Journal of Financial Crime: Volume 24 Issue 2

Editorial

Dominic Thomas-James

“Coke on Tick”: exploring the cocaine market in the UK through the lens of financial management

Alexandra Hall, Georgios A. Antonopoulos

This paper aims to offer detailed preliminary data and analysis that focuses specifically on the structures and financial aspects of the UK cocaine market.

Tax havens, offshore financial centres and the current sanctions regimes

Norman Mugarura

This paper aims to articulate the complexities posed by tax havens and offshore financial centres (OFCs) in the global fight against financial crimes such as tax avoidance and…

Linking earnings management practices and corporate governance system with the firms’ financial performance: A study of Indian commercial banks

Prity Kumari, Jamini Kanta Pattanayak

In the shadow of global financial crisis, practice of earnings management can be hazardous for the growth and development of an economy, especially for a developing economy like…

Mitigating asset misappropriation through integrity and fraud risk elements: Evidence emerging economies

Haniza Hanim Mustafa Bakri, Norazida Mohamed, Jamaliah Said

This paper aims to evaluate the effects of fraud risk elements and integrity on asset misappropriation in the Royal Malaysian Police (RMP). In addition, this research also…

Ezubao: a Chinese Ponzi scheme with a twist

Chad Albrecht, Victor Morales, Jack Kristian Baldwin, Steven Deron Scott

The paper aims to report on the single largest peer-to-peer lending scandal in the history of China. The authors provide details on how the case was perpetrated. The authors also…

Examining the practical viability of internationally recognised standards in preventing the movement of money for the purposes of terrorism: A crime script approach

Nicholas Gilmour, Tristram Hicks, Simon Dilloway

The purpose of this paper is to examine – using crime script analysis – the practical effectiveness of internationally endorsed and universally recognised counter-terrorism…

Online fraud offending within an Australian jurisdiction

Ioannis A. Bolimos, Kim-Kwang Raymond Choo

This paper aims to determine the level of online fraud offending within an Australian jurisdiction and how to best apply resources to combat it.

An assessment of adults’ views on white-collar crime

Thomas E. Dearden

This paper aims to update our understanding of the public’s opinion of white-collar crime and explains perceptions of white-collar crime using self-interest, political affiliation…

The escalating relevance of internal auditing as anti-fraud control

Hans-Ulrich Westhausen

The purpose of this paper is to discuss critical success factors for the enormous development that internal auditing (IA) as “third line of defense” (IIA, 2016) and one of the…

The effect of cyber-risk insurance to social welfare

Damla Kuru, Sema Bayraktar

Previous studies generally focused on the definition of cybercrime and its effect on the market. Following Kesan’s study, this paper aims to analyse the relationship between cyber…

The residence permit for third-country nationals who are victims of human trafficking: A double-face instrument between compliance strategy and protection of human rights

Alessandra Pera

The aim of the present study is to explore institutional design strategies that promote compliance by regulating peculiar sorts of agents, namely, human trafficking victims…

Predicting fraudulent financial reporting using artificial neural network

Normah Omar, Zulaikha ‘Amirah Johari, Malcolm Smith

This paper aims to explore the effectiveness of an artificial neural network (ANN) in predicting fraudulent financial reporting in small market capitalization companies in…