Journal of Financial Crime: Volume 30 Issue 6

Editorial: The show goes on!

Sri Lanka’s political-economic crisis; corruption, abuse of power and economic crime

This paper aims to examine the present Sri Lankan political-economic crisis and its connection to corruption. The paper will discuss the autocratic rule, elite domination of state…

The protection of whistleblowers in South African criminal cases

The purpose of this paper is to critically analyse the extent of protection available for whistleblowers in South African criminal cases.

How are financial institutions enabling online fraud? A developmental online financial fraud policy review

The criminalization of online financial fraud is examined by analyzing the existing literature, policies and state statutes within the context of the cybercrime ecosystem…

Econometric analysis of influence by the factors on the volume of shadow economy in the countries of Europe

This study aims to identify the factors which influence the change in the volume of shadow economy in the countries of Europe to explain its growth or reduction through the change…

When is a law firm liable for a data breach? An exploration into the legal liability of ransomware and cybersecurity

The threat of cybercrime is pervasive. Corporations cannot be convinced, out of sheer luck or naïve conviction, that they will remain unaffected. When targeted, the stark reality…

Overview analysis of the regulation of insider trading in Zimbabwe during the corona virus pandemic

It is important to note that insider trading is currently outlawed under the Securities Act 17 of 2004 (Chapter 24: 25) as amended (Securities Act) in Zimbabwe. This Act…

Local government officials’ susceptibility to corrupt behavior: some Indonesian evidence

This paper aims to investigate the factors affecting local government officials’ susceptibility to corrupt behavior among Indonesian local government officials.

An analysis of the 2021 South African FATF mutual evaluation report: terrorist financing and NPOs

In the aftermath of the 2021 Financial Action Task Force Mutual Evaluation Report, legislators, supervisory bodies, law enforcement and the like are focusing on preventing South…

Pretrial diversion agreements after Andersen’s prosecution: a utilitarian theoretical framework

Using the ethical consequentialist theory of utilitarianism, this paper aims to demonstrate the correlation between the prosecution of Arthur Andersen LLP and the United States…

Countering cybercrimes as the strategy of enhancing sustainable digital economy in Nigeria

This study aims to examine the threats posed by cybercrimes toward the quest for achieving a reliable digital economy and to identify practical strategies for countering the crime.

Women and white-collar criminals: a comparison between pink-collar crimes and red-collar crimes in Iran

The purpose of this study is to compare women committing pink-collar and red-collar crimes in Iran. In the current study, the pink-collar crime, studying murder by women as…

Evaluating the cost of anti-corruption in political and economic terms: a case study approach

The practicality of anti-corruption efforts has been debated in development circles since the 1990s (World Bank, 1998). Moving beyond monetary metrics, this paper seeks to…

Fighting against white-collar crime: criminology to the aid of management sciences

The purpose of this paper is to provide a review of the literature on white-collar crime that combines the perspectives of criminology and management sciences research.

Financial fraud victimization: an examination of distress and financial complications

This study expands the empirical understanding of financial fraud victims and the consequences that emerge as a result of financial fraud victimization. In addition, this study…

Corruption and the curse of over-quantification

The primary purpose of this exploratory paper is to propose a novel analytical framework for examining corruption from a behavioral perspective by highlighting multiple issues…

The evolution of the Nigerian prince scam

The purpose of this paper is to critically examine the evolution of a particular variant of cyber fraud known as the Nigerian prince scam and to demonstrate its socio-cultural…

Space transition and the vulnerabilities of the NFT market to financial crime

The purpose of this paper is to describe how non-fungible tokens (NFTs) can be used in the commission of financial crime, including money laundering and crypto-fraud schemes…

International management amid fake news and corruption

This study aims to illustrate how bribery and fake news in Eastern European countries can affect businesses across Europe. Countries such as Romania, Bulgaria, Slovenia and…

Abuse of consumer trust in the digital market and the green market: the case of green washing in the Italian legal system

The purpose of this paper is to offer some reflection on the abuse of consumer trust and the importance of control of information in the digital market and the green market. The…

What determines the justifiability for accepting bribes and cheating on taxes?

Corruption prevails in societies and systems, but it is because of the individuals and officials who practice it. It is individuals’ characteristics, attitudes, views and choices…

Development of a multi-objectives integer programming model for allocation of anti-fraud capacities during cyberfraud mitigation

This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The…

Bibliometric analysis of cybercrime and cybersecurity risks literature

This study aims to assess the research developments and works pertaining to cybersecurity risks.

Fewer newspapers means good news for corrupt public officials: results from a US panel data study

When there is freedom of press, newspapers provide prying eyes that investigate and report the malfeasance by public officials. More prying eyes together with more newspaper…

On the relationship between corruption and bank lending activity: European evidence

This paper aims to study the effect of country-level perceptions of corruption on commercial banks’ lending activity over the importance of loans and the quality of loan…

The effect of state-level corruption on performance and risk of financial institutions

This study aims to investigate the effect of public corruption on the performance and risk of financial institutions domiciled in the USA..

Senior healt-hcare fraud under investigation

This study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and prevent…

Cryptoassets – a new frontier for money laundering and terrorist financing: legal changes to address the increasing AML risk

This study aims to provide an overview of the regulatory framework for AML supervision of cryptoassets.

Catastrophic fraud loss lies where it falls? Push payment scams and the bank’s duty of care to its customer

This paper aims to examine the legal redress available to a UK bank customer who has been the victim of a sophisticated push payment scam which made use of the bank’s customer…