... as rationalisations for misguided altruistic behaviours that may lead to fraudulent acts such as corruption. Findings This exploratory paper introduces a novel analytical framework, the slippery slope of altruism ( SSA ), aimed at enhancing understanding of the gradual transition from genuine altruism...

...Anzanilufuno Munyai; Jean-Claude N. Ashukem Purpose This paper aims to examine the Swiss Paradox and bias of dominant global indices, such as Transparency International, despite Switzerland being among the leading safe havens for illicit wealth. The paper argues that while corruption is widespread...

...Anazuo Saadat Salihu Purpose This study aims to explore the effectiveness of regulatory undertakings and corporate disclosures in deterring corruption within Nigerian financial institutions. This research contextualizes the findings using the fraud hexagon, which includes opportunity, pressure...

...Danur Condro Guritno; Mahrus Lutfi Adi Kurniawan; Irfan Mangkunegara; Dodi Wiraatmaja Purpose This study aims to examine whether public sector wage policy moderates the effect of institutional strengthening, particularly the rule of law, on corruption levels in developing countries. Design...

... explanations and draws policy lessons for the ongoing fight against corruption in Nigeria and possibly other African countries with similar social contexts. Design/methodology/approach As a study that seeks explanation for complex, sensitive and secretive social phenomena such as corruption...

...Yuliya Zabyelina; Joseph Pozsgai-Alvarez Purpose This article aims to examine how the implementation of anti-corruption frameworks is associated with transparency, secrecy and fraud prevention across jurisdictions in the Western Hemisphere (North America, the Caribbean, Central America and South...

... and corruption. Design/methodology/approach This study examines recent laws affecting multinational companies alongside relevant research in accounting and law, as well as reports, company disclosures and other documents. Findings Emerging extraterritorial laws create meaningful opportunities...

... the period from 2019 to 2021. Multivariate regression analyses are used to assess the impact of four key anti-financial crime activities – corruption reporting, addressing bribery cases, whistleblowing policies and codes of conduct – on TC financing and LTD. Findings The descriptive statistics highlight...

...Roua Radhouani; Aymen Ajina Purpose This study aims to understand the link between board characteristics, sustainability, governance and global anti-corruption disclosure (ACD) needs. Design/methodology/approach The authors perform a bibliometric study using the data of academic papers about...

...Mohamed Hassan Mudey; Rozita Arshad Purpose The purpose of this paper is to understand the level of corruption in Somalia and the causes that lead to corruption that in turn hampers good governance. Design/methodology/approach The paper relies on the data collected from Somali’s public...

...Elisma Marais; Jacqui-Lyn McIntyre; Duane Aslett Purpose Corruption is one of the main facilitators of increased wildlife crime in South Africa. It is important to look at the current legislative framework to determine how wildlife crime can be combated effectively. This paper aims to provide...

...Aliyu Abubakar Lawan; Pekka Henttonen Purpose This study aims to investigate the specific difficulties involved in implementing electronic recordkeeping for anti-corruption investigations in Nigeria. It recognises the importance of technological advancements in such investigations and the need...

...Jacqui-Lyn McIntyre; Duane Aslett; Nico Buitendag Purpose Illicit enrichment refers to the unjustified increase in the assets of a public official. Criminalisation of illicit enrichment is required under Article 20 of the United Nations Convention Against Corruption, and as a State Party, South...

...Zuhairan Yunmi Yunan; W. Alejandro Pacheco-Jaramillo Purpose This paper aims to examine various indicators related to corruption and determine their impact on financial globalization in emerging countries. It will consider other factors that may impact financial globalization and focus on how...

...Sandra Cunha; Pedro Camões Purpose The purpose of this paper is to ascertain whether the combination of anti-corruption measures, with simultaneous impact on the institutional, economic and cultural dimensions, is associated with lower levels of corruption. Design/methodology/approach...

... and to the development of general theory in economic criminology. Personality Corruption Fraud Economic crime Cryptocurrency Normalisation of deviance In this paper, we will consider two case studies of economic crime, in the form of recent “crypto collapses” – the FTX exchange and the “crypto bank...

...Llewelyn Gray Curlewis; Katelyn-Mae Carter Purpose The purpose of this paper is to give light to the present order of state capture and corruption within South Africa at present. South Africans often consider the National Prosecuting Authority to be an independent body which is free...

...Anas Al Qudah; Usama Al-Qalawi; Ahmad Alwaked Purpose This study aims to investigate the intricate relationship between corruption and the credit costs faced by small and medium-sized enterprises (SMEs) in OECD countries, a critical yet underexplored area in financial crime research. The primary...

...Nurazlina Abdul Raof; Norazlina Abdul Aziz; Nadia Omar; Wan Liza Md Amin @ Fahmy Purpose The Malaysian Anti-Corruption Commission Act 2009 (MACC Act) has introduced Section 17 A, which holds companies and their management accountable for bribery committed by their Associated Persons...

...Adam W. Du Pon; Andrea M. Scheetz; Zhenyu “Mark” Zhang Purpose This study aims to examine the determinants of Foreign Corrupt Practices Act (FCPA) violations and consequences of FCPA enforcements. Design/methodology/approach This paper uses publicly available data from Compustat, I/B/E/S...