Search Results - subject_exact:"Corporate crime"

Business ethics, law and zemiology : the criminology of social and environmental harm

Klimecki, Robin; Parker, Martin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453506

Corporate crime in European emerging markets

Iwasaki, Ichirō; Kočenda, Evžen - 2025

We examine the corporate criminal records of 18,187 firms operating in 17 European emerging markets and empirically analyze the effects of board composition and national institutions on crime deterrence. Our analysis reveals that 872 firms (about 5 % of the sample) committed 1734 crimes over...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015551353

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Corporate crime in European emerging markets

Iwasaki, Ichirō; Kočenda, Evžen - 2025

Book / Working Paper

Financial crime, fraud trends and regulatory expectations in the digital era : evidence from the Ghanaian banking industry

Boamah, Collins - 2026

The acceleration of digital financial services in Ghana has transformed the country's banking landscape while simultaneously reshaping its financial crime risk profile. Drawing on insights from the Bank of Ghana (BoG) Annual Fraud Reports, Ghana Association of Banks (GAB) Quarterly Fraud...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617666

From coins to cays

Langenmayr, Dominika; Streich, David J. - 2026

We provide evidence that individuals use cryptocurrencies to channel funds into and out of tax havens. Exploiting the Panama Papers (2016) and Paradise Papers (2017) leaks as shocks to offshore detection risk, we compare prices of cryptocurrency-fiat pairs involving Singapore and Hong Kong...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654759

Artificial intelligence : friend, foe, fraud

Wray, L. Randall - 2026

The over-hyped Dot.com revolution bubbled and crashed at the end of the 1990s, leaving a largely unused physical and virtual infrastructure that eventually supported the rise of social media that did-indeed-transform life. Not necessarily in a good way. As Robert Gordon famously claimed, you can...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614175

Factors affecting e-invoice fraud : evidence from Vietnam

Le, Xuan Truong; Nguyen, Hoang Tuan; Hang Thu Nguyen-Phung - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625198

Regulating the crypto-laundering chain : a comparative study of scam compounds and money mule mechanisms within criminal networks

Arnone, Gioia - 2026

This paper examines how scam compounds, money mules and crypto-assets operate as interdependent elements of contemporary money-laundering chains. It assesses whether existing anti-money laundering (AML) and crypto-asset regulatory frameworks are capable of disrupting these chains holistically,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640373

Catching neutralizations : identifying neutralization techniques for white-collar crimes in offender statements

Hoekstra, Manon; Huisman, Wim; Schee, Britt van der - 2026

Among white-collar offenders, processes of neutralization appear to play a crucial role in sustaining both their moral self-concept and their social standing and subsequently play a role in commiting violations of the law. This article explores methods for collecting information on the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643923

Strategic choices in money laundering : smurfing, layering, and financial over-diversification

Contreras, Alfredo; Villa, Edgar - 2026

Money laundering enables criminal organizations to integrate illicit funds into the legal economy while evading detection, posing significant challenges for regulators and policymakers. We develop a formal framework to examine criminal organizations' choice between two money laundering methods....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643937

Cybercrime and socioeconomic realities : perpetrators’ perspectives from Ghana

Barnor, Jonathan Nii; Ansong, Eric; Boateng, Sheena Lovia - 2026

This study, grounded in Rational Choice Theory, explores the strategies and decision-making processes of online romance fraud perpetrators in Ghana. Using a qualitative approach, thirteen individuals involved in such fraud were interviewed through purposive and snowball sampling. Data were...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643957

Enforcement gaps in emerging capital markets : a comparative assessment of insider dealing regulation in Jordan and France

Al Khalaileh, Lana; Alhasan, Tariq Kamal; Abu Issa, Hamzeh - 2026

This article compares insider dealing enforcement in Jordan and France to identify which combinations of substantive legal rules and institutional design produce credible deterrence in capital markets. Using a doctrinal-comparative method, the analysis evaluates (i) the legal definition of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643960

The scammer’s playbook : exploring the psychological techniques and tactics used by scammers in the social engineering of cryptocurrency fraud

Dulisse, Brandon; Fitch, Chivon; Connealy, Nathan T. - 2026

Cryptocurrency fraud represents one of the fastest-growing financial crimes worldwide, yet the psychological mechanisms that enable these scams remain understudied. Drawing on 282 verified victim narratives from California and Wisconsin state crypto scam trackers (2023-2024), this study...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643967

Caught in the net: patterns and predictors of fraud incidence in Ireland

Us-Salam, Danish; Jose, Anu; Kelly, Jane - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636895

Mafias and firms

Arellano-Bover, Jaime; De Simoni, Marco; Guiso, Luigi; … - 2026

Organized crime groups (OCGs) are often thought to infiltrate firms to benefit from or support criminal activities, such as corruption, false invoicing, and the provision of illicit goods. We show that much of infiltration-especially among large firms-serves a different purpose: firms are...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667074

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Mafias and firms

Arellano-Bover, Jaime; De Simoni, Marco; Guiso, Luigi; … - 2024

Book / Working Paper

Mafias and firms

Arellano-Bover, Jaime; De Simoni, Marco; Guiso, Luigi; … - 2024

Book / Working Paper

Mafias and firms

Arellano-Bover, Jaime; De Simoni, Marco; Guiso, Luigi; … - 2024

Book / Working Paper

Estimating the scale of illicit financial flows : the abnormality method

Coll Sol, Daniel; Cuenda García, Mario; Gabanatlhong, … - 2026

This paper introduces the abnormality method to estimate illicit financial flows (IFFs) using a bilateral gravity model complemented by a machine learning technique to analyse unexplained financial flows to offshore centres. The findings provide robust evidence linking abnormal flows to offshore...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667744

Mafias and firms

Arellano-Bover, Jaime; De Simoni, Marco; Guiso, Luigi; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667074

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Mafias and firms

Arellano-Bover, Jaime; De Simoni, Marco; Guiso, Luigi; … - 2024

Book / Working Paper

Mafias and firms

Arellano-Bover, Jaime; De Simoni, Marco; Guiso, Luigi; … - 2024

Book / Working Paper

Mafias and firms

Arellano-Bover, Jaime; De Simoni, Marco; Guiso, Luigi; … - 2024

Book / Working Paper

International migration and cross-border illicit financial flows

Rand, John - 2026

This paper examines whether international migration facilitates illicit financial flows (IFFs) alongside legitimate cross-border investment. While a large literature shows that migrant networks promote foreign direct investment (FDI) by reducing information frictions, little is known about their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665670

Protecting Consumers from Financial Scams and Frauds

2026

With the rapid development and adoption of digital financial products, services and distribution channels, many countries are experiencing a significant increase in the frequency and complexity of financial scams and frauds targeting consumers. This report aims to understand the drivers of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677091

AI for financial advice, fraud loss, and the moderating effect of financial knowledge miscalibration

Chawla, Isha; Joseph, Mindy; White, Kenneth; Scantling, … - 2026

There is growing interest in using AI for financial advice, yet fraud and related financial losses remain widespread. While previous research has examined fraud victimization in general, there has been less focus on the losses resulting from fraud. Additionally, there is a limited understanding...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061177

Financial fraud detection based on an explainable multi-layer framework

Xia, Hui; Huang, Yilong; Fang, Shanshan; Wang, Qin; … - 2026

Financial information plays a critical role in decision-making for stakeholders, including investors, regulators, and corporate managers. However, financial data is susceptible to deliberate manipulation, where some firms may distort disclosures to mislead stakeholders and potentially engage in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061254

Targeted report on regulatory challenges from decentralised finance (DeFi) : FATF report

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064029

Deep learning in financial fraud detection : innovations, challenges, and applications

Chen, Yisong; Zhao, Chuqing; Nie, Chuanhao - 2026

This study presents a systematic literature review of 108 peer-reviewed publications (2019-2024) on the application of deep learning (DL) to financial fraud detection. It examines advances in model architectures, such as convolutional neural networks, long short-term memory networks,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084107

Financial crime and the office of the European public prosecutor : protecting EU financial interests in a new institutional landscape

2026 - 1st edition

"This book examines the realities of the functioning of the European Public Prosecutor's Office (EPPO) along with the actual cooperation with other stakeholders in the EU and in the Member States. The protection of financial interests of the European Union is a Treaty obligation bearing equally...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641371

Reducing consumer fraud and scam victimization through incubation

Waschka, Lana; Cunha, Marcus - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085030

Corporate crime in European emerging markets

Iwasaki, Ichirō; Kočenda, Evžen - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635977

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Corporate Crime in European Emerging Markets

Iwasaki, Ichiro; Kočenda, Evžen - 2025

Book / Working Paper

The primary factors contributing to the operational failures of the Serious Fraud Office (SFO) and the strategic reforms that can be implemented to enhance its effectiveness in dealing with financial crimes

Tufan, Sengul Selcan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616743

Reasons for commiting economic crimes : a South African study

Swanepoel, Andries Petrus - 2025

Purpose The occurrence of economic crimes is a serious challenge to business leaders, government officials and private individuals in South Africa. The objective of this research was to determine the main reasons for committing economic crimes in South Africa. Design/Methodology/Approach Primary...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546313

Partners in economic crime : corporate convenience by cartel membership

Gottschalk, Petter - 2026

"In market economies, companies in the same industry are expected to compete with one another. However, one might ask, "would it not be more convenient for competing companies to cooperate with each other?" This would certainly seem to avoid threats and allow each company to gain from joint...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432013

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Partners in economic crime : corporate convenience by cartel membership

Gottschalk, Petter - 2026

Book / Working Paper

Disentangling and demystifying converging crimes and illegal wildlife trade in South Africa, Hong Kong, and Canada

Anagnostou, Michelle; Doberstein, Brent; Armitage, Derek; … - 2025

Illegal wildlife trade is increasingly reported as intersecting with other serious crimes, a phenomenon labelled "crime convergence". However, there is limited empirical research on the extent and nature of these linkages. The present study seeks to understand what criminal activities converge...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546320

Venture Fraud

Dyck, Alexander; Fang, Freda; Hébert, Camille; Xu, Ting - 2026

We assemble the first comprehensive sample of venture fraud cases involving 614 U.S. venture capital (VC)-backed startups founded since 2000. We find that VC-backed firms are 54% more likely to face fraud charges than comparable non-VC-backed firms within a subsample of newly public firms where...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611172

Corporate lobbying and public scrutiny

Lee, Daeun; Liang, Ying - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611953

Fraud and complexity theory : moving beyond the fraud triangle towards a new theoretical framework

Freeman, Christopher - 2025

Fraud research has long been dominated by micro-level theories-most notably the fraud triangle-that focus on individual motivation while neglecting the wider systems that shape and sustain fraudulent behaviour. This paper introduces a conceptual framework that bridges that gap by integrating...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546346

Corporate financial consequences of corporate scandal : the case of Japan

Akimov, Alexandr; Morita, Hiroshi; Omura, Akihiro - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613519

An assessment of the factors of economic and financial corruption by public officials in Nigeria

Oyebanji, Oluwafemi Adesina; Omale, Don John O. - 2025

The endemic nature and global acknowledgment of economic and financial crimes in Nigeria perpetrated by corrupt political and public officials cannot be overemphasised. The effects of this on the socio-economic and sustainable development of Nigeria cannot equally be ignored. This study,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546353

Progress or stagnation? : the evolution and reform of corporate criminal liability in the UK

Ma, Yuyun; Ryder, Nicholas - 2025

This article analysis of the progression of corporate criminal liability from its historical foundations to contemporary reforms. It seeks to examine how case law and legislative developments have responded to the challenges posed by the identification doctrine and assess the effectiveness of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546366

Is mediation a shortcut to deter financial fraud? : evidence from the mediation scheme in China

Chen, Huixia; Liu, Yurou - 2026

This study examines whether mediation, as an alternative dispute resolution, can effectively deter financial fraud. Using the introduction of a mediation scheme that encourages courts in certain regions to settle securities disputes by mediation in China as a natural experiment, we find that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015586952

Financial and economic crimes across disciplines : perspectives from the Global South

Malala-Scholz, Joy; Azinge-Egbiri, Nkechikwu; Adeyemo, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546369

Securities fraud among family firms : evidence from the one-child policy reform in China

Zhang, Danni; Dong, Yusen - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015586967

Corporate crime : the firm as victim and offender

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015582164

Cybercrime on the Ethereum blockchain

Hornuf, Lars; Momtaz, Paul P.; Nam, Rachel J.; Yuan, Ye - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015558619

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Cybercrime on the Ethereum blockchain

Hornuf, Lars; Momtaz, Paul P.; Nam, Rachel J.; Yuan, Ye - 2025

Book / Working Paper

Cybercrime on the ethereum blockchain

Hornuf, Lars; Momtaz, Paul P.; Nam, Rachel J.; Yuan, Ye - 2023

Book / Working Paper

Current problems of illegal entrepreneurship as a negative factor affecting the sustainable development of the regional economy

Pilyugina, Tatyana V.; Sokolov, Aleksandr B.; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638108

A model of Charles Ponzi

Barlevy, Gadi; Xavier, Ines - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015406713

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A model of Charles Ponzi

Barlevy, Gadi; Xavier, Inês - 2025

Book / Working Paper

4. Reinforcing Australia's financial fortress against scams and fraud with fintech

Ho, Elaine Mei Hua; Dang, Thu Huong; Ratnasari, Nina; … - 2026

The Australian financial services sector is experiencing the escalating phenomenon of scams and fraud, marking a paradigm shift from isolated, low-impact incidents to a pervasive, technologically sophisticated enterprise with far-reaching economic consequences. These illicit activities inflict...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643070

The size of money laundering and other illicit financial conduct for Italy

Giammatteo, Michele - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015173582

Will I have to be reborn? : collective sensemaking of stigma among white-collar inmates

Arora, Navdeep K.; Harvey, William S.; Roulet, Thomas J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015419929

Superstition and corporate financial fraud : evidence from Chinese zodiac year beliefs

Zhang, Lin; Sun, Zepeng; Zeng, Chenlv - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015637182

Harnessing AI for accounting integrity : innovations in fraud detection and prevention

Dulgeridis, Marcel; Schubart, Constantin; Dulgeridis, … - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422051

Fraud risk management

Goel, Sandeep - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655066

Forensic accounting : practice and theory

Alshurafat, Hashem - 2026

Overview of the forensic accounting profession -- Forensic accounting ethics: authoritative guidance and non-authoritative guidance -- Forensic accounting role in fraud investigation, prevention, and mitigation -- The role of forensic accounting in detecting and deterring organised financial...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640729

Financial crimes in Africa and economic growth : implications for achieving sustainable development goals (SDGs)

Arthur, Kingsley Kofi; Asongu, Simplice; Darko, Peter; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463233

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Financial crimes in Africa and economic growth : implications for achieving Sustainable Development Goals (SDGs)

Arthur, Kingsley Kofi; Asongu, Simplice; Darko, Peter; … - 2024

Book / Working Paper

Financial crimes in Africa and economic growth : implications for achieving Sustainable Development Goals (SDGs)

Arthur, Kingsley A.; Asongu, Simplice; Ansah, Marvin O.; … - 2024

Book / Working Paper