... by shifting attention from high-profile agencies such as the Economic and Financial Crimes Commission ( EFCC ) and the Independent Corrupt Practices and Other Related Offences Commission ( ICPC ) to the grassroots role of the NSCDC in everyday fraud control. Design/methodology/approach An exploratory...

...Mohammed Al Shamsi; Deborah Smith; Kimberly Gleason Purpose The purpose of this paper is to describe how non-fungible tokens (NFTs) can be used in the commission of financial crime, including money laundering and crypto-fraud schemes, using the framework of the Space Transition Theory. Design...

...Peterson K. Ozili Purpose Financial inclusion washing has not been considered to be a crime although it should be. This paper aims to present a discussion about financial inclusion washing. It was argued that financial inclusion washing is the deliberate or unintentional use of exaggerated claims...

... 15.15 52, 754 5.46 Source: Bankers returns reported in NDIC Annual Report, 2019 Crime Victimisation Banking fraud Cashless policy Casualisation Frauds and forgeries Since 2014 when Nigeria’s cashless policy became fully operational, fraud attacks on deposit money banks (DMBs...

... at: joshua.chang@sydney.edu.au © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Crime Fraud Internet Crisis Psychology COVID-19 Crisis fraud can be described as the fraud that exploits difficult or dangerous periods where victims are cognitively...

... for this study. Findings The interviewees report that a multitude of fraudulent activities are present in Malta’s remote gaming industry. This includes identity fraud, credit card fraud, bonus abuse and collusion and chip dumping. Participants indicate that crimes of fraud often go unreported and unrecorded...

... Crime Developmental Financial fraud Fraudulent behaviors exert a tremendous toll on society. Annually, nearly 17 million US citizens are the victims of some type of fraud or identity theft, resulting in losses amounting to more than $16bn (Javelin Strategy and Research, 2018). Moreover...

...Kenneth Murray Purpose This paper aims to consider the ways organised crime exerts influence in legitimate commercial markets through its ability to act through corporate vehicles. Discussion of weaknesses in company registration procedures and the criminal justice system that enable...

...Thomas Ren Purpose The purpose of this paper is to examine whether there is a meaningful difference, viewed from a financial perspective, in distinguishing between organised crime and terrorist organisations, with regard to the control and mitigation of the threats that they pose to society...

... against property can be terroristic, as it is inferred from the convention’s reference to the sectoral conventions, some of which criminalize acts against property[ 13 ]. Crime Criminal law On 9 December 1999, the United Nations (UN) adopted the International Convention for the Suppression...

...Terhi Kankaanranta; Vesa Muttilainen Purpose The paper aims to analyse economic crimes in the construction industry with special reference to dealing in receipts. First, its purpose is to obtain knowledge on the extent of economic crimes as well as dealing in receipts in the construction industry...

...Herbert Snyder; Anthony Crescenzi Purpose Intellectual capital's (IC's) rising value in the production of wealth has been mirrored by its increasing vulnerability to crime. Among these are the increasing frequency of cybercrime, the intangible nature of IC which facilitates theft and the lack...

...Massimo Nardo Outlines a modelling approach which gives a powerful conceptual tool for both fact‐finding and problem‐solving, with the objective of defeating organised crime by prediction and prevention. Indicates all aspects that can give useful information about the financial system’s functioning...

...Richard Alexander Discusses the position of whistleblowers who report their suspicions of crimes like money laundering; individuals with inside knowledge are often crucial to fighting such crimes, but their own positions are far from strong. Asks who are the whistleblowers; they may be employees...

...Anthony Kennedy Examines the trend to use standalone civil forfeiture procedures as an alternative to criminal processes for removing the proceeds of crime, outlining the distinction in most legal systems between criminal and civil. Explains why civil recovery is preferred: the standard of proof...

...P. Kevin Carwile; Valerie Hollis Focuses on the infiltration of the US stock market by organised crime in the shape of La Cosa Nostra (LCN). Defines what organised crime is and goes on to the history of Cosa Nostra, its reasons for tackling Wall Street and how it does this, analysing two specific...

...Stilpon Nestor Discusses the two types of economic crime likely to occur in a corporate setting: “governance” crimes like accounting fraud, insider trading and self‐dealing, which directly affect how the business operates; and crimes like money laundering, bribery and corruption, tax fraud...

... penalties for fiscal crime, plus a withholding tax on capital income, but it does not support state supervision of all financial transactions. Indicates how the country is negotiating with the Organisation for Economic Development and the European Union over access to bank information and other tax issues...

...John Sliter Focuses on the need to exploit modern technology to fight crime, remembering that information is only data until it is shared ‐ and it needs to be shared quickly and globally. Describes the RECOL initiative of the Royal Canadian Mounted Police; its objective is to give citizens a single...

... of their colleagues who are actually running the company. © Emerald Group Publishing Limited 2004 Crime Boards of directors Companies Governance Journal of Financial Crime Ð Vol. 11 No. 4 The Role of Boards in Preventing Economic Crime Leo Goldschmidt INTRODUCTION Commercial companies are complex...