Search Results - subject_exact:"Economic crime"

Judicial symbolism or substance in combating corruption and economic crimes? : Evidence from Tanzania’s High Court Corruption and Economic Crimes Division

Salati, Lucas; Mbago, Maurice; Mosha, Dimpna - 2026

In light of various recent political and legal reforms and initiatives, the persistent resurgence of corruption and economic crime within societies has led the Tanzanian government to create the High Court Corruption and Economic Crimes Division in 2016. This paper assesses the impact of this...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090150

Impacts of financial risk and economic crime on corporate social responsibility in Chinese firms

Rong, Liebo; Tunio, Fayaz Hussain; Guo, Qingran; Agha … - 2025

This study empirically examines the complex relationship between financial risk, economic crime, and Corporate Social Responsibility (CSR) among 435 firms listed on the Shenzhen Stock Exchange of China from 2010 to 2021. Utilizing Propensity Score Matching (PSM), logistic regression, and the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084926

A machine learning approach for the detection of firms linked to organised crime in Italy, based on balance sheet data

Cariello, Pasquale; De Simoni, Marco; Iezzi, Stefano - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014553878

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

Show 3 more versions 3

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

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

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

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

South Africa: Workshop on Fraud and Investigations Involving Crypto Assets

2026

In response to a request from the South African Revenue Service (SARS), the International Monetary Fund (IMF) conducted a capacity development workshop in November 2025 focused on fraud and investigations involving crypto assets. The workshop was the first of its kind. It aimed to enhance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087467

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

The cost of food fraud in the UK : measurement and implications

Shepherd, David; Button, Mark; Jack, Lisa; … - 2026

Food fraud is a serious crime. It is typically an organised, entrepreneurial crime that generates significant profits. It compromises the integrity of food systems causing economic harm, illness and death. Understanding the total economic cost of food fraud and its constituent cost drivers...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090202

Role of AI in preventing financial crime : a comprehensive analytical review

Nasir Uddin - 2026

Financial crime is now considered the biggest threat to the world economy. It is increasing rapidly, with huge losses every year. Traditional fraud detection methods have proven inadequate in the race, with fraudsters continuously adopting newer tactics to challenge the new technology. This...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090205

Anomalies and trusts in the UK's People with Significant Control register

Jofre, Maria; Kiepe, Tymon; Knobel, Andres - 2026

This paper examines how structured beneficial ownership (BO) data can be used to uncover hidden ownership patterns and inform anti-money laundering (AML) efforts. Using the United Kingdom's (UK) People with Significant Control (PSC) register, the study applies a two-stage analytical approach:...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090169

How public values shape financial crime : evidence on the mediating role of public and corporate governance

Ali, Asad; Nazir, Mian Sajid; Salman, Yaamina - 2026

Purpose This study aims to understand how public values shape corporate and public governance and, in turn, influence financial crimes, with the goal of aligning governance mechanisms with societal values to reduce financial misconduct. Design/methodology/approach The data was gathered from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090153

The actors' roles in corruption networks : a brokerage approach

Barros, Andréia Elizabeth Silva; Thomé, Karim Marini; … - 2026

This article examines how brokerage positions structure a systemic corruption network in the Brazilian Car Wash case. Drawing on economic criminology, dark network analysis, and the literature on systemic and organizational corruption, the study asks how political, business, financial, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090157

Innovation-Fraud amplification in technology-driven firms : ecosystem-level drivers of corporate misconduct

Kuran, Omaya; Khabbaz, Lara; Choueifaty, Celeste El - 2026

Corporate fraud in technology-driven sectors is increasingly recognized as a systemic phenomenon shaped by structural ecosystem conditions rather than solely by individual misconduct. Yet existing fraud frameworks, including the foundational Fraud Triangle and its principal extensions, remain...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090161

Rethinking fraud control : fraud dynamics, effective prevention, and the limits of reactive detection-led strategies

Freeman, Christopher - 2026

Fraud against large private and public sector organisations remains persistent and difficult to measure. Despite sustained policy attention, some strategies prioritise detection and sanctions because prevention and deterrence effects are notoriously difficult to evaluate. This study argues that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090165

Prosecution without conviction? : A systematic literature review of institutional drivers of economic crime case outcomes in Sub-Saharan Africa

Onyango, Brian O.; McFie, James B.; Mathuva, David M. - 2026

Purpose This study examines the persistent gap between prosecutions and convictions in economic crime cases across Sub-Saharan Africa (SSA), focusing on the institutional drivers shaping conviction outcomes, particularly in corruption and related offences. Design/methodology/approach Using a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090166

Unmasking the modus operandi of life insurance fraud in KwaZulu-Natal : patterns and trends

Mthethwa, Nomathamsanqa; Mkhize, Sazelo - 2026

Life insurance fraud represents an evolving form of economic crime in South Africa, with KwaZulu-Natal (KZN) emerging as a high-risk province. This study examines the modus operandi (M.O.) used by perpetrators to execute life insurance fraud in KZN. A qualitative research design was adopted,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090561

Collaborative governance in anti-money laundering : inter-agency coordination and money laundering control in Indonesia

Nauli, Pigo; Napitupulu, Berly; Nasir Sultan - 2026

Anti-Money Laundering (AML) has become a key component of global financial governance, aimed at preventing the flow of illicit funds and safeguarding the integrity of the financial system. Although a formal AML framework has been established, challenges remain in achieving effective coordination...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090569

Macro-meso-micro analytics for trade-based money laundering risk screening in Bangladesh : a conceptual entity-graph extension

Paul, Sushanta - 2026

Trade-based money laundering (TBML) conceals value transfer inside ordinary trade documentation, leaving the relevant evidence fragmented across customs, financial intelligence units, banks and registries. This conceptual paper extends Kupatadze's macro-meso-micro framework into a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090577

Decoding crypto asset fraud : a crime script analysis of crypto Ponzi, rug pull, and mint-and-run schemes

Costello, Adam; Gundur, Rajeev Vishwanath - 2026

Since the implementation of Bitcoin in 2009, cryptoassets created and transacted using blockchain technologies have grown and diversified significantly. Because regulatory regimes, which govern cryptoassets, do not have global coverage, criminal actors find opportunities to commit cryptoasset...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090587

Grooming in online dating romance frauds and scams : a scoping review

Feng, Maja - 2026

Online dating romance frauds and scams (ODARFS) are global, multifaceted cybercrimes with profound financial and non-financial impacts on victims. While scholars recognise that perpetrators develop trust through "grooming", limited knowledge exists about the mechanisms leading to ODARFS...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090598

A supply chain decomposition framework for illicit tobacco profitability : an illustrative application to operation CENTAX/TARAZED

King, Michael - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090603

Financial fragility and fear of fraud : findings from the crime survey of England and Wales

Maher, Cooper A.; McNealey, Rachel L.; Figueroa, Camille I. - 2026

Fear of crime is more widespread than crime itself and carries significant consequences. While research has identified the concept of financial fragility-lacking liquid assets to handle an unanticipated expense-as a factor associated with fraud victimization risk, it remains less clear whether...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090190

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

Chen, Yisong; Zhao, Chuqing; Xu, Yixin; 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

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

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

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

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

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

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

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

A model of Charles Ponzi

Barlevy, Gadi; Xavier, Inês - 2025

We develop a model of Ponzi schemes with asymmetric information to study Ponzi frauds. A long-lived agent offers to save on behalf of short-lived agents at a higher rate than they can earn themselves. The long-lived agent may genuinely have a superior savings technology, but may be an imposter...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332994

Show one more version 1

A model of Charles Ponzi

Barlevy, Gadi; Xavier, Ines - 2025

Book / Working Paper

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

Giammatteo, Michele - 2025

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