Table of contents
Hedge fund manager fraud through PIPEs: Analysis of operational risk and the limits of law enforcement
Majed R. MuhtasebThe purpose of this paper is to draw lessons to investors from the conduct of a hedge fund manager who according to the Securities and Exchange Commission (SEC) complaint made…
Financial health and management practices: a multi-year cross country analysis of PLCs
Md Shamimul Hasan, Normah Omar, ABM Rashedul HassanThe purpose of this study is to examine the relationship between financial strength or condition and managerial practices in preparing financial statements of public limited…
Ascertaining the effectiveness of Economic and Financial Crimes Commission (EFCC) in tackling corruptions in Nigeria
Ibrahim Umar, Rose Shamsiah Samsudin, Mudzamir bn MohamedThe purpose of this paper is to appraise the Nigerian Economic and Financial Crimes Commission (EFCC) of their role in tackling systemic corruptions and to associate how…
Corruption in the Nigeria Judicial System: An Overview
Habeeb Abdulrauf Salihu, Hossein GholamiThe purpose of this study is to examine corruption in the Nigeria judicial system, the implications on justice administration and the fight against corruption in the country, and…
Kleptocracy and foreign corruption manifesting in illicit financial flows
Ted C. MoormanThe purpose of this paper is to identify the place of kleptocracy and foreign corruption within the broader framework of financial crime. This facilitates understanding the…
Parameters of automated fraud detection techniques during online transactions
Vipin Khattri, Deepak Kumar SinghThis paper aims to provide information of parameters and techniques used in the automated fraud detection system during online transaction. With the increase in the use of online…
TBML suspicious activity reports – a financial intelligence unit perspective
Mohammed Ahmad NaheemThe purpose of this paper is to share research data from the Financial Intelligence sector on trade-based money laundering (TBML), as a way to better inform banking risk…
Preserving the distinctiveness of corporate marks: An analysis of legal and judicial approaches to well known trademark in India
Afroza BegumThis paper aims to investigate the Indian legal and judicial approaches to well-known trademark (WT) by placing special focus on the way the judiciary has striven to foster the…
Tax-related illicit financial flows and human rights
Juan Pablo BohoslavskyThis paper aims to discuss the tax-related illicit financial flows from a human rights perspective. It argues that curbing illicit financial flows, and specifically tax abuse, is…
Does fear of victimization deter online shopping?
Szde YuThis paper aims to address the relationship between fear of identity theft/fraud and online shopping, while identifying the most important factors affecting online shopping.
The battle against fraud: do reporting mechanisms work?
Dominic Peltier-RivestThis paper aims to explore how well reporting mechanisms work, investigate current trends and develop a framework for implementing effective mechanisms.
What made base erosion and profit shifting project possible?: Identifying factors for building momentum for reform of international taxation
Akira MatsuokaThe purpose of this paper is to unveil the true background of the Base Erosion and Profit Shifting (BEPS) Project and to suggest crucial indexes for bringing a movement into a…
The gendering of fraud: an international investigation
Theresa Hilliard, Presha E. NeidermeyerChanging workplace demographics reflect a rising number of women in the traditionally male-dominated field of business. The purpose of this study is to investigate how upwardly…
Crime prevention in terms of criminal intent criteria in white-collar crime: A propositional analysis
Tage AlalehtoIn the field of crime prevention there are several theoretical approaches explaining why crime occurs and how to prevent it. Three of them – routine activity theory, crime pattern…
Asymmetric influence of corruption distance on FDI
Birgit Burböck, Anita Macek, Edith Podhovnik, Christian ZirgoiThe purpose of this paper is to measure the influence of corruption distance (CD) on foreign direct investment (FDI) with the characteristics of the value function from the…
In an ideal world who should carry the can for wrongdoing business?: A look at the global and the Italian context
Domitilla VanniThis paper aims to analyze the main international rules against economic crime and to verify if Italian legislation provides for appropriate measures according to own needs at a…
Understanding fraud in Malaysian SMEs
Abdoulaye N’Guilla Sow, Rohaida Basiruddin, Siti Zaleha Abdul Rasid, Maizaitulaidawati Md HusinThe paper aims to provide an overview of fraud risk among Malaysian small- and medium-sized enterprises (SMEs). In particular, the authors investigate the understanding of SME…
The application of cognitive interviews to financial crimes
Mark Eshwar LokananThe purpose of this paper is to present an argument for the use of cognitive interviews to be use in financial crime investigations. In particular, the paper argues that the…
Internal control and employees’ occupational fraud on expenditure claims
Anuar Nawawi, Ahmad Saiful Azlin Puteh SalinThe purpose of this study is to investigate the weaknesses of internal control in expenditure claim procedure and to identify the opinions of employees regarding an occupational…
Are organizational factors more prevailing than individual factors in mitigating employee fraud?: Findings from Royal Custom Officers
Jamaliah Said, Normah Omar, Marhamah Rafidi, Sharifah Norzehan Syed YusofThis paper aims to examine whether individual factors (religiosity and ethical values) and organizational factors (ethical leadership and whistleblowing practices) contribute to…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider