... for the identification of reported profit, at the cost of eliminating most of the highest value loans from consideration. Practical implications Especially in areas with a high density of small banks, large numbers of potentially fraudulent loans were issued. In planning future disaster relief programs, the SBA must...

..., this paper is the first to uncover new innovations in SBML in a high-risk geographic region. Kimberly Gleason can be contacted at: kgleason@aus.edu © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Money laundering Banking Regulatory policy...

... cryptocurrency risks and regulation of cryptocurrencies. The FTX affair has shaken up the international regulatory world, which has been seeking solutions to protect customers and investors and helping banks take positions since 2022. Originality/value This study contributes to the fraud literature by deeply...

... of a project (Democracy’s watchdogs C)”. OSINT, meaning intelligence collected from publicly available sources, is also of great importance. For journalists working without access to classified information sources or data from banking systems, OSINT is central to the task of enriching and corroborating...

...Alexander Ekow Asmah; Williams Abayaawien Atuilik; Dominic Ofori Purpose The purpose of this paper is to investigate the antecedents and consequences of employee fraud, focusing on the banking industry in Ghana. Design/methodology/approach A major bank was selected for the case study analysis...

...Waled Younes E. Alazzabi; Hasri Mustafa; Ahmed Ibrahim Karage Purpose This paper aims to examine the effect of top management support (TMS) and risk management (RM) on the internal audit activities (IAA) and fraud mitigation (FM) in the Libyan banking sector. Design/methodology/approach...

... Emerald Publishing Limited Licensed re-use rights only Fraud Forensic accounting Fraud detection Financial reporting Data mining Forensic accounting education Banking M41 M42 Another factor that encouraged the growth in forensic accounting research is the lack of in-depth...

...Alexander Ekow Asmah; Williams Abayaawien Atuilik; Dominic Ofori Purpose The purpose of this paper is to investigate the antecedents and consequences of employee fraud, focusing on the banking industry in Ghana. Design/methodology/approach A major bank was selected for the case study analysis...

...Soheil Kazemian; Jamaliah Said; Elham Hady Nia; Hamidreza Vakilifard Purpose The paper aims at examining the influences of the elements of fraud diamond on the asset misappropriation within the banking industry of Iran. Primary data were collected through 191 survey questionnaires administered...

...George Demetriades Purpose This paper aims to analyse the circumstances where an express, resulting or constructive trust may arise in banking transactions, taking in consideration relevant case law. Bankers in certain situations could become a trustee or a fiduciary in relation to their customers...

...Mohammed Ahmad Naheem Purpose The purpose of this paper is to provide an analysis of the recent Crédit Agricole case outcome, whereby the bank was found to have undertaken insufficient investigation and failed to follow through on reporting suspicious account activity, in line with AML compliance...

...Domitilla Vanni Purpose This paper aims to analyze the role of compliance in Italian banking system and to verify its efficiency in terms of protection of stability and credibility of financial institutions, comparing solutions adopted in other European countries. Design/methodology/approach...

...Peter Leasure Purpose The purpose of the current study is to examine the applicability of general strain and procedural justice theories to retail banking deviance in an effort to improve compliance programs. Design/methodology/approach This objective is achieved through a qualitative case...

...Matthew Hollow Purpose – The purpose of this paper is to look in more depth at what motivates bank managers and bank employees to commit fraudulent offences at work. Design/methodology/approach – This exploratory study adopts both quantitative and qualitative methods to better comprehend...

...Graeme Baber Purpose The purpose of this paper is to summarise and critically assess the legislative response in banking and securities regulation to the determinants of the financial crisis. Design/methodology/approach The paper identifies these determinants and evaluates different categories...

...D. Vijaya Geeta Purpose Today almost all businesses are connected online and net banking has becoming a buzzword. The concept of identity theft which was more known in the Western world is making its presence felt in developing economies like India. In this context, the purpose of this paper...

... explores the possibility of biometric fingerprint authorisation as a prevention strategy. Findings The introduction of one‐day cheque clearance in the USA heralded an increase in cyber‐crime banking fraud and a reduction of the ability of the prosecuting authorities to bring cases to court because...

...Allison C. Rattray Purpose The aim of this paper was to trace the development of the banking sector from post independence (1962) Jamaica to 2002 when the last major revisions were made to banking legislation. Design/methodology/approach The paper focuses mainly on the banking crisis...

...John T. McCormick; Nancy Paterson Purpose This paper explores the threat that transnational political corruption poses to both the world's development banking and commercial banking sectors. Design/methodology/approach This paper was written from the perspective of someone who has served...

...Saptarshi Ghosh; Mahmood Bagheri Purpose The purposes in this paper are: engaging in a critical examination of the framework of the banking regulatory framework in India; assessing the operational efficacy of banking regulatory and supervisory mechanisms; and providing an in‐depth legal analysis...