... systems Legal challenges Cybercrime Money laundering Terrorist financing Anti-money laundering Combatting the financing of terrorism (CFT) Fraud Regulatory compliance The past few decades have witnessed a significant modernization in the digital financial landscape due to the emergence...

...Akila Anantha Krishnan; Angan Sengupta Purpose This study aims to understand investors’ reactions to news on fraud and pecuniary and regulatory action in privately owned and government-owned banks. Design/methodology/approach To examine the role of ownership holdings, this study deploys event...

...Rebecca Nana Yaa Ayifah; Adriana Apawo Adda Purpose The rapid growth of the mobile money industry has been matched by a rise in mobile money fraud. The technology required to apprehend perpetrators of such fraud is nonexistent in most developing countries. Hence, the need for individuals...

...Md. Zahurul Haq Purpose This study aims to investigate Bangladesh’s e-commerce regulations in light of the growing criticism that they are insufficient to curb predicate crimes like fraud and money laundering in the online marketplace. Design/methodology/approach This study used...

...Mahdi Salehi; Fatemeh Norouzi Purpose This study aims to assess the effect of corporate lobbying power on fraud and money laundering in listed firms on the Tehran Stock Exchange. For the study, the information of 173 firms is assessed during 2013–2020, and a total number of 1,384 year-companies...

...Anastasia Cheliatsidou; Nikolaos Sariannidis; Alexandros Garefalakis; Jamel Azibi; Paschalis Kagias Purpose Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized...

...Godfred Matthew Yaw Owusu; Theodora Aba Abekah Koomson; Stanley Agbenya Alipoe; Yusuf Ahmed Kani Purpose This paper aims to investigate the views of employees on the motives behind frequently reported fraudulent activities at the workplace. Using the fraud triangle theory (FTT) as the theoretical...

...Hendi Yogi Prabowo By reviewing the literature on qualitative research and fraud investigation, this exploratory study identifies similarities between the two types of inquiries and thus proposing the use of CAQDAS as an innovation in the field of corruption investigation. To demonstrate how...

...Alexander Ehimare Omankhanlen; Ediomi Abasi-Favor Tometi; Ese Urhie According to the NDIC banks in Nigeria are meant to make submissions on frauds and forgeries to the Corporation periodically. Currently, a total of thirteen different types of frauds are reported by the DMBs...

...Isaac Akomea-Frimpong; Charles Andoh; Agnes Akomea-Frimpong; Yvonne Dwomoh-Okudzeto Fraud is a global economic menace which threatens the survival of individuals, firms, industries and economies, and the mobile money service is no exception. This paper aims to explore the main causes of fraud...

... place during the single largest fraud scandal in Brazilian history. The authors provide details on how the historic fraud was carried out at Petrobras, as well as an overview of recent anti-money laundering regulation in Brazil. The paper is based on an analysis of the scandal and on legal...

... Division of Commercial Crime Investigation Department, commercial crime covers crime such as fraud which is deceiving a person or company to get goods and money through forgery. It is caused by greed, common criminality and uncertainty about employment. Table I shows the number of cases and amount...

... laundering depending on the type of a predicate offense. Russia Corruption Fraud Economic crime Drug trafficking Money laundering Crimes against property Predicate crime Modern studies of crime involve the use of methods of systemic analysis for its comprehensive and in-depth analysis...

.../methodology/approach First, the article presents a serious fraud case which happened in the Hungarian banking system. This case demonstrates all risks associated with the security of payment channels being used. Next, the article examines those international SecuRe Pay Forum recommendations which target...

...Chang-Ryung Han; Hans Nelen; Matthew Youngho Joo Purpose – This paper aims to explore the feature and mechanism of a new type of documentary credit fraud that victimizes banks’ issuing letters of credit (L/C), harming neither the importer nor the exporter and seeks to suggest possible measures...

... eradication strategy in Indonesia by introducing the fraud decision scale as a framework by which appropriate measures will be devised so as to yield the intended results. Originality/value – Instead of taking the more popular legal or political standpoint, this paper takes an unconventional view...

...” consists of elements such as ability to differentiate the right from the wrong, courage to stand up for what is right, ability to withstand pressures from the works, and puzzle solving mindsets. “Methods” refer to the understanding of the fraud investigation process such as fraud detection, evidences...

...Bojan Dobovšek; Igor Lamberger; Boštjan Slak Purpose This paper aims to present some intake on advance fee frauds. Frauds of which frequency of occurrence, despite being long present and people are globally aware of them, still present great danger. Several quantitative and qualitative analyses...

...Jeffrey Simser Purpose The purpose of this paper is to explore typologies as well as emerging trends and threats in money laundering. Design/methodology/approach Recent trends and emerging threats in money laundering are discussed, both in terms of predicate activities (drugs, fraud...

... that using intelligence activity in criminal investigations brings more effectiveness and a more strategic approach. Fábio Ramazzini Bechara can be contacted at: Fabio.bechara@mp.sp.gov.br © Emerald Group Publishing Limited 2013 Brazil Criminals Police Fraud Flow of funds Intelligence...