Search Results - subject_exact:"Economic crime"

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

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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

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

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

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

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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

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

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

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

Human capital structure upgrading and corporate fraud : evidence from China

Hou, Canran; Liu, Huan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464773

Financial fraud through the lens of extended fraud alerts

Blascak, Nathan; Cheney, Julia; Hunt, Robert M.; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467991

Regulating CEO compensation : a remedy for corporate misconducts in China's state-owned enterprises

Maqsood, Umer Sahil; Li, Qian; Hussain, Hadi; Hussain, … - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471403

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

Bypassing sanctions : hide'n seek in tax havens?

Langenmayr, Dominika; Tovmasyan, Mikayel; Vosseler, … - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455016

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Bypassing sanctions : hide 'n seek in tax havens?

Langenmayr, Dominika; Tovmasyan, Mikayel; Vosseler, … - 2025

Book / Working Paper

Advancing financial risk management : a transparent framework for effective fraud detection

Li, Wenjuan; Liu, Xinghua; Su, Junqi; Cui, Tianxiang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015407976

Is fraud detection feasible without training data? : testing an expert-based approach

Benligiray, Serdar; Onay, Ahmet; Şen, Fatma Yaşli - 2025

We aim to derive a fraud detection approach applicable to conditions where historical fraud data is absent, inadequate, or outdated for making predictions. To this end, we propose a new approach to fraud detection based on expert opinion, enabling tailored tools for various conditions of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413416

Investigating fraud at Tri-County Auto : a case study

O'Reilly, Dennis M.; Reisch, John T.; Cale, Patricia - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435632

The use of the Fraud Pentagon model in assessing the risk of fraudulent financial reporting

Burlacu, Georgiana; Robu, Ioan-Bogdan; Anghel, Ion; … - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436583

An ontology of organized crime : a meta-analytical framework and enforcement implications

Schneider, Stephen; Martens, Frederick T. - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015437936

The Oversea Chinese Fund : a complex affinity-based Ponzi scheme

Boyle, Phelim P.; Li, Dongmei; Peng, Zhe; Yang, Yahui - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439504

Cybercrime in criminology : a systematic review of criminological theories, methods, and concepts

Onwuadiamu, Gift - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439506

An exploration of the anatomy of doorstep crime rogue trading

Day, Tim - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439529

Corporate governance and money laundering in Nigerian listed companies

Olayiwola, John A.; Olalere, Adeola. A.; Ajide, … - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439532