Table of contents
Foreign whistleblowing: the impact of US extraterritorial enforcement on anti-corruption laws in Europe
Elina Karpacheva, Branislav HockForeign whistleblowers are foreign citizens who help national enforcement authorities to sanction both foreign-based corporations and home-based corporations that engage in…
When gullibility becomes us: exploring the cultural roots of Indonesians’ susceptibility to investment fraud
Hendi Yogi PrabowoThis paper aims to explore various cultural and behavioral issues associated with the problem of investment fraud in Indonesia.
Tax evasion on lawful income: is it a form of money laundering?
Deen Kemsley, Sean A. Kemsley, Frank T. MorganThe purpose of this study is to determine whether income tax evasion also constitutes money laundering if Financial Action Task Force (FATF) Recommendations are strictly applied…
The cost of debt and political institutions: the influence of corruption
Chwee-Ming Tee, Teng-Tenk Melissa TeohThis cross-border study’s main purpose is to examine whether there is a significant association between political institutions and the cost of debt. In addition, it also…
Martial law and smuggling of goods: the search for the optimal model of legal liability
Olha Bondarenko, Maryna UtkinaThe purpose of this study is the characteristics of the issue of legal responsibility for the smuggling of goods under the conditions of martial lawin Ukraine.
The abuse of the beneficial ownership of trusts to conceal assets in insolvency and divorce proceedings: a South African study
Andrea Dubber, Constant Van Graan, Andre GroenewaldPrevious research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to…
The need for a robust legal framework on corporate criminal liability in Mauritius: lessons from the French model
Bhavna MahadewThe lack of legal framework on corporate criminal liability (CCL) in Mauritius is a matter of concern with the growing number of corporate crimes. The purpose of the paper is…
Fraud detection using fraud triangle theory: evidence from China
Md Jahidur Rahman, Xu JieThis study aims to explore the relationship between fraud triangle theory (FTT) and the accounting fraud phenomenon in all listed companies in China.
The role of Machiavellian personality, altruistic personality, religiosity, whistleblowing system, and accounting firm size in mitigating fraud intention
Dwi Marlina Wijayanti, Yayu Putri Senjani, Wilda FarahThis study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity…
Criminal behaviour on detection and penalty: an experimental evidence from drug market game
Thanee Chaiwat, Torplus YomnakThe economic theory of crime states that crime can be prevented by either increasing the probability of being detected or increasing penalties. However, individual responses to…
Identity theft fraud- major loophole for FinTech industry in India
Shefali SalujaThe fraud landscape for FinTech industry has increased over the past few years, certainly during the time of COVID-19, FinTech market reported rapid growth in the fraud cases…
Why are Vietnamese people susceptible to cryptocurrency Ponzi schemes? Findings from using the PLS-SEM approach
Nhung Thi Nguyen, An Tuan Nguyen, Ha Thi Nguyet To, Thanh Ta Hong LeThis paper aims to explore factors influencing Vietnamese people’s susceptibility to fraud through cryptocurrency Ponzi schemes.
Corruption suppression and domestic investment of emerging economies: BRICS and CIVETS groups – panel ARDL approach
Sohail Magableh, Mahmoud Hailat, Usama Al-qalawi, Anas Al QudahThis paper aims to examine the effects of corruption control on domestic investment in the BRICS and CIVETS of emerging economies. This paper’s primary goal is to investigate how…
Metaverse: welcome to the new fraud marketplace
Nadia Smaili, Audrey de Rancourt-RaymondThe purpose of this study is to examine the risks of the metaverse ecosystem. This study provides an overview of the metaverse and its evolution and discusses the various fraud…
Investigating the level of effectiveness of the anti-fraud technologies employed by the South African banking industry for cyberfraud mitigation
Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer, Mulatu Fekadu ZerihunThe purpose of this study is to examine the level of effectiveness of the anti-fraud technologies employed by the South African banking industry for cyberfraud mitigation.
Compliance cultures and the role of financial incentives
Fabian Maximilian Johannes Teichmann, Chiara WittmannThe concept of compliance is in danger of becoming obsolete as a result of its generalization and overuse. This paper aims to refine the concept of a culture of compliance and its…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider