Journal of Financial Crime: Volume 30 Issue 3

Editorial: Not your ordinary conference!

Belt and Road Initiative: the interplay between corruption, plea-bargaining and civil alternative dispute resolution

This paper aims to determine whether a connection can be formed between corruption, plea-bargaining and civil alternative dispute resolution.

The mediating effect of fraud awareness on the relationship between risk management and integrity system

Government institutions in Indonesia have implemented an integrity system as a strategy to prevent fraud and corruption by integrating the risk management and organizational…

Comparative study of disgorgement and disgorgement fund regulations in Indonesia, the USA and the UK

The purpose of this paper is two-fold: to analyze the legal issues on disgorgement and disgorgement funds in Indonesia, the USA and the UK and to construct the ideal law regarding…

The role of blameworthiness in the federal probation sentencing of corporate environmental offenders

The purpose of this study is to investigate the federal sentencing of organizational probation for environmental offenders using the focal concerns. Those organizations that are…

The shortcomings of anti-corruption measures: Kuwait’s financial disclosure system

The paper aims to critically evaluate the legal provisions related to Kuwait’s financial disclosure system and whether its anti-corruption measures are sufficient. The hypothesis…

Can Shari’ah supervisory board and Islamic bank characteristics reduce tax avoidance? Evidence in Indonesia and Malaysia

This study aims to shed light on Shari’ah supervisory boards (SSBs) and the possibilities of Islamic banks to reduce the tax avoidance. Performance and Shari’ah compliance have…

Reducing occupational fraud through reforms in public sector audit: evidence from Ghana

This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.

Microeconomics of corruption based on behavioural economics

The purpose of this paper is to establish a microeconomics model of corruption based on the behavioural sciences.

An investigation of individual willingness to pay ransomware

Ransomware is a relatively new form of financial extortion that is proving a major cyber-security threat to individuals and organisations. This study aims to investigate factors…

Financial C.R.I.M.Es in small businesses: causes and consequences

The purpose of this paper is to examine the causes and consequences of financial crimes perpetrated against New Zealand small businesses.

Religion and tax compliance among SMEs in Ghana

The purpose of this study is to assess the suitability of religion and religiosity in small and medium-scale enterprises’ (SMEs) tax compliance in Ghanaian markets. The current…

RegTech solutions and AML compliance: what future for financial crime?

This study aims to discuss the growing use of RegTech solutions by financial institutions to comply more efficiently with regulation in terms of anti-money laundering compliance…

Drug mule for love

The purpose of this paper is to gain in-depth understandings of the stages involved in the case of a romance scam victim who was unknowingly used as a drug mule. The work compares…

Keeping up appearance? Nigeria’s anti-corruption crusade and image dilemma in the global arena

Corruption is a long-standing challenge in Nigeria. The country’s development crises, including widespread poverty and insecurity, have direct and indirect links to corruption…

Why do fraud victims get blamed? Lerner’s Belief in a Just World and its application to victims of online fraud

Victims of online fraud face a high level of blame from their families, friends, professionals, the broader community and often from themselves. Victims are commonly perceived as…

Forensic accounting tools for fraud deterrence: a qualitative approach

The purpose of this paper is to understand if forensic accounting techniques and tools could contribute to the deterrence of fraud in financial statements, considering the…