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...

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...

The growing compensation disparity between CEOs and employees has become a global concern, underscoring the need for regulatory measures to ensure fair and equitable remuneration practices. Drawing insights from China's government regulation of CEO compensation (GRCC) for state-owned enterprises...

The significance of digitalization due to technological advancements in the modern age is becoming increasingly apparent. However, as a result of the rapid global change, serious concerns arise regarding various aspects of proper digitalization, particularly how to leverage it while avoiding its...

Existing studies on romance fraud have been criticized for neglecting the social contexts where these crimes occur. This study takes a psychosocial approach to understanding victims/survivors' experiences with romance fraud to demonstrate how recognizing the interplay between social norms and...

This conceptual paper investigates the role of art experts and appraisers in white-collar crime through the lens of convenience theory. As gatekeepers of authenticity, provenance, and valuation, art appraisers hold significant power in shaping market outcomes. Yet, the opacity of appraisal...

This study investigates the prevalence and patterns of irregular deposit practices and legal breaches concerning tenancy deposits in Norway's private rental housing sector. Irregularities in handling tenancy deposits can adversely affect tenants, particularly vulnerable groups like students and...

This study investigates cryptocurrency-related scams using data from two state scam trackers, focusing on scam types, financial losses, and scammers' methods of contact. Initial findings reveal that cryptocurrency scams share similarities with other online financial scams but maintain unique...

Fraud in accounting and finance poses a persistent threat to organizational integrity and economic stability, necessitating robust theoretical frameworks for effective detection and prevention. While traditional accounting literature predominantly addresses fraud through objective and...

Although previous research on the predictors of cyber fraud victimization has provided evidence of the impact of routine activity and low self-control on the risk of cyber fraud victimization, little knowledge is available in Japan. In addition, to the best of our knowledge, no study has yet...

There is a wealth of literature that describes and theorizes about the practices of economic and financial crime in the Global North and South, but little research has been done to explore the perspectives of other stakeholders on the growing trend of these crimes and the efficacy of the...

Discourses on Authorised Push Payment fraud ("APPF"), through which a victim is deceived into authorising fund transfers to a fraudster, often converged on normative questions of victim negligence and liability. Recent regulatory changes in the UK, which introduced a new mandatory reimbursement...

This study examines the growing concern of corporate delinquency in securities markets through an interdisciplinary approach, incorporating insights from sociological jurisprudence, criminology, and economic principles. Deploying a qualitative methodology, the research involves a comparative...

Deferred Prosecution Agreements (DPAs) were introduced to enhance corporate accountability while mitigating the collateral consequences of full criminal prosecution. Yet, the U.S. practice has increasingly drawn criticism for reducing DPAs to convenient settlement devices, insufficiently aligned...

This study investigates the dark side of the non-fungible token (NFT) marketplace, with a focus on understanding the risks, and underlying factors driving fraud in the NFT ecosystem. Using the fraud triangle framework, this study examines pressure, opportunity, and rationalization from...

As the global economy undergoes rapid digital transformation, cryptocurrencies have emerged as a prominent alternative class of financial assets. Their decentralized nature, pseudonymity, and lack of centralized oversight have attracted considerable interest among investors while simultaneously...

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...

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...

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...

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,...

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...

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...

Are sanctions bypassed by hiding money offshore? Using bilateral data on bank deposits, we compare how offshore deposits from sanctioned versus non-sanctioned countries develop after the U.S. and the EU impose financial sanctions. Sanctions targeting individuals increase offshore deposits, as...

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 1,734 crimes over...

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...

This study examines the relevance of the Fraud Pentagon Theory in detecting fraudulent financial reporting among companies listed on the Bucharest Stock Exchange. While financial reporting is essential for informed stakeholder decisions, requiring information to be accurate, reliable, and fairly...

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...