... privilege intersects with financial advantage and masculinity, which leads to structural conditions conducive to white-collar offending (Sohoni and Rorie, 2021). Cryptocurrency White-collar crime Online fraud Fraud In 1939, sociologist Edwin Sutherland made a landmark contribution...

...Mohammad Tamzid Hossain; Md Asaduzzaman; Rehnuma Jahan; Anwar Hossain; Ishtiaq Mainuddin Purpose This study aims to examine factors influencing the fraudulent intention among bankers in Bangladesh through the lens of fraud star theory. Design/methodology/approach To attain the objectives...

...Olalekan Olawale Taiwo; Oludayo Tade Purpose This paper aims to examine how the Oyo State Command of the Nigerian Security and Civil Defence Corps ( NSCDC ) investigates and prosecutes fraud cases, the common fraud types encountered and the challenges faced. It addresses a key research gap...

...). Online financial fraud, such as phishing scams, remains a significant threat with the ubiquitous use of email and internet banking, causing financial, operational and reputational damage to both customers and institutions (Cole, 2023 ; Gallo et al., 2024). Despite efforts to counter...

...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...

...Nanang Setiawan; Noorlailie Soewarno Purpose This study aims to investigate the prevalence of asset misappropriation in managers’ workplaces. Relying on fraud hexagon theory as the theoretical framework, the study examines the effect of pressure, opportunity, rationalization, capability, ego...

... by Indonesian universities, as expressed through their mission statements, in creating effective, accountable and transparent institutions (SDG No.16). This is examined by analyzing the amount of fraud and anti-fraud information disclosed on their websites. In addition, this study compares the commitment...

... Previous research on PPP fraud primarily identifies businesses and business owners as bad actors during the program. The authors argue that misuse of funds was not the only source of fraud during the program. Misrepresentation of business profits may have been widespread. Therefore, banks must have...

...Esther Lea Ledoux; Nadia Smaili Purpose The purpose of this paper is to analyze FTX cryptocurrency frauds. FTX is a former cryptocurrency exchange platform that went bankrupt because of fraud in 2022. Design/methodology/approach Using a qualitative method and a case study of FTX, the authors...

...Simon Mackenzie Purpose This paper reviews the recent collapse of two cryptocurrency enterprises, FTX and Celsius. These two cases of institutional bankruptcy have generated criminal charges and other civil complaints, mainly alleging fraud against the CEOs of the companies. This paper aims...

... randomized into one of two control groups or to one of two training conditions: written tips on identifying digital imposter scams, or an interactive fraud detection training program. Participants were tested on their ability to correctly label emails, websites and letters as real or a scam. Findings...

...Thomas Dearden; Jill O. Jasperson; Ronald Mellado Miller Purpose This study aims to investigate the relationship between religiosity, belief in a just world (BJW), trust and affinity fraud. Design/methodology/approach Using an online panel vendor, this study collected survey data from 1,030...

...Babatunde Moses Ololade Purpose The purpose of this study is to determine the strategy adopted by small- and medium-scale enterprise (SME) owners in setting up internal control systems, examine the relationship between the numbers of employees’ fraud and strategy adopted in setting up internal...

... behavioral patterns and social dynamics by using the Fraud Triangle and the Fraud Elements Triangle frameworks to examine the phenomenon of living beyond one’s means. This paper also addresses the notion of sacredness in the context of consumer activities and how such sacredness plays a role in causing...

... to the factorial validation of reliability. Findings The tests applied reveal that the instrument has statistical validity and can be applied to models that seek to explain the individual motivations for committing accounting fraud. Research limitations/implications We did not develop a mathematical model...

...Rasha Kassem Purpose This paper aims to discuss the impact of fraud on individuals’ wellbeing by drawing on insights from the academic literature. It also highlights literature gaps and suggests new avenues for future research. Design/methodology/approach This paper is based on a comprehensive...

... of Canadian companies’ codes of conduct and secondary data from recent corruption surveys published by non-governmental organisations. Findings This study shows that 25% of all private and public corruption cases generate financial damages of more than US$1m per case and that 50% of all investigated fraud...

...Rushmila Bintay Rafique; Tamara Joan Duraisingam Purpose The purpose of this paper is to focus on managing the risk of fraud in commercial letters of credit (LC) in Bangladesh involving three parties: the seller, the buyer and the bank. It addresses the severity of LC fraud, the banks’ actions...

... Fraud Pseudocide In 1974, John Stonehouse left a pile of folded clothes on Miami Beach and disappeared. The UK Minister of Parliament had been involved in several fraudulent business deals and was a suspected spy (Nunn, 2023). By leaving the clothes on a beach, he was attempting to fake his own...

... Emerald Publishing Limited Licensed re-use rights only Asset forfeiture South Africa Reform Civil claims Criminal claims Fraud Financial crime Corruption Cybercrime Prison overcrowding Transparency Procedural law Asset forfeiture is a legal process through which authorities...