Journal of Financial Crime: Volume 26 Issue 4

Editorial

The frequency of corporate misconduct: public enforcement versus private reality

Perceptions about the frequency of misconduct – among the public, academics and even regulators – have largely been formed by examining enforcement statistics, which rely on the…

Japan’s Yakuza – still alive, and yes, they do matter

This paper aims to inform the reader of the nature of Japanese organize crime (“the Yakuza”) and the extent to which it has penetrated and is a powerful force in nearly all facets…

Fraud triangle in public procurement: evidence from Indonesia

This study aims to examine the effects of fraud triangle (pressure, opportunity and rationalization) on individual fraudulent behavior in Indonesian public procurement. Empirical…

Trend and pattern of economic and financial crimes statutes in Nigeria

The purpose of this paper is to examine the general direction and pattern of modern economic and financial crimes statutes in Nigeria.

Executive remuneration: the power and dominance of human greed

The paper aims to examine the role of human greed in the determination of executive remuneration in the UK.

Differentiating risk factors of Ponzi from non-Ponzi frauds

This paper aims to analyze the attributes of Ponzi schemes (“Ponzis”) to determine whether they are a unique class of financial fraud.

Are we any good at protecting our societies and economies from the threat of economic crime and misconduct?: A look at the Italian system

This paper aims to outline the Italian framework of rules against economic crime and to verify if Italian legislation provides for appropriate and effective measures according to…

Criminal state: understanding narcotics trafficking networks in North Korea

In North Korea, illicit activities directly or implicitly supported by the North Korean Government are an integral part of the nation’s survival strategies. This study aims to…

Detecting counterfeit pharmaceutical drugs: A multi-stakeholder forensic accounting strategy

This paper aims to analyze drug counterfeiting, explains its risk factors and operating and legal environments reviews recent legal cases and develops a multi-stakeholder…

Estimating the underground economy, illegal money and tax evasion in Qatar: Evidence from currency demand function

Up to now a country-specific study on Qatar with respect to underground economy, illegal money and tax evasion has not been undertaken. This paper aims to contribute by separately…

Local corruption and local stock returns

The purpose of this study is to investigate the effect of corruption on stock returns in the USA. In particular, this study examines the relationship between corruption in a state…

Methods of bribery in multinational corporations

This paper aims to investigate how bribery is conducted in multinational corporations. In particular, sources of funding and methods of transferring bribes are investigated.

Reconsidering criminal law-based liability for corporations and directors in South Africa: An economic criminology perspective

It is recognised that the mere proscription of corporate offences is not adequate to deter misconduct or engender compliance. There is a need for the enforcement of the rules…

Sources of criminal law in the area of responsibility for economic crimes in Russia and Italy

The purpose of this study is to investigate the sources of criminal law in the area of responsibility for economic crimes in Russia and Italy.

Strengthening the role of lawyers and other professional advisers in addressing economic and financial crimes in Indonesia

This paper aims to explain the regulations in Indonesia that apply to lawyers and other professional advisers in terms of their obligations as reporting parties of suspicious…

Tax compliance behaviour of small business enterprises in Uganda

This study aims to investigate the extent to which the theory of reasoned action (TRA) can be used to explain tax compliance among small business enterprises (SBEs) in Uganda and…

Corruption, money laundering and Nigeria’s crisis of development

The purpose of this paper is to demonstrate the congruence between Nigeria’s unremitting rule of law deficit, corruption pandemic and its crisis of developmentalism. The paper…

Board ethical commitment and corporate performance: Malaysian evidence

The purpose of this study is to examine the relationship between board ethical commitment and the performance of the company. When directors embed ethics in discharging their…

Work-related whistle-blowing in democratic societies context: A comparative study of international, EU and Turkish law

Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of this…

Political connections and corporate social responsibility reporting in Portugal

This paper aims to examine the relation between firms’ political connections and corporate social responsibility (CSR) reporting in Portugal. The authors argue that in settings…

A fraud investigation plan for a false accounting and theft case

The purpose of this paper is to formulate and propose a fraud investigation plan that forensic accountants can use to investigate financial frauds. In particular, the paper sets…