Journal of Financial Crime: Volume 30 Issue 1

Reframing whistleblowing intention: an analysis of individual and situational factors

This paper aims to reframe the whistleblowing process by examining the individual and situational factors that have been overlooked by prior studies. Ethical climate, public…

Editorial: The show must go on!

Criminological measures to counteract corruption offences in the field of illegal gambling

Despite all the anti-corruption measures and anti-corruption initiatives, people offer or accept bribes without any hesitation. As anywhere in the world, the negative consequences…

Will the integrated GRC implementation be effective against corruption?

Business Principles for Countering Bribery, 2003, helps companies design and implement anti-bribery policies, one of anti-corruption. Since then, the business environment has…

Reexamining the anti-money-laundering framework: a legal critique and new approach to combating money laundering

Money laundering poses significant challenges for policymakers and law-enforcement authorities. The money-laundering phenomenon is often acknowledged as a type of “serious and…

Sustainable response system building against insider-led cyber frauds in banking sector: a machine learning approach

This paper aims to focus on the different types of insider-led cyber frauds that gained mainstream attention in recent large-scale fraud events involving prominent Indian banking…

The impact of cybersecurity on the financial sector in Jamaica

Jamaica continues to experience financial crimes particularly in cyberspace including e-fraud, identity theft, credit card forging, money laundering and terrorist activities…

Financial crime in the decentralized finance ecosystem: new challenges for compliance

As decentralized finance (DeFi) has collected substantial promotion, investment and cryptographic development as a new model for numerous financial operations over the last…

Severity of US sanctions against foreign firms: evidence from the FCPA enforcements

The purpose of this study is to examine whether foreign firms pay disproportionately higher monetary penalties after controlling for factors that affect the sanctioning of the…

Countering corruption in the context of digitalisation: criminal and criminological aspects

In today’s world, the prevention and detection of corruption offences are becoming increasingly important. The most important tasks are to create an intolerant public attitude…

Green claims, green washing and consumer protection in the European Union

The purpose of this paper is to offer some reflection on the importance of reliable green claims to encourage sustainable production. The role of market is fundamental. Businesses…

Administrative and legal mechanisms for combating corruption

The purpose of this paper is to study the administrative and legal mechanisms of combating corruption, namely, to determine the means by which it is possible to develop a positive…

Tax avoidance in banking institutions: an analysis of the top seven Nigerian banks

The purpose of this paper is to review the quantum and magnitude of tax avoidance in Nigeria's top seven banks by using recognized tax avoidance proxies of the Generally Accepted…

Old frauds with a new sauce: digital assets and space transition

The purpose of this study is to describe the evolution of fraud schemes with historically conducted with fiat money in physical space to the crypto-assets in digital space as…

Cameroon’s special criminal court: an appraisal of its first decade of existence

In total, 10 years since the establishment of the Special Criminal Court (SCC) in Cameroon to deal with a specific kind of corruption, one may wonder whether any achievements have…

Theory and practice of criminal law combating corruption in the Republic of Kazakhstan

In accordance with the country’s programme documents, the fight against corruption, defined as the most important strategic priority of the national policy of the Republic of…

Investigative prevention of corruption crimes

The fight against corruption, which undermines the efficiency of the state apparatus and public confidence in public institutions, remains one of the critical present-day tasks…

A systematic literature review on frauds in banking sector

Banking industry peculiarly has become soft target for several pernicious deceptive and fraudulent activities. The purpose of this paper is to systematically review the literature…