Journal of Financial Crime: Volume 30 Issue 4

Editorial: Professor Bill Tupman – a scholar and gentleman!

Creating a Nexus between Dark Triad Personalities, Non-Performing Assets, Corporate Governance and Frauds in the Indian Banking sector

The banking sector requires a major comeback with the series of bank frauds that has shook the nation. The rising non-performing assets (NPAs) and corporate frauds find their…

A delineation of the impact of illicit financial flows on the right to development: details from Cameroon’s special criminal court

This paper advances the argument that misappropriation of public funds should be construed as illicit financial flows (IFFs) which, undoubtedly, have an adverse effect on the…

Fraud and corruption in football: lessons from a survey of match-fixing in Cyprus

The purpose of this paper is to identify if fraud theory models suggested over the years are applicable to match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic…

Convergence and determinants of anti-corruption disclosure among extractive firms in Africa

The purpose of this study is to examine the convergence and determinants of anti-corruption disclosures of extractive firms in Africa.

The effectiveness of the auditor’s opinion on the internal controls over financial reporting

Recent studies have concluded that auditors underreport existing internal control over financial reporting (ICFR) weaknesses. This study aims to assess how effective external…

An exploratory study of deferred prosecution agreements and the adjudication of corporate crime

Deferred prosecution agreements (DPAs) are the tool of choice for federal prosecutors when adjudicating corporate misconduct. A DPA is a negotiation that permits the allegedly…

Does culture influence whether a society justifies tax cheating?

This paper aims to investigate whether culture has an impact on justifications for tax cheating, and if there is, indeed, a rationale for justifying this behavior.

Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory

This study aims to examine the fraud tendency on the perception of external auditors triggered by five components of the fraud pentagon: pressure (P), opportunity (O)…

New fraud star theory and behavioural sciences

The purpose of this paper is to establish the theory of the fraud star and the formulation of its microeconomic model, based on the behavioural sciences.

Cultural aspects of the EU-Whistleblowing Directive

The European Union’s Whistleblower Directive (WBD), or formally the “Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of…

Can institutional anomie theory predict victimization? An experimental survey examining institutional anomie and affinity fraud

The purpose of this study is to examine whether victims of financial crimes are also affected by anomie. Fraud from supposed financial advisors leaves many victims feeling…

Tax avoidance in family firms: a literature review

This paper aims to review the empirical literature dealing with the association between family firms and tax avoidance.

Virtual money laundering: policy implications of the proliferation in the illicit use of cryptocurrency

This study aims to explain how cryptocurrency is leveraged for illicit purposes across the global financial system. Specifically, it establishes how cryptocurrency has been…

Reporting behaviors of familiar identity theft victims: an empirical test of Black’s theory of law

Familiar identity theft, which occurs when an individual known to a victim steals his/her identity, is a common problem in the USA. The purpose of this study was to understand…

The unethical use of deepfakes

The purpose of this study is to discuss the harmful use of deepfakes in an organizational context, based on the only two cases the authors found that were addressed by the media…

Lifestyle audits in South Africa – overrated or X-factor?

President Cyril Ramaphosa, in his 2018 State of the Nation Address, stated that “Thieves who are stealing public funds should be arrested and prosecuted”, and called for lifestyle…

The limits of the impact of criminal law on the economy in a transition period (on the example of Russia)

The purpose of this paper is to provide a retrospective analysis of the Russian criminal legislation in the field of protection of economic relations in the transitional period of…