Journal of Economic Criminology最新文献_第3页

Corporate governance and money laundering in Nigerian listed companies 尼日利亚上市公司的公司治理与洗钱

Journal of Economic Criminology Pub Date : 2025-03-22 DOI: 10.1016/j.jeconc.2025.100154

John A. Olayiwola , Adeola.A. Olalere , Folorunsho M. Ajide

{"title":"Corporate governance and money laundering in Nigerian listed companies","authors":"John A. Olayiwola , Adeola.A. Olalere , Folorunsho M. Ajide","doi":"10.1016/j.jeconc.2025.100154","DOIUrl":"10.1016/j.jeconc.2025.100154","url":null,"abstract":"<div><div>This study investigates the impact of corporate governance mechanism on money laundering operations in publicly listed firms in Nigeria, emphasising the efficacy of governance measures and the mediating function of internal audits. The study employed purposive sampling to analyse 177 firms listed on the Nigerian Stock Exchange, collecting data from 50 respondents in both financial and non-financial sectors. The methodology utilised descriptive statistics and Partial Least Squares Structural Equation Modelling (PLS-SEM) for analysis. The results indicate extensive money laundering practices among Nigerian publicly listed companies and highlight critical elements that enhance corporate governance frameworks: structural efficacy, board autonomy, transparency in financial reporting, and a stakeholder-oriented board culture. These factors substantially augment the capacity of internal audit functions to combat money laundering. The research illustrates that the integration of strong corporate governance and efficient internal audit systems is essential for identifying and preventing money laundering in Nigeria's publicly traded companies.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"8 ","pages":"Article 100154"},"PeriodicalIF":0.0,"publicationDate":"2025-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143697692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

“Universal” procedures? An analysis of text (dis)similarities in FATF mutual evaluation reports “通用”手续?FATF相互评估报告文本（非）相似性分析

Journal of Economic Criminology Pub Date : 2025-03-18 DOI: 10.1016/j.jeconc.2025.100152

Sumedha Deshmukh

引用次数: 0

Corrigendum to “Mapping the trends of Financial Statement Fraud detection research from the historical roots and seminal work” [J. Econ. Criminol. 6 (2024) 1–24] “从历史根源和开创性工作中绘制财务报表舞弊检测研究的趋势”[J]。经济学。刑事司法，6 (2024)1-24 [j]

Journal of Economic Criminology Pub Date : 2025-03-18 DOI: 10.1016/j.jeconc.2025.100143

Beemamol M., B. Charumathi

引用次数: 0

The tax evasion punishment system in South Africa 南非的逃税惩罚制度

Journal of Economic Criminology Pub Date : 2025-03-18 DOI: 10.1016/j.jeconc.2025.100148

Janél Viljoen, Hanneke du Preez

引用次数: 0

An exploration of the anatomy of doorstep crime rogue trading 对门阶犯罪流氓交易的剖析

Journal of Economic Criminology Pub Date : 2025-03-13 DOI: 10.1016/j.jeconc.2025.100149

Tim Day

引用次数: 0

Mapping the landscape of environmental crime: A literature review of emerging research themes and future directions 绘制环境犯罪地图：关于新兴研究主题和未来方向的文献综述

Journal of Economic Criminology Pub Date : 2025-03-08 DOI: 10.1016/j.jeconc.2025.100144

Bayu Setyawan Suprayogi, Rijadh Djatu Winardi, Aviandi Okta Maulana

{"title":"Mapping the landscape of environmental crime: A literature review of emerging research themes and future directions","authors":"Bayu Setyawan Suprayogi, Rijadh Djatu Winardi, Aviandi Okta Maulana","doi":"10.1016/j.jeconc.2025.100144","DOIUrl":"10.1016/j.jeconc.2025.100144","url":null,"abstract":"<div><div>This study offers a comprehensive review of the environmental crime literature to identify emerging research topics and propose avenues for future investigation. Drawing on bibliometric coupling and content analysis, 91 articles from the Scopus database were examined to map thematic streams and highlight key trends. Three major research clusters emerged: (1) Socialization, market forces, and motivations in environmental crime, emphasizing how social influences and consumer demand drive offenses such as illegal wildlife trade; (2) Geographical impacts and corporate influence in environmental crime, focusing on illegal logging, mining, and the spatial dimensions of environmental harm; and (3) Transnational crime networks and the infrastructure of environmental exploitation, exploring the formation, operation, and global reach of criminal organizations. By synthesizing current knowledge and pinpointing new directions, this review offers valuable insights for scholars and policymakers aiming to enhance our understanding of environmental crime and mitigate its wide-ranging effects. Future research directions for each cluster are provided, with particular attention to incorporating interdisciplinary methods, examining emerging technologies, and refining data collection for more robust analysis and policy development.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"8 ","pages":"Article 100144"},"PeriodicalIF":0.0,"publicationDate":"2025-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143637685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Oversea Chinese Fund: A complex affinity-based Ponzi scheme 华侨基金：一个复杂的基于亲和力的庞氏骗局

Journal of Economic Criminology Pub Date : 2025-03-03 DOI: 10.1016/j.jeconc.2025.100142

Phelim Boyle , Dongmei Li , Zhe Peng , Yahui Yang

引用次数: 0

From whistleblowing to action: Students’ narratives on combating White-collar Crime in South Africa 从举报到行动：南非学生打击白领犯罪的叙述

Journal of Economic Criminology Pub Date : 2025-03-01 DOI: 10.1016/j.jeconc.2025.100141

Eugine Tafadzwa Maziriri , Brian Mabuyana , Brighton Nyagadza , Tinashe Chuchu

{"title":"From whistleblowing to action: Students’ narratives on combating White-collar Crime in South Africa","authors":"Eugine Tafadzwa Maziriri , Brian Mabuyana , Brighton Nyagadza , Tinashe Chuchu","doi":"10.1016/j.jeconc.2025.100141","DOIUrl":"10.1016/j.jeconc.2025.100141","url":null,"abstract":"<div><div>This study explores the perspectives of university students in South Africa on combating white-collar crime, extending beyond traditional whistleblowing approaches. Utilizing the Gioia methodology, this qualitative inquiry adopts an inductive approach to gather in-depth insights from participants. Semi-structured interviews were conducted with 20 students from a university in the Western Cape Province of South Africa. This approach facilitated a detailed exploration of personal experiences and perceptions related to white-collar crime. The study revealed that students in South Africa support proactive measures to address white-collar crime, such as implementing ethics bowls, enforcing strict regulations with qualification revocation, and integrating corporate governance and business ethics modules into all degree programs. Participants highlighted the significance of establishing feedback mechanisms between academia and industry, conducting lifestyle audits, and utilizing negative reinforcement to expose students to the repercussions of unethical conduct. Moreover, students proposed the use of \"mystery employees\" as a tactic to uncover and probe white-collar crime within organizations. This research adds to the discussion on white-collar crime by emphasizing the perspectives of students, a group often neglected in conversations about this type of crime and its prevention. Using the Gioia methodology and analyzing qualitative data from a specific region, the study provides new insights into the efficacy of anti-white-collar crime measures and proposes potential policy and educational interventions customized for the South African context.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"7 ","pages":"Article 100141"},"PeriodicalIF":0.0,"publicationDate":"2025-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143511731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Illicit drug trafficking via postal services: A scoping review of economic-criminological context and estimation methods 通过邮政服务的非法毒品贩运：经济犯罪背景和估计方法的范围审查

Journal of Economic Criminology Pub Date : 2025-03-01 DOI: 10.1016/j.jeconc.2025.100140

Agnese Raimondi , Julien Chopin , Stefano Caneppele , Toni Männistö , Ari-Pekka Hameri , Juha Hintsa

{"title":"Illicit drug trafficking via postal services: A scoping review of economic-criminological context and estimation methods","authors":"Agnese Raimondi , Julien Chopin , Stefano Caneppele , Toni Männistö , Ari-Pekka Hameri , Juha Hintsa","doi":"10.1016/j.jeconc.2025.100140","DOIUrl":"10.1016/j.jeconc.2025.100140","url":null,"abstract":"<div><div>Efficient and interconnected logistics networks, like postal services, provide powerful tools for criminal groups to organize cross-border drug trafficking by exploiting legitimate infrastructure. Despite postal services becoming inadvertent facilitators in smuggling, focused research on this logistical channel is scarce and scattered due to its multidisciplinary, cross-country nature. This paper conducts a systematic scoping review to explore three primary questions: (1) how drug trafficking through postal services is conceptualized, (2) the estimated volume of these illicit flows, and (3) the methodologies employed to determine these estimates. Our scoping review, which covers studies from 2006 to 2024, identified 49 relevant articles. The findings indicate that the inherent characteristics of the postal system limit its detection capacity, thereby increasing its appeal for smuggling activities. With criminals thus increasingly shifting to online operations and postal remote shipments, cross-border enforcement agencies need to enhance their awareness of the cross-border illicit trade dimension and their responsiveness to the phenomenon, as well as deepen their digital readiness and ensure digital-based coordinated intelligence. This study emphasizes that the fragmentation of knowledge, combined with the multitude of players involved in monitoring and enforcement activities, demands tight transnational cooperation to ensure enforcement effectiveness and prevent digital asymmetries.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"7 ","pages":"Article 100140"},"PeriodicalIF":0.0,"publicationDate":"2025-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143552702","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Unveiling sentiments of the cullen commission: Exploring AML compliance and regulation through deep learning techniques 揭示cullen委员会的情绪：通过深度学习技术探索反洗钱合规和监管

Journal of Economic Criminology Pub Date : 2025-03-01 DOI: 10.1016/j.jeconc.2025.100138

Mark E. Lokanan

{"title":"Unveiling sentiments of the cullen commission: Exploring AML compliance and regulation through deep learning techniques","authors":"Mark E. Lokanan","doi":"10.1016/j.jeconc.2025.100138","DOIUrl":"10.1016/j.jeconc.2025.100138","url":null,"abstract":"<div><div>This paper examines the role of anti-money laundering (AML) regulations and compliance in combating money laundering and terrorist financing (ML/TF) in Canada. AML regulations establish guidelines for financial institutions to identify, prevent, and report suspicious activities. However, tensions often arise between AML compliance and regulation due to the challenges associated with implementing and adhering to AML regulations. This paper aims to investigate the sentiments expressed by individuals involved in AML compliance and regulation regarding the effectiveness of AML measures in the Canadian financial sector. The paper uses advanced deep learning (DL) methods like convolutional neural networks (CNN), recurrent neural networks with long short-term memory (RNN+LSTM), and pre-trained models like GloVe and BERT to explore emotions in the context of AML compliance and regulation. The findings indicate that DL models excel at accurately classifying sentiments from testimonies related to AML compliance and regulation. However, there are challenges in accurately capturing negative sentiments, which reflect the complexities and nuances associated with expressing criticisms about regulatory standards. The study emphasizes the importance of understanding the interplay between rational decision-making in compliance and the inherent conflicts with regulation. This article also highlights how DL models can potentially enhance sentiment analysis in the AML enterprise, enabling analysts to make decisions and policies based on financial intelligence. Nevertheless, DL models are not always easy to comprehend. Further research is needed to enhance the understandability and scalability of DL models when analyzing different AML datasets.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"7 ","pages":"Article 100138"},"PeriodicalIF":0.0,"publicationDate":"2025-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143510252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0