Journal of Economic Criminology最新文献_第2页

Regulating cryptocurrencies in a post-pandemic global economy: A comparative legal analysis of the EU, the US, and Russia 在大流行后的全球经济中监管加密货币：欧盟、美国和俄罗斯的比较法律分析

Journal of Economic Criminology Pub Date : 2025-08-16 DOI: 10.1016/j.jeconc.2025.100183

Lana Stern

{"title":"Regulating cryptocurrencies in a post-pandemic global economy: A comparative legal analysis of the EU, the US, and Russia","authors":"Lana Stern","doi":"10.1016/j.jeconc.2025.100183","DOIUrl":"10.1016/j.jeconc.2025.100183","url":null,"abstract":"<div><div>This article examines how the design features of retail central bank digital currencies (CBDCs) influence the detection and prevention of crypto-enabled money laundering. Drawing on a comparative analysis of Russia, the European Union, the United States, and Malta, it evaluates the effectiveness of CBDC-integrated anti-money laundering (AML) mechanisms in addressing the three key stages of illicit finance: placement, layering, and integration. Using primary sources, including pilot program data, legislative texts, and policy consultations, alongside secondary academic literature, the Study explores how design elements such as ledger visibility, programmable transaction limits, sanctions screening, and tiered privacy structures can be embedded into CBDC infrastructure. The findings reveal significant variation in enforcement capacity, privacy protection, and governance transparency across jurisdictions, shaped by political economy, legal traditions, and technological architectures. The article argues that while CBDCs offer unprecedented opportunities to embed compliance at the core of payment systems, their legitimacy and adoption depend on the careful balancing of enforcement effectiveness with constitutional safeguards, civil liberties, and public trust. Policy recommendations emphasize jurisdiction-specific typology mapping, programmable safeguards, stakeholder engagement, tiered anonymity, cross-border interoperability, and independent oversight. The analysis concludes that CBDCs, if responsibly designed, can modernize AML frameworks and strengthen financial integrity without undermining democratic principles.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"9 ","pages":"Article 100183"},"PeriodicalIF":0.0,"publicationDate":"2025-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144887013","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

Uncovering illicit trade practices: Leveraging trade data with a macro-meso-micro approach 揭露非法贸易行为：用宏观-中观-微观方法利用贸易数据

Journal of Economic Criminology Pub Date : 2025-08-15 DOI: 10.1016/j.jeconc.2025.100182

Alexander Kupatadze

引用次数: 0

Drivers of value added tax compliance among small and medium scale enterprises in Ghana: a multi-dimensional approach 加纳中小企业增值税合规的驱动因素：多维方法

Journal of Economic Criminology Pub Date : 2025-07-24 DOI: 10.1016/j.jeconc.2025.100181

Abigail Padi , Alhassan Musah , Marshall Wellington Blay , Daniel Odei Okyere, Justice Mark Baidoo

{"title":"Drivers of value added tax compliance among small and medium scale enterprises in Ghana: a multi-dimensional approach","authors":"Abigail Padi , Alhassan Musah , Marshall Wellington Blay , Daniel Odei Okyere, Justice Mark Baidoo","doi":"10.1016/j.jeconc.2025.100181","DOIUrl":"10.1016/j.jeconc.2025.100181","url":null,"abstract":"<div><div>This paper investigates the drivers of Value Added Tax (VAT) compliance among small and medium-scale enterprises (SMEs) in Ghana using a multi-dimensional approach. From a sample size of 520 SMEs, data was collected using structured questionnaires, while the dataset was analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that the cost of VAT compliance is not a significant determinant of compliance, deviating from conventional assumptions held in tax compliance literature. On the other hand, knowledge of VAT, VAT audit, and religiosity had positive significant effects on VAT compliance, whereas penalties and fines and high VAT rates influenced compliance behaviour in the negative direction. Remarkably, trust in government did not appear as a predictor of compliance, indicating VAT compliance behaviour is driven largely by immediate economic and operations factors rather than perception of government trustworthiness. This paper contributes to the literature on tax compliance in two important ways: by addressing the socio-cultural and institutional dimensions together, hence more holistically explaining the compliance behaviour regarding VAT, and by challenging the universal applicability of the deterrence theory and providing support for the theory of planned behaviour. The findings equally suggest the need for balanced enforcement strategies and increased taxpayer education to enhance compliance.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"9 ","pages":"Article 100181"},"PeriodicalIF":0.0,"publicationDate":"2025-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144711527","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

Novel mitigators of hedge fund managers' fraud 对冲基金经理欺诈的新缓解剂

Journal of Economic Criminology Pub Date : 2025-07-05 DOI: 10.1016/j.jeconc.2025.100180

Majed R. Muhtaseb

{"title":"Novel mitigators of hedge fund managers' fraud","authors":"Majed R. Muhtaseb","doi":"10.1016/j.jeconc.2025.100180","DOIUrl":"10.1016/j.jeconc.2025.100180","url":null,"abstract":"<div><div>This article aims to contribute to the limited pool of solutions designed to deter or mitigate hedge fund manager fraud and reduce the associated costs to investors and other hedge fund industry stakeholders. The methodology involves presenting three hedge fund indsutry fraud cases, focusing on their final legal outcomes and the key lessons learned. These cases illustrate how investors and industry stakeholders often suffer significant financial and reputational losses.</div><div>Drawing from these cases, the article identifies several less conventional but potentially effective mitigators of manager fraud, including: Conducting ongoing, intrusive (as opposed to standard cursory) due diligence on hedge funds; Expanding due diligence to include an examination of the hedge fund's relationships with its vendors; Collaborating with the insurance industry to develop fraud-specific hedge fund insurance policies; Investing through separate managed accounts, allowing investors direct ownership of the underlying securities; Investing in hedge funds whose vendors are large, reputable, and financially strong; and Promoting the development and application of industry-wide best practices for conducting due diligence and communication.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"9 ","pages":"Article 100180"},"PeriodicalIF":0.0,"publicationDate":"2025-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144826962","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

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