Journal of Economic Criminology最新文献

Integrating criminological theories in accounting and finance fraud research: A systematic literature review 整合犯罪学理论在会计和财务欺诈研究：系统的文献综述

Journal of Economic Criminology Pub Date : 2025-07-05 DOI: 10.1016/j.jeconc.2025.100179

Sana Ramzan , Mark Lokanan

{"title":"Integrating criminological theories in accounting and finance fraud research: A systematic literature review","authors":"Sana Ramzan , Mark Lokanan","doi":"10.1016/j.jeconc.2025.100179","DOIUrl":"10.1016/j.jeconc.2025.100179","url":null,"abstract":"<div><div>Fraud in accounting and finance poses a persistent threat to organizational integrity and economic stability, necessitating robust theoretical frameworks for effective detection and prevention. While traditional accounting literature predominantly addresses fraud through objective and quantitative lenses, this study argues for the integration of criminological theories to enhance the understanding of fraudulent behaviors. This systematic literature review examines the application of micro, macro, and integrated criminological theories within accounting and finance fraud research, synthesizing insights from 14 peer-reviewed studies using the Australian Business Deans Council (ABDC) list for filtering identified through a comprehensive search of the Scopus database. The review highlights the contributions of micro-level theories, such as Merton’s Strain Theory and Sutherland’s Differential Association Theory, in explaining individual motivations for fraud. It also explores macro-level frameworks, including Institutional Theory and Ecological Theory, which provide a broader perspective on societal and organizational influences. Integrated theories, such as Situational Action Theory and Routine Activity Theory, offer a holistic approach by linking individual predispositions with contextual factors. The findings reveal a critical gap between theoretical constructs and their practical application in accounting practices, particularly in audit procedures, compliance systems, and internal controls. This study calls for future research to bridge this gap by developing empirically validated frameworks that translate criminological insights into actionable anti-fraud strategies within corporate environments. By advancing interdisciplinary approaches, this research contributes to both academic discourse and practical methodologies for enhancing fraud risk management in accounting and finance.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"9 ","pages":"Article 100179"},"PeriodicalIF":0.0,"publicationDate":"2025-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144605152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Old techniques, new technologies: Exploring patterns from scammers that commit financial fraud via cryptocurrency 旧技术，新技术：探索骗子通过加密货币进行金融欺诈的模式

Journal of Economic Criminology Pub Date : 2025-06-30 DOI: 10.1016/j.jeconc.2025.100178

Brandon Dulisse, Chivon Fitch, Jaden Denis, Nathan Connealy

{"title":"Old techniques, new technologies: Exploring patterns from scammers that commit financial fraud via cryptocurrency","authors":"Brandon Dulisse, Chivon Fitch, Jaden Denis, Nathan Connealy","doi":"10.1016/j.jeconc.2025.100178","DOIUrl":"10.1016/j.jeconc.2025.100178","url":null,"abstract":"<div><div>This study investigates cryptocurrency-related scams using data from two state scam trackers, focusing on scam types, financial losses, and scammers' methods of contact. Initial findings reveal that cryptocurrency scams share similarities with other online financial scams but maintain unique characteristics tied to digital platforms and cryptocurrencies. The most prevalent scam types for crypto scams are fraudulent trading platforms and pig butchering scams, with victims being predominantly male and introduced to scammers primarily via social media or online messaging platforms. Scammers use a variety of titles to instill an appearance of legitimacy when it comes to cryptocurrency investment behavior: figures, financial experts, and known acquaintances. Scams initiated through personal connections, particularly romantic or familial identities, lead to the largest financial losses. Overall, these results suggest anonymity and digital communication make crypto scams more financially damaging than traditional scams. Our findings can assist in educating the public and improving fraud prevention through focusing on understanding how cryptocurrencies are facilitating new and more costly financial criminal opportunities.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"9 ","pages":"Article 100178"},"PeriodicalIF":0.0,"publicationDate":"2025-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144549799","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Criminological perspectives on pyramid schemes: Applying routine activity theory in the Sri Lankan context 传销的犯罪学观点：在斯里兰卡的背景下应用日常活动理论

Journal of Economic Criminology Pub Date : 2025-06-21 DOI: 10.1016/j.jeconc.2025.100176

N.D.D.N. Weerasinghe

{"title":"Criminological perspectives on pyramid schemes: Applying routine activity theory in the Sri Lankan context","authors":"N.D.D.N. Weerasinghe","doi":"10.1016/j.jeconc.2025.100176","DOIUrl":"10.1016/j.jeconc.2025.100176","url":null,"abstract":"<div><div>Pyramid schemes are fraudulent business concepts that entice people with promises of big profits through recruiting rather than actual product sales or services. Pyramid schemes, despite being illegal, have grown in popularity around the world, including in Sri Lanka. Accordingly, the Central Bank of Sri Lanka (CBSL) issued a red notice to the public on 24 August 2023, banning nine pyramid schemes in Sri Lanka (Pathirana, 2023). In a pyramid firm, the majority of the top-tier individuals have amassed an incredible wealth of riches while draining the money of the public in the lower-level tiers. This study uses Routine Activity Theory (RAT), a criminological paradigm, to investigate how pyramid scams thrive in Sri Lanka while victimizing the people. The study investigates how the confluence of motivated criminals, appropriate targets, and a lack of effective guardians promotes the spread of pyramid schemes in the country. This study uses a qualitative research design to explore the role of Routine Activity Theory in understanding the proliferation of pyramid schemes in Sri Lanka. Interviews with victims of pyramid schemes, law enforcement officials were conducted. Additionally, a survey targeting individuals who had been approached by pyramid scheme recruiters was administered. The sample size for the interviews consisted of 50 participants from diverse socio-economic backgrounds. Participants were selected through a purposive sampling method. This study also seeks to offer light on preventative actions and regulations that can reduce the hazards associated with such schemes. The study proposes to maximize the legal framework and efficient regulatory supervision. And, should increase public awareness and ongoing surveillance and adjustment.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"9 ","pages":"Article 100176"},"PeriodicalIF":0.0,"publicationDate":"2025-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144491252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Scripting the evasions of sanctions: A case analysis of the circumvention of sanctions on the supply of goods to Russia from the Netherlands 规避制裁：以荷兰向俄罗斯供应货物规避制裁为例分析

Journal of Economic Criminology Pub Date : 2025-06-15 DOI: 10.1016/j.jeconc.2025.100177

Victor Daniël van Santvoord , Nina Visser

引用次数: 0

Examining the exploitation of vulnerable migrant populations and interventions to combat human trafficking and modern-day slavery within the illegal UK cannabis cultivation industry 审查对弱势移民人口的剥削和干预措施，以打击英国非法大麻种植产业中的人口贩运和现代奴隶制

Journal of Economic Criminology Pub Date : 2025-06-07 DOI: 10.1016/j.jeconc.2025.100175

Holly Necchi, Tracy Bradford

{"title":"Examining the exploitation of vulnerable migrant populations and interventions to combat human trafficking and modern-day slavery within the illegal UK cannabis cultivation industry","authors":"Holly Necchi, Tracy Bradford","doi":"10.1016/j.jeconc.2025.100175","DOIUrl":"10.1016/j.jeconc.2025.100175","url":null,"abstract":"<div><div>The illegal cultivation of cannabis in the UK is a serious problem that can involve the exploitation of vulnerable migrant populations who are trafficked to work as cannabis growers under conditions of debt bondage and modern slavery. Although there is much public interest in modern slavery and human trafficking (MSHT), the prominent focus is on child criminal exploitation and sexual exploitation. The lived experiences and perspectives of cannabis growers and the trauma these victims endure, as well as the methods of control and coercion used by the perpetrators, is under-researched. By scoping the existing literature, the following issues are explored: The vulnerability of migrants is shaped by multiple factors, such as poverty, inequality, and lack of legal status. The perpetrators use various methods of control and coercion, such as deception, threats, violence, and debt manipulation. The victims suffer from physical and psychological trauma, such as injuries, illnesses, anxiety, depression, and fear. Finally, there is evidence that protective legislation and the actions of the criminal justice system in some MSHT cases are inadequate, resulting in the criminalisation of cannabis growers, rather than on their protection and support as victims of human rights violations. The findings suggest a significant need for improving the identification, referral, and protection of cannabis growers who are victims of MSHT. This requires addressing the research gaps identified in this review, enhancing the training and understanding of MSHT and non-punishment provisions amongst criminal justice workers, and adopting a holistic approach to victim support.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"9 ","pages":"Article 100175"},"PeriodicalIF":0.0,"publicationDate":"2025-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144588211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Irregular deposits in Norway: Systemic economic crime in the rental market 挪威的不规则存款：租赁市场的系统性经济犯罪

Journal of Economic Criminology Pub Date : 2025-05-29 DOI: 10.1016/j.jeconc.2025.100174

Johannes Pippidis Lorentzen

{"title":"Irregular deposits in Norway: Systemic economic crime in the rental market","authors":"Johannes Pippidis Lorentzen","doi":"10.1016/j.jeconc.2025.100174","DOIUrl":"10.1016/j.jeconc.2025.100174","url":null,"abstract":"<div><div>This study investigates the prevalence and patterns of irregular deposit practices and legal breaches concerning tenancy deposits in Norway’s private rental housing sector. Irregularities in handling tenancy deposits can adversely affect tenants, particularly vulnerable groups like students and low-income families. By analysing transaction data from DNB, Norway’s largest bank, covering January 1, 2014, to December 31, 2023, the research reveals that approximately 24.5–42.6 % of rental units experience irregular deposit practices. Many deposits are not stored in legally required accounts, and about 85 % of deposit repayments were round figures, indicating that interest accrued on deposits was often not paid back to tenants. These breaches of the Norwegian Tenancy Act highlight significant concerns within the private renting sector. As the first systematic investigation of irregular deposits in Norway’s rental market, this study provides a foundation for future research and interventions to protect tenant rights and improve compliance with deposit regulations. The findings emphasize the necessity for legislative reforms to strengthen tenant protections and ensure proper deposit-handling practices.The findings emphasize the necessity for legislative reforms to strengthen tenant protections and ensure proper deposit-handling practices.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"9 ","pages":"Article 100174"},"PeriodicalIF":0.0,"publicationDate":"2025-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144223152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Self inflicted wounds: Financial crime and judicial system in a semi-authoritarian Zimbabwe 自残之伤：半独裁的津巴布韦的金融犯罪和司法系统

Journal of Economic Criminology Pub Date : 2025-05-29 DOI: 10.1016/j.jeconc.2025.100173

Munjeyi Edmore

{"title":"Self inflicted wounds: Financial crime and judicial system in a semi-authoritarian Zimbabwe","authors":"Munjeyi Edmore","doi":"10.1016/j.jeconc.2025.100173","DOIUrl":"10.1016/j.jeconc.2025.100173","url":null,"abstract":"<div><div>There is a wealth of literature that describes and theorizes about the practices of economic and financial crime in the Global North and South, but little research has been done to explore the perspectives of other stakeholders on the growing trend of these crimes and the efficacy of the judicial system in semi-autocratic Zimbabwe. There is a paucity of research on the perspectives of opposition politicians, civic society, human rights lawyers, and journalists on the state of Zimbabwe’s judicial system in dealing with the incidences of financial crimes in a post-coup era, despite the large body of literature on the destructive effects of such crimes on the economy and economic development in Zimbabwe. This study fills this lacuna by examining whether the current judicial system could genuinely deter serious financial crimes or rather encourage their occurrence. This paper focused on analyzing and evaluating the status quo of the judicial system with respect to the existence of financial crimes in Zimbabwe. The article is based on in-depth qualitative interviews with key statekeholders. The findings indicate that the judicial system is captured and biased, as evidenced by the low percentage of convicted individuals with a high profile or elite individuals. The article argues that demilitarization and depoliticization of the judiciary system can be steps towards ‘fencing off’ state intrusion and removing financial crime in Zimbabwe. The results of the data analysis inspired the development of an all-inclusive judiciary structure meant to improve the fairness of the current criminal justice system.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"9 ","pages":"Article 100173"},"PeriodicalIF":0.0,"publicationDate":"2025-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144231557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Investigating art experts and appraisers as potential white-collar criminals: Theorizing art fraud convenience 调查艺术专家和鉴定人作为潜在的白领罪犯：理论化艺术欺诈便利

Journal of Economic Criminology Pub Date : 2025-05-23 DOI: 10.1016/j.jeconc.2025.100167

Federica De Molli, Petter Gottschalk

引用次数: 0

Therapeutic but toxic spaces: Romance fraud victimization from a psychosocial perspective 治疗但有毒的空间：从社会心理角度看浪漫欺诈的受害者

Journal of Economic Criminology Pub Date : 2025-05-23 DOI: 10.1016/j.jeconc.2025.100168

Yutaka Yoshida

{"title":"Therapeutic but toxic spaces: Romance fraud victimization from a psychosocial perspective","authors":"Yutaka Yoshida","doi":"10.1016/j.jeconc.2025.100168","DOIUrl":"10.1016/j.jeconc.2025.100168","url":null,"abstract":"<div><div>Existing studies on romance fraud have been criticized for neglecting the social contexts where these crimes occur. This study takes a psychosocial approach to understanding victims/survivors’ experiences with romance fraud to demonstrate how recognizing the interplay between social norms and the individual psyche can deepen our phenomenological understanding of why messages from fraudsters appear attractive in the eyes of the targeted individuals. Using the case of victims/survivors in globalizing, neoliberalist Japan, the study highlights how the convergence of individuals’ negative emotions and social norms surrounding intimacy can lead to what is experienced as therapeutic but (also) toxic communication with fraudsters, exerting an irresistibly seductive pull on victims/survivors. The life stories of women victimized in romance fraud disclose a poignant situation where fraudsters manipulate their wish and aspiration, as neoliberal entrepreneurial subjects, to seize happiness through their own efforts against the uncertainty of the transiting gender norms in Japan especially with regard to the production and reproduction. The study discusses the findings’ implication for perceived responsibility of victims/survivors, challenging victim-blaming discourses.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"9 ","pages":"Article 100168"},"PeriodicalIF":0.0,"publicationDate":"2025-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144204716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Combating money laundering in the age of digital transformation: A comparative study between Türkiye and Nigeria 数字转型时代的反洗钱斗争：<s:1>刚果民主共和国与尼日利亚的比较研究

Journal of Economic Criminology Pub Date : 2025-05-20 DOI: 10.1016/j.jeconc.2025.100165

Mouhamed Bachir DIOP

引用次数: 0