Journal of Financial Crime: Volume 30 Issue 5

Editorial: Beyond all boundaries the meteoric rise of environmental crime

A novel understanding of fraudsters

The purpose of this paper is to add to the understanding of the human personality of fraudsters. This paper will explore their human personality by reviewing three characters from…

Why do people join pyramid schemes?

Pyramid schemes create an unusual situation, where the victims might be effectively turned into offenders, as their role is to recruit more victims to the pyramid scheme. This…

Financial inclusion washing

Financial inclusion washing has not been considered to be a crime although it should be. This paper aims to present a discussion about financial inclusion washing. It was argued…

Zero click attacks – a new cyber threat for the e-banking sector

The purpose of the study is to confirm the fact that in informations security, the human factor was considered as a key carrier of the majority of attacks that an information…

Determinants of whistleblowing intentions of accountants: a middle range theoretical perspective

The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential…

Parliamentary engagement in fighting corruption: a discourse on the Parliament of Tanzania

This study aims to examine the participation of the Parliament of Tanzania in the fight against corruption in the country.

An analysis of Pakistan’s accountability law after June 2022 amendments: implications and effectiveness of anti-corruption campaign

This paper aims to provide an analysis of National Accountability Ordinance 1999 (NAO) after June 2022 amendments. It raises a key question whether the new legislation is…

The contagion of corruption: a model for understanding systemic ethical failures

Efforts to combat corruption in society often seem to resemble a game of whack-a-mole. When dealt with in one sector of the society, it pops up in another, and while that is being…

Abuse of enduring power of attorneys and real estate transactions in Australian courts

The purpose of this study is to highlight how people acting as Enduring Power of Attorney (EPoA) abuse their privilege in relation to real estate transactions through analysis of…

Combating terrorist financing in Switzerland in the light of current changes in Afghanistan

This paper aims to examine the current situation in Afghanistan after the rapid withdrawal of US troops and the Taliban takeover of the country, and how this has shed new light on…

National intelligence and illicit trade: a cross-country study

Illicit trade is pervasive in many nations and may be influenced by the level of national IQ. The current interdisciplinary paper aims to study the association between national…

The urgency of sharia compliance regulations for Islamic Fintechs: a comparative study of Indonesia, Malaysia and the United Kingdom

This article aims to explore legal challenges regarding the regulation and supervision of Islamic Fintech and to construct Sharia compliance regulations to strengthen the…

The evolution of trade-based money laundering schemes: a regulatory dialectic perspective

The purpose of this study is to apply the regulatory dialectic to describe the evolution of trade-based money laundering (TBML) schemes, to describe three recent TBML innovations…

Compensation structure impact on executive value judgment shift resulting in occurrence of fraud

The purpose of this study is to examine whether executive compensation structure is a predictor of a value judgment shift facilitating fraud. The Raval (2018) disposition-based…

Victimisation of investors from fraudulent investment schemes and their protection through financial education

The purpose of this study is to identify the significant demographic and socio-economic characteristics of individuals who are likely to invest in a fraudulent investment scheme…

Accounting fraud in light of organismic integration theory

This systematic literature review aims to identify how literature approaches motivations for committing fraud in financial statements and presents a framework on these motivations…

Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US

The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers new…

Two decades of financial statement fraud detection literature review; combination of bibliometric analysis and topic modeling approach

The emergence of machine learning has opened a new way for researchers. It allows them to supplement the traditional manual methods for conducting a literature review and turning…

White-collar money laundering through opportunistic earnings management: fair value accounting practices of failed finance companies in Sri Lanka

The purpose of this paper is to discuss how the failed finance companies in Sri Lanka used fair value accounting practices as an opportunistic earnings management practice to…

What does it mean for a corporation to take responsibility for its supply chain?

Through the lens of ethical appreciation, this paper aims to discuss what it means for a company to claim taking responsibility for its supply chain and whether this is a…