Industrial and economic espionage - rival companies or intelligence services gaining unauthorised access to business information - is seen by businesses as a growing threat. For the first time, representative data from the 2023 IAB Establishment Panel are now available on this topic for Germany....

Our investigation examined the impact of ESG (Environmental, Social, and Governance) activities on corporate financial distress. This research utilised data from companies listed in the FTSE All-Share index from 2014 to 2022 from the Refinitiv EIKON database. We incorporated year- and...

Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...

The author, Stephen Schneider, undertakes a holistic analysis of the numerous definitions, descriptions, and concepts that represent the criminological construct referred to as "organized crime." He provides a critical analysis of those researchers who have trafficked in ethnic and racial...

This paper describes an affinity-based Ponzi scheme in Canada, the Oversea Chinese Fund Limited Partnership, created in 2001 by Weizhen Tang. Unlike simpler schemes, it adopted a complex structure involving multiple financial services firms and feeder funds in Canada and the US. Although the...

As the incidences of traditional crime rates have begun to decline, there has been a surge and shift in the kinds of criminal activities perpetuated by individuals. The recent shift in criminal activities includes organized crime, white-collar crime, and cybercrime.The increased use and access...

Drawing together extant literature this paper explores the anatomy of doorstep crime rogue trading, the motives of the offenders and identifies the criminal offences relevant to the response to this in-person fraud. An under-explored fraud typology in academia, the crime is often misunderstood...

This study investigates the impact of corporate governance mechanism on money laundering operations in publicly listed firms in Nigeria, emphasising the efficacy of governance measures and the mediating function of internal audits. The study employed purposive sampling to analyse 177 firms...

The objective of anti-money laundering (AML) programs is to disrupt the financial infrastructure of criminal organizations, thereby seizing illicit assets and curbing the expansion of these criminal activities. This paper assesses the effectiveness of AML programs in curbing three distinct forms...