...Ngoc Mai Nguyen; Van Thanh Hoang Purpose This paper aims to examine crypto-asset tax evasion in emerging markets as a financial crime control problem, rather than a conventional tax-collection issue. It considers how jurisdictions can use information reported and exchanged under the OECD Crypto...

..., the literature has not adequately described the effects of fake news and corruption on international managers wishing to invest in these countries. There is, therefore, a significant research gap. This research gap has practical relevance because, although emerging markets such as Romania, Bulgaria and Hungary...

...Farqad Sallal; Mohammad Ali Bagherpour Velashani; Mohammad Javad Saei Purpose The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq. Design/methodology/approach The research is a descriptive...

... of the relevant statutes and regulations in emerging markets. Whereas, developed countries have a better record of prosecution than emerging markets. Research limitations/implications Future research may explore the factors that hinder effective regulation and recommend new methods to increase the impact...

...Khemaies Bougatef Purpose The purpose of this paper is to empirically investigate the impact of corruption on the asset quality of banks operating in emerging market economies over the period 2008-2012. This issue is of crucial importance given the role of banking systems in economic development...