The principal aim of this study is to explore the applicability of the Business Model Canvas in comprehending and deconstructing the operational structure of white-collar crime, with specific emphasis on carding crime as a focal point. By combining insights from a Darknet-acquired criminal...

Policy-makers – working on various domains, notably regulations, home affairs, security, science, technology, and innovation (STI) policies – need to pay close attention to possible new ways and methods for the interpenetration of criminal and lawful economic activities. This paper is aimed...

Policy-makers - working on various domains, notably regulations, home affairs, security, science, technology, and innovation (STI) policies - need to pay close attention to possible new ways and methods for the interpenetration of criminal and lawful economic activities. This paper is aimed at...

This policy brief is aimed at assisting policy-makers by presenting four possible futures (scenarios) on the interpenetration of criminal and lawful economic activities and considering their implications. By considering the nature of the criminal activities and the options to prevent, monitor,...

The need for independent audit goes back to the agency theory, the theory of delegation of power and the issue of trust. Stakeholders delegate power to management to manage the business on their behalf, yet they face the risk of information asymmetry and management motivations to commit fraud....

Purpose: This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU. Design/methodology/approach: The study is guided by the combination of traditional...