... comparison explores the relationship between institutional factors and tax morale in Japan and the United States using World Value Survey (WVS) data (2017–2022) and an ordered probit model for sequential estimation. A regional survey of Kyushu, Japan, was conducted during the COVID-19 pandemic. Findings...

...Moh. Riskiyadi Purpose This study aims to propose a new ensemble learning model and compare its performance with other ensemble models to obtain the best model for detecting financial statement fraud during the COVID-19 pandemic. Design/methodology/approach This study uses a quantitative...

...Khairul Anuar Kamarudin; Wan Adibah Wan Ismail; Iman Harymawan; Akmalia Mohamad Ariff Purpose This study aims to examine the effect of audit firm tenure (AFT) on corporate tax avoidance (CTA) and the moderating effect of the COVID-19 pandemic. Design/methodology/approach The sample comprises...

... and collaboration between the relevant authorities and the ongoing coronavirus (Covid-19) pandemic have negatively impeded the effective regulation and combating of insider trading in Zimbabwe. To this end, the author explores the stated challenges and recommend measures that could be used by regulatory bodies...

.../methodology/approach This exploratory paper is part of the author’s study to assess the complex corruption phenomenon in Indonesia from multiple perspectives to gain a better understanding of its nature and dynamics. By drawing from the existing literature on the Schatzkian practice theory, the COVID-19...

...Firas Murrar Purpose This study aims to define fraud crimes, its most prevalent categories and examines the most common of these schemes during the COVID-19 pandemic by drawing on the experiences of several countries and the Financial Action Task Force’s (FATF) updated paper issued during...

... may result from public health measures taken in response to COVID-19, the current state of technologies and the activities of law enforcement and regulatory guardians. It shows that many frauds would occur anyway, but some specific – mainly online – frauds occur during pandemics, and because of large...

...Christoph Wronka Purpose The current COVID-19 pandemic has already proven to be one of the world’s deadliest crises in modern history with far-reaching impacts on different sectors of the global economy. The financial sector is among the most widely affected by the economic crisis occasioned...

...Ainul Huda Jamil; Zuraidah Mohd Sanusi; Najihah Marha Yaacob; Yusarina Mat Isa; Tarjo Tarjo Purpose The purpose of this paper is to provide a conceptual discussion and analysis of the Covid-19 impact on financial crime and regulatory compliance. The analysis is conducted to make a comparison...

... were involved in cheating. Maria Krambia Kapardis can be contacted at: maria.kapardis@cut.ac.cy © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Covid-19 e-examination Cheating Fraud Academic integrity One could argue that going...

...Katelyn Wan Fei Ma; Tammy McKinnon Purpose The emergence of the novel coronavirus (COVID-19) has threatened physical and mental health, and changed the behaviour and decision-making processes of individuals, organisations, and institutions worldwide. As many services move online due...

...Joshua Chang; Mark David Chong Purpose The recent COVID-19 crisis has been followed by an epidemic of fraud. This study aims to evaluate cases of COVID-19-related fraud to identify cognitive heuristics that influence decision-making under the pressure of crisis conditions. Design/methodology...