Table of contents
Fighting financial crime: failure is not an option
Shazeeda AliThe purpose of this study is to provide an overview of some of the deficiencies in the criminal justice system in Jamaica, particularly relating to financial crime. The author…
Unexplained wealth and for what purpose: a Sri Lankan perspective
Asanga AbeyagoonasekeraExplore perspective from Sri Lanka on unexplained wealth and why it should be taken as a pivotal measure to fight corruption in the society.
Revealing the unexplained wealth in Indonesian corporation: A revolutionary pattern in non-conviction-based asset forfeiture
Anastasia Suhartati LukitoThe purpose of this paper is to analyze the unexplained wealth inside the corporation and to initiate and apply unexplained wealth order in the Indonesian corporation based on the…
Corruption accounting and growth: towards a new methodology
Martin Grandes, Ariel CorembergThe purpose of this paper is to demonstrate empirically that corruption causes significant and sizeable macroeconomic costs to countries in terms of economic activity and economic…
Bitcoin, corruption and economic freedom
Jackie JohnsonThe purpose of this study is to test whether the price traders are prepared to pay for Bitcoin, over the market price, is related to a country’s level of corruption and lack of…
Fraud against hedge funds: implications to operational risk and due diligence
Majed R. MuhtasebThe loss of an amount in excess of $100m cash deposit can be disruptive to the operations, definitely the liquidity of the hedge fund. Should a hedge fund liquidity position…
Local responses to a national initiative on organised crime and local government procurement fraud
Alan Doig, Peter A. SproatThe purpose of this paper is to research how local councils in England responded to a national initiative intended to address the risk of the involvement of organised crime in…
Advances and issues in fraud research: a commentary
Peterson K. OziliThis purpose of this paper is to discuss some observations in the forensic accounting-based fraud literature. The authors identify recent advances in the literature and highlight…
Assessment of corruption in the humanitarian assistance in Puntland State of Somalia
Abdinur Abdirisak SofeCorruption in humanitarian aid is one of the most worried and worst problems around the world. The existence of corruption acts in humanitarian aid delivery can endanger the…
Personality traits common to fraud investigators
Lynn H. ClementsThe purpose of this paper is to investigate the personality traits common to fraud investigators utilizing the ten-item personality inventory (TIPI) instrument. Moreover, the…
Capable guardianship against identity theft: Demographic insights based on a national sample of US adults
Norah YlangThis paper aims to examine demographic differences between individuals who do not take measures to protect themselves from identity theft victimization and those who do. A…
What makes the base of the pyramid susceptible to investment fraud
Sadrita Deb, Subhojit SenguptaDubious investment schemes by unlisted companies are alluring individual investors at the base of the pyramid to invest money and lose them. The purpose of the abstract is to…
Political connections, joint audit and tax avoidance: evidence from Islamic banking industry
Hana Ajili, Hichem KhlifThe purpose of this paper is to examine the association between political connections and tax avoidance in Islamic banking industry and to test whether joint audit affects this…
Testing the fraud triangle: a systematic review
Emily M. HomerThe purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been…
Antecedents and consequences of staff related fraud in the Ghanaian banking industry
Alexander Ekow Asmah, Williams Abayaawien Atuilik, Dominic OforiThe purpose of this paper is to investigate the antecedents and consequences of employee fraud, focusing on the banking industry in Ghana.
Whistleblowing system, Machiavellian personality, fraud intention: An experimental study
Hanrin Damas Triantoro, Intiyas Utami, Corina JosephThe objective of this study is: 1) to examine the effect of whistleblowing system and fraud intention, 2) the impact of Machiavellianism personality and fraud intention, 3) the…
Institutionalising the war against corruption: new approaches to assets tracing and recovery
Ehi Eric EsoimemeThis paper aims to critically analyse the existing framework on assets tracing and recovery in Nigeria. It will thereafter provide analysis of the asset and recovery measures of…
Criminalisation of terrorism financing in Iranian law
Zeynab MalakoutikhahThe purpose of this study is to demonstrate that to what extent the Iranian criminalisation of terrorism financing meets the international standards of counter-terrorism financing…
Hypotheses on the causes of financial crime
Vincenzo RuggieroThe purpose of this paper is to examine the aftermath of the 2006-07 financial crisis and attempts to identify a range of causes that were responsible for it and are likely to…
Do firms harvest from political connections during general elections? Case of Pakistan
Ayesha Ashraf, M. Kabir Hassan, Khurram Abbas, Qamar Uz ZamanThis paper aims to examine the impact of general elections on the stock returns of the politically connected group affiliated firms of Pakistan.
Unethical practices peer-to-peer lending in Indonesia
Taofik HidajatThis paper aims to highlight the existence of illegal peer-to-peer (P2P) lending in Indonesia, unethical practices of P2P lending operators to borrowers, regulatory weaknesses and…
Organisational fraud: a discussion on the theoretical perspectives and dimensions
Afzal Izzaz Zahari, Jamaliah Said, Roshayani ArshadThe purpose of this paper discusses literature on organisational fraud in terms of organisational behaviours that lead to fraudulent actions. The discussion includes…
Channels of corruption in Africa: analytical review of trends in financial crimes
Kempe Ronald Hope, SrThe purpose of this paper is to identify and analytically review the trends of financial crimes as channels of corruption that impact the development process and economic progress…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider