Journal of Financial Crime: Volume 29 Issue 2

Editorial

Fraud and pandemics

This study aims to draw out the common characteristics of frauds associated with pandemics and to identify any risks unique to them.

COVID-19 and cyber fraud: emerging threats during the pandemic

The emergence of the novel coronavirus (COVID-19) has threatened physical and mental health, and changed the behaviour and decision-making processes of individuals, organisations…

Cognitive heuristics and risk evaluation in crisis fraud

The recent COVID-19 crisis has been followed by an epidemic of fraud. This study aims to evaluate cases of COVID-19-related fraud to identify cognitive heuristics that influence…

Meeting you was a fake: investigating the increase in romance fraud during COVID-19

Romance fraud refers to situations where an individual is deceived for financial gain by someone with whom the victim perceives to be in a romantic relationship. With the increase…

Impact of COVID-19 on financial institutions: navigating the global emerging patterns of financial crime

The current COVID-19 pandemic has already proven to be one of the world’s deadliest crises in modern history with far-reaching impacts on different sectors of the global economy…

The Covid-19 impact on financial crime and regulatory compliance in Malaysia

The purpose of this paper is to provide a conceptual discussion and analysis of the Covid-19 impact on financial crime and regulatory compliance. The analysis is conducted to make…

Lessons learned during Covid-19 concerning cheating in e-examinations by university students

The researchers aim to investigate how students can be deterred from cheating, whether legal or ethical policies and procedures are effective and whether there are gender…

Fraudulent loans and the United States paycheck protection program

Despite lessons learned from prior disaster relief funding programs, billions of dollars in fraudulent loans were issued by the Paycheck Protection Program (PPP) during the…

Fraud schemes during COVID-19: a comparison from FATF countries

This study aims to define fraud crimes, its most prevalent categories and examines the most common of these schemes during the COVID-19 pandemic by drawing on the experiences of…

Days of post-pandemic future: re-imagining corruption practices in a world that won’t stop changing

The purpose of this paper is to propose a new analytical framework in examining corruption from the social ontology perspective by using the Schatzkian practice theory to assess…

Navigating the US “Green Rush”: anti-money laundering and de-risking implications for banking cannabis-related businesses in Jamaica

This paper aims to illuminate the diverging approaches to marijuana-related drug enforcement at the federal and state levels in the USA, which have facilitated a boom in the US…

Corporate liability for modern slavery

The purpose of this paper is to provide an overview of evolving developments in international, regional and EU law including the UK and Turkish jurisdictions for the liability of…

Tax evasion and money laundering: a complete framework

This paper aims to define the fundamental nexus between income tax evasion and money laundering. The G7 Financial Action Task Force (FATF) designates tax evasion as a predicate…

Detecting the probability of financial fraud due to earnings manipulation in companies listed in Athens Stock Exchange Market

The aim of this paper is to detect whether there are companies listed in the general index of Athens Stock Exchange Market that possibly conduct earnings manipulation during…

Corporate governance challenges and opportunities in mitigating corporate fraud in Malaysia

This study aims to examine the relationship between corporate governance and the likelihood of corporate fraud in Malaysia.

Perceptions of white-collar crime registries

In 2015, Utah enacted the first white-collar crime (WCC) registry. Similar to sex offender registries, this registry provides demographic information to the public. Utah’s law…

The cost of corruption and undue private benefit: two hidden faces of the same mirror

The purpose of this study is to formulate the cost of corruption and undue private benefit.

The asymmetric influence of corruption on financial development: fresh evidence from BRICS economies

This paper aims to assess the asymmetric impact of corruption on financial development in BRICS economies context.

Corruption as distinct crime: the need to reconceptualise internal control on controlling bureaucratic occupational fraud

The purpose of this study is to provide theoretical guidance that enables local governments to deal with occupational fraud.

Discovering the global landscape of fraud detection studies: a bibliometric review

This paper aims to present a bibliometric analysis of publications from the Scopus database on fraud detection studies.

An inch of progress: new ethics opinion gets real about assistance to fraud and crime

The purpose of this paper is to analyze the current law on the professional responsibility of American attorneys to combat financial crimes and developments in light of recent…

Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal

The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability).

Fighting economic crime during the pandemic: a Sri Lankan perspective

The purpose of this paper is to understand the dual crisis in Sri Lanka during the pandemic. The health crisis was followed by democratic backsliding which directly impacted the…

Is it suitable for your local governments? A contingency theory-based analysis on the use of internal control in thwarting white-collar crime

The purpose of this study is to extend existing theory by developing a contingency theory for the public sector and to provide a landscape for local government to deal with…