Journal of Financial Crime: Volume 27 Issue 3

Editorial

What makes a successful corporate investigator: An exploration of private investigators attributes

The purpose of this study is to identify the attributes – skills, education and qualifications – required to be a contemporary corporate investigator.

Corruption and anti-corruption in China: a case study of high-ranking officials

With the analysis of the causes of corruption, this study aims to investigate specific anti-corruption measures that can be implemented to reform the political system and the…

Corruption in business: A critical appraisal of the Australian regulatory regime in the light of the UK Bribery Act 2010

This paper aims to critically analyse the Criminal Code Amendment (Bribery of Foreign Public Officials) Act 1999 and Crimes Legislation Amendment (Combating Corporate Crime) Bill…

An exploratory empirical study of whistleblowing and whistleblowers

The purpose of this study is to develop a profile of whistleblowers and to determine whether whistleblowing legislation would encourage those individuals to bring to light some…

Active cyber defence strategies and techniques for banks and financial institutions

With the growing penetration of financial technology, financial firms and banking institutions have seen a rise in the volume of cyber-attacks in recent years. Cyber criminals are…

Tax evasion, firm’s value and governance: evidence from Tunisian Stock Exchange

The purpose of this study is to analyze the relationship between tax evasion and firm’s value while determining the moderating role of family management and the ownership’s…

Corporate governance: on the crossroads of meta-regulation and social responsibility

The purpose of this paper is to discuss incongruities in the corporate entity over the matter of agency. In lieu of the traditional notion of moral agency theory, the stakeholder…

De-escalation strategies for kleptocracy in Nigeria’s oil sector

The purpose of this qualitative case study is to explore strategies for the de-escalation of kleptocracy in Nigeria’s oil and gas industry.

The relationship between audit components and audit market adaptability

This study aims to study the relationship between audit components and collusion in the audit market.

Transnational regulatory networks: a study in compliance and legitimacy in counter-terrorist financing

This paper aims to explore the case of counter-terrorist financing (CTF) within the transnational regulatory network (TRN) of the Financial Action Task Force (FATF). The paper…

Exploiting trust for financial gain: an overview of business email compromise (BEC) fraud

This paper aims to explore current knowledge of business email compromise (BEC) fraud, or approaches that specifically target organisations for financial gain, through the…

The efficacy of multilateral anti-bribery convention with national government enforcement

The purpose of this paper is to investigate the role of multinational enterprises’ (MNEs) home country corruption in their decision to bribe officials in foreign host countries.

Identity theft: a small step towards big financial crimes

This paper aims to study the concept of identity fraud and how these identity thefts can actually lead to financial crime. These crimes which usually were done in the traditional…

Role of money mules in money laundering and financial crimes a discussion through case studies

This paper aims to explain the role of money mules in money laundering and financial crimes through the discussion of case studies. The authors also explain the red flags of money…

Rural banks fraud: a story from Indonesia

The purpose of this paper is to highlight the causes of fraud in rural banks in Indonesia and provide recommendations to reduce these financial crimes.

Analysis of cyber-crime effects on the banking sector using the balanced score card: a survey of literature

The purpose of this paper is to review the effect of cybercrime in the banking sector.

Plastic card circumvention an infirmity of authenticity and authorization

Currency usage either in the physical or electronic marketplace through chip-based or magnetic strip-based plastic card becoming the vulnerable point for the handlers. Proper…

The implementation of the fraud exception rule: a comparative study

The purpose of this paper is to examine the application of the fraud exception rule and try to analyze the different approaches in regard to the implication of fraud rule in…

Spiritual, psychological and social dimensions of taxpayers compliance

This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an…