Table of contents
Police corruption: a comparison between China and India
George Chak man LeeThere is no comparative research into the Chinese (PSB) police and the Indian police generally and none on police corruption in particular. This paper aims to show what police…
The creation of express, resulting and constructive trust in banking transactions
George DemetriadesThis paper aims to analyse the circumstances where an express, resulting or constructive trust may arise in banking transactions, taking in consideration relevant case law…
Financing terrorism through hawala banking in Switzerland
Fabian Maximilian Johannes TeichmannThis paper aims to illustrate the feasibility of circumventing the Swiss financial sector’s compliance mechanisms by financing terrorism through hawala networks.
Uncomfortable truths? ML=BS and AML= BS2
Ronald F. PolThe purpose of this paper is to advance debate and prompt new strategies substantially to improve the capacity to disrupt serious profit-motivated crime.
Combatting organised crime and terrorism in Central Asia
Emma van SantenThis paper aims to examine the shift away from the traditional distinction between organised crime and terrorist groups towards their conceptual convergence under the crime-terror…
Madoff’s Ponzi investment fraud: a social capital analysis
Paul ManningThe social network analysis of criminal networks at both the ego and socio-centric level is well established. This purpose of this study is to expand this literature with a social…
A public perception study on bribery as a crime in Turkey
Serkan Benk, Robert W. McGee, Tamer BudakThe purpose of this study is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations.
The law is just the law: analysing the definition of corruption in Zimbabwe
Prosper Simbarashe MaguchuThe purpose of this paper is to highlight the shortfalls of the legal definition of corruption in Zimbabwe.
Moving in the right direction to fight financial crime: prevention and detection
Fitriya Fauzi, Kenneth Szulczyk, Abdul BasyithThe purpose of this paper is to identify current measures taken for financial crime’s prevention and detection in the context of Indonesia.
Asset misappropriation in small businesses
Jay P. KennedyThis paper aims to increase the understanding of the types of insider financial frauds that occur within small businesses by focusing on a sample of businesses that have not…
Tackling fraud effectively in central government departments: A review of the legal powers, skills and regulatory environment of UK central government counter fraud teams
Michael Gilbert, Alison WakefieldFraud has a significant effect on society. It has been estimated to cost the UK economy more than £50bn annually. The Government have signalled their determination to tackle these…
Impact of fraud on Ghanaian SMEs and coping mechanisms
Charles Andoh, Daniel Quaye, Isaac Akomea-FrimpongSmall and medium-scale enterprises (SMEs) are the engine of growth of most developing countries, as they employ a large number of people as opposed to large firms. Consequently…
Bitcoin money laundering: mixed results?: An explorative study on money laundering of cybercrime proceeds using bitcoin
Rolf van Wegberg, Jan-Jaap Oerlemans, Oskar van DeventerThis paper aims to shed light into money laundering using bitcoin. Digital payment methods are increasingly used by criminals to launder money obtained through cybercrime. As many…
Inventory control weaknesses – a case study of lubricant manufacturing company
Norazira Abd Karim, Anuar Nawawi, Ahmad Saiful Azlin Puteh SalinFor a manufacturing company, inventory control and management is crucial to ensure smooth production and sustainable sales performance, as well as preventing stockout that will…
Adequacy of law enforcement and prosecution of economic crimes in South Africa
Andries P. Swanepoel, Jacolize MeiringEconomic crime is a serious challenge to business leaders, government officials and private individuals in South Africa. Given the important role of law enforcement, prosecution…
The art of deterrence: Singapore’s anti-money laundering regimes
Veltrice TanIn light of the recent 1MDB Scandal in Singapore, this research paper aims to examine the deterrent effect of Singapore’s sanctions against money laundering within financial…
Fraud prevention in Malaysian small and medium enterprises (SMEs)
Abdoulaye N’Guilla Sow, Rohaida Basiruddin, Jihad Mohammad, Siti Zaleha Abdul RasidIn Malaysia, as in most of the developing countries, small businesses play pivotal roles in the economy. Yet, despite the contribution of small businesses, previous researchers…
Backdating of executive stock options: comparing financial and nonfinancial industries
Kienpin Tee, Marilyn WileyThe 2008-2009 subprime mortgage crisis in the USA caused bankruptcies and closures of many financial institutions. Yet many CEOs of US financial institutions were awarded huge…
Fraud prevention initiatives in the Nigerian public sector: Understanding the relationship of fraud incidences and the elements of fraud triangle theory
Rabiu Abdullahi, Noorhayati MansorDetecting and preventing fraud are challenging and risky tasks, especially in a fast developing economy such as Nigeria. The efforts become crucial in the government sectors, as…
A model for preventing corruption
Dominic Peltier-RivestThis paper aims to investigate the extent of corruption globally, explains its social and economic consequences and introduces a model, composed of corporate governance…
Regulating virtual currencies – the challenges of applying fiat currency laws to digital technology services
Mohammed Ahmad NaheemThe purpose of this paper is to consider the recent (Dec`15) introduction of the Bitlicensing rules in New York and consider from a banking perspective how this will impact on…
Nigerian corruption complex: rethinking complementarities to curative measures
Moses Udo IkohThe purpose of this paper is to examine the emerging corruption complex in Nigeria, the cultural nexus that influence its enculturation, dynamics and the amoral values that tend…
Cheque kiting? I have an idea!!
Cenap IlterThe paper aims to explore the present cheque clearance system in the USA and its possible misuses in the practical sense. Cheque kiting has been a way of creating fictitious cash…
Greed of the elite; capital flight from a fragile country: case of Burundi
Arcade NdoricimpaThis study aims to undertake an institutional analysis of capital flight and examine the drivers of capital flight from Burundi.
Borderless crimes and digital forensic: Nigerian perspectives
Adebisi ArewaThis paper aims to determine the extent to which the myriad of cybercrimes is within the purview of extant Nigerian laws against the backdrop of the modicum of legal and…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider