Issues

Editorial: Time for human factors to drive the fight against corruption

Anona F. Armstrong
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Bounded rationality of prosecutorial decision-making in corporate fraud violations

Claire Nolasco Braaten; Lily Chi-Fang Tsai
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Legitimacy of power exercised by FATF under international law

Lovina E. Otudor; Mahmood Bagheri
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Anti-corruption corporate disclosures and earnings management: evidence from a developed market

Mohamed Esmail Elmaghrabi; Ahmed Diab
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Can the consumer perception of corporate social responsibility be saved? An examination into the effects of corporate greenwashing on the consumer and financial market

Fabian Maximilian Johannes Teichmann; Chiara Wittmann; Sonia Ruxandra Boticiu; Bruno Sergio S Sergi
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Nexus of liquidity creation, profitability and bank stability with the moderating role of corruption: an empirical analysis

Misbah Javid; Khurram Ejaz Chandia; Qamar Uz Zaman Malik
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Motivational processes involved in the behavior of the financial statement fraudster

Caroline de Oliveira Orth; Fernanda Momo; Mariana Manfroi da Silva Bonotto; Giovana Schiavi
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What makes an economic sanction effective?

Fabian Maximilian Johannes Teichmann; Chiara Wittmann
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The risk of political instability and the performance of Islamic banks: does corruption matter?

Zuhairan Yunmi Yunan; Majed Alharthi; Saeed Sazzad Jeris
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Transparency and budget savings in public procurement: evidence from Thailand’s Infrastructure Transparency Initiative (CoST)

Tippatrai Saelawong; Torplus Yomnak; Thanee Chaiwat; Siwat Poopunpanich; Charoen Sutuktis
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The Belt and Road Initiative: conflict of laws and dispute resolution

Veltrice Tan
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Ponzi schemes in Brazil: what leads people to still invest in this fraud?

Thiago Da Silva Telles Constantino; Antônio Carlos Magalhães Da Silva; Maria Aline Moreira De Oliveira Constantino
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“Fake it to make it”: exploring product counterfeiting in Türkiye

Dilara Bural; Anthony Lloyd; Georgios A. Antonopoulos; Justin Kotzé
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Effectiveness of internal auditing from the lens of internal audit factors: empirical findings from the banking sector of Bangladesh

Zobaida Khanam
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Guardians of the vault: unmasking online threats and fortifying e-banking security, a systematic review

Iftikhar Ahmad; Salim Khan; Shahid Iqbal
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Deciphering the shadows: an empirical exploration of corruption’s impact on SMEs credit costs in OECD countries

Anas Al Qudah; Usama Al-Qalawi; Ahmad Alwaked
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Effectiveness criteria of suspicious transaction reporting for early detection of terrorist financing activities

Hussain Syed Gowhor
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Operational resilience in light of the war in Ukraine: the disruptive effect of implementing economic sanctions on financial service providers

Fabian Maximilian Johannes Teichmann; Chiara Wittmann; Bruno S. Sergi
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Where is the life we have lost in living (beyond means)? An exploratory inquiry into the deceptive world of corruption and consumerism

Hendi Yogi Prabowo
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On the road to halting corruption: SNC-Lavalin

Anne Marie Gosselin; Sylvie Berthelot
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Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers

Mohd Azril Rezza Mohd Razmin; Amri Mohamad; Maheran Zakaria
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Fraud risk implications of celebrity SPACs

Reem Zaabalawi; Gregory Domenic VanderPyl; Daniel Fredrick; Kimberly Gleason; Deborah Smith
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Legal guidelines for identifying online illegal fund-raising crimes in China

Jingkun Liu
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The cryptocurrency conundrum: the emerging role of digital currencies in geopolitical conflicts

Milind Tiwari; Cayle Lupton; Ausma Bernot; Khaled Halteh
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