...Mark Eshwar Lokanan Purpose This study aims to examine dimensionality reduction techniques – principal component analysis ( PCA ), linear discriminant analysis ( LDA ) and t-distributed stochastic neighbor embedding (t-SNE) – and their application in detecting financial crime. The objective...

... Financial crimes Digital payment frauds Fraud risk management Consumer preparedness Fintech Payment security Fraud awareness Technology has impacted how people make and receive payments. The benefits of digital payments are well beyond convenience as these payments can transform financial...

... Publishing Limited Licensed re-use rights only White-collar crimes Emancipation hypothesis Focal concern hypothesis Convenience theory Gender equality index Financial crimes Gender inequality Pink-collar crimes The term white-collar offender primarily refers to a person of respectability...

... scandal with international dimensions, known as Lava Jato Operation (Bechara and Manzano, 2020 ; Maragno and Borba, 2019). In addition, developing countries are fertile ground for the occurrence of financial crimes, such as corruption and money laundering, but they also make a significant effort...

... and violations of customs rules in transport. Bruwer (2020) , researching the issue of smuggling in the water space, emphasised that smuggling undermines human rights and is a vast, uncontrolled arena for those engaged in illicit trade and transnational organised crime. Financial crimes Smuggling...

... financial reporting Forensic accounting Fraud deterrence Forensic data analytics White-collar crimes Financial crimes M41 M42 M48 In recent years, fraudulent financial reports have significantly affected market participants, including investors, creditors, pensioners and employees...

...Anam Yasir; Alia Ahmed; Leena Anum Purpose The purpose of this paper is to highlight those factors which involve elite class criminals in corporate financial crimes. This research implies the fact that the study of criminal behavior is pivotal for finding out the reasons behind such crimes...

...Chander Mohan Gupta; Devesh Kumar Purpose This paper aims to study the concept of identity fraud and how these identity thefts can actually lead to financial crime. These crimes which usually were done in the traditional way now have taken leaps with the increase in the use of cyber world...

...Chander Mohan Gupta; Devesh Kumar Purpose The purpose of this paper is to study the concept and procedure of creative accounting as how is it worked around and how it can lead to financial crimes. The procedure which are followed and which are the people who are involved and who are the victims...

... research needs to be carried out to excavate the subterranean cluster of narrative on fraud risks and fraud. Research limitations/implications To address the future contingency of fraud risks, the paper adopted a similar position of prior accounting research on financial crimes. The structural...

...Kempe Ronald Hope, Sr Purpose The purpose of this paper is to identify and analytically review the trends of financial crimes as channels of corruption that impact the development process and economic progress in Africa. Design/methodology/approach This paper outlines the trends in financial...

...Osaretin Aigbovo Purpose The purpose of this paper is to examine the general direction and pattern of modern economic and financial crimes statutes in Nigeria. Design/methodology/approach This paper examines Nigerian economic and financial crime statues. Findings This paper identifies...

...Michel Dion Purpose The purpose of this paper is to see to what extent Hans-Georg Gadamer’s hermeneutic philosophy could be used to unveil how corporate discourse about financial crimes (in codes of ethics) is closely linked to the process of understanding. Design/methodology/approach...

... at: salihu.ha@yahoo.com © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Nigeria’s anti-corruption policies Whistleblowing policy in Nigeria Loot recovery Financial crimes However, the origin of whistleblowing is not clear (Johnson, 2003 , p. 4...

...Mark Eshwar Lokanan Purpose The purpose of this paper is to present an argument for the use of cognitive interviews to be use in financial crime investigations. In particular, the paper argues that the components of cognitive interview make it useful for financial crime investigators to gather...

...Peter Yeoh Purpose – The purpose of this paper is to provide enhanced insights on corporate governance failures which contributed to various financial crimes in major banking institutions and whether those involved have been held sufficiently accountable in the USA and the UK. Design...

... of the Group’s assets and weak corporate governance (Caribbean Centre for Money and Finance, 2013 ; Soverall, 2012). Suzanne Cecile Ffolkes-Goldson can be contacted at: suzanne.ffolkesgoldson@uwimona.edu.jm © Emerald Group Publishing Limited 2015 Company law Financial crimes Corporate...