Index, Malaysia is ranked as the…

Authentic leadership and internal whistleblowing intention: The mediating role of psychological safety

This study aims to investigate the effect of authentic leadership on internal whistleblowing intention through psychological safety.

The cost of corruption

The purpose of this paper is to examine the ways for the formulation of a model for calculating the cost of corruption per country, taking into account the social cost.

Lawyers’ predicaments in complying with the anti-money laundering law in Malaysia

The purpose of this paper is to provide some empirical findings on the predicaments of lawyers’ anti-money laundering (AML) compliance in Malaysia and the rationales for such…

United Nations vs transnational organized crime: a glimpse of the future?

The purpose of this paper is threefold; first, to show the role played by the United Nations (UN) in the fight against transnational organized crime; second, to analyze two…

Fraud and guilt: rationalization strategies and the relevance of Kierkegaardian life-views

The purpose of this paper is to use Kierkegaard’s life-views (aesthetical, ethicist and religious life-views) for better understanding the way fraudsters are dealing with their…

Who can spot an online romance scam?

This paper aims to examine predictors (personality, belief systems, expertise and response time) of detecting online romance scams.

Artificial intelligence: accelerator or panacea for financial crime?

This purpose of this viewpoint is to address the intended good and unintended bad impacts of artificial intelligence (AI) applications in financial crime.

Does insider trading pay?: An analysis of trading and tipping activities in insider trading litigation

This paper analyzes trading and tipping activities in insider trading litigation decided by federal courts from January 1, 2012 to December 31, 2014.