Journal of Economic Criminology最新文献_第4页

Following the Money: Evaluating Evidence Gathering Using Financial Investigation in the World of Covert Human Intelligence Source Handling 追踪金钱：评估在秘密人力情报来源处理世界中使用金融调查收集证据

Journal of Economic Criminology Pub Date : 2025-02-16 DOI: 10.1016/j.jeconc.2025.100133

Craig Hughes , David Kennedy , David Hicks

{"title":"Following the Money: Evaluating Evidence Gathering Using Financial Investigation in the World of Covert Human Intelligence Source Handling","authors":"Craig Hughes , David Kennedy , David Hicks","doi":"10.1016/j.jeconc.2025.100133","DOIUrl":"10.1016/j.jeconc.2025.100133","url":null,"abstract":"<div><div>This research examines the possibilities for covert human intelligence sources (CHIS) handlers to gather financial intelligence against organised crime groups (OCGs). The focus will be on the financial footprint left by individual offenders and criminal enterprises for the purpose of targeting one form of the proceeds of crime, cash. The paper considers the practical utility of financial investigation techniques for routine use outside of the specialist area of asset recovery and confiscation. This is intended to provide balance with the traditional CHIS focus on commodities such as drugs, stolen goods, and firearms or evidence of serious offending such as murder or terrorism. After discussing existing policy, practice and research, the core method used in the paper involves primary research gathered by way of Freedom of Information (FOI) requests to all United Kingdom (UK) police forces. Analysis and discussion of that data illustrates that a substantial majority of forces varying exemptions cited under the FOI rules The authors assess the received data and information and offer further critical analysis of the force rationales for non-disclosure. Currently, the situation concerning the use of financial investigation techniques and CHIS remains unanswered. Financial gain is a strategic priority for OCGs and most offenders but, strangely, financial investigation is not a strategic priority for intelligence-led and evidence-based UK policing.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"7 ","pages":"Article 100133"},"PeriodicalIF":0.0,"publicationDate":"2025-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143465365","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

Forensic accounting as an investigative tool: Insights from the FTX and Qatargate 法务会计作为调查工具：来自FTX和Qatargate的见解

Journal of Economic Criminology Pub Date : 2025-02-08 DOI: 10.1016/j.jeconc.2025.100132

Gerasimos Dimitropoulos Γεράσιμος Δημητρόπουλος , Michelle Reading

{"title":"Forensic accounting as an investigative tool: Insights from the FTX and Qatargate","authors":"Gerasimos Dimitropoulos Γεράσιμος Δημητρόπουλος , Michelle Reading","doi":"10.1016/j.jeconc.2025.100132","DOIUrl":"10.1016/j.jeconc.2025.100132","url":null,"abstract":"<div><div>This paper examines the critical role of forensic accounting in investigating cross-border white-collar and state-organised crimes, focusing on case studies of the FTX collapse and the Qatargate scandal. Utilising a qualitative approach guided by the interpretivist paradigm, secondary data from scientific publications, case studies, business journals, and organisational guidelines were analysed. The study identifies significant challenges forensic accountants face, including regulatory inconsistencies and international cooperation barriers. Findings suggest that enhanced international collaboration, the application of advanced forensic techniques, and ethical leadership are essential in detecting such crimes and preventing systemic failures. The study introduces the \"Velvet Claw Tactics\" framework, which provides insights into these crimes and underscores the role of forensic accountants in understanding and combating them. Recommendations include strengthening global forensic accounting practices and developing a unified international framework to address these crimes effectively. The research contributes to both theoretical and practical advancements in forensic accounting and international cooperation.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"7 ","pages":"Article 100132"},"PeriodicalIF":0.0,"publicationDate":"2025-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143465363","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

Assessing the role of the Intergovernmental Action Group Against Money Laundering in West Africa (GIABA) in light of virtual assets and cross-regional cryptocurrency-based money laundering in Nigeria 根据尼日利亚的虚拟资产和跨区域加密货币洗钱活动，评估西非反洗钱政府间行动小组（GIABA）的作用

Journal of Economic Criminology Pub Date : 2025-02-06 DOI: 10.1016/j.jeconc.2025.100129

Oluwabunmi Adaramola

{"title":"Assessing the role of the Intergovernmental Action Group Against Money Laundering in West Africa (GIABA) in light of virtual assets and cross-regional cryptocurrency-based money laundering in Nigeria","authors":"Oluwabunmi Adaramola","doi":"10.1016/j.jeconc.2025.100129","DOIUrl":"10.1016/j.jeconc.2025.100129","url":null,"abstract":"<div><div>Africa is one of the fastest-growing crypto markets in the world, with its crypto transactions peaking at $20 billion per month in mid-2021, with Nigeria contributing to the world’s third largest bitcoin-holding. Evidence continues to grow, showcasing criminals who seek to use cryptocurrencies for illegal activities like money laundering which could subsequently give rise to the event of an unregulated economy and global financial instability. As a result of the challenges of these unconventional currencies and transaction methods, the Financial Action Task Force (FATF) updated its recommendations (particularly with the inclusion of Recommendation 15 on New Technologies) to address the various money laundering and terrorism financing risks associated with virtual assets (including cryptocurrencies) and Virtual Asset Service Providers (VASPs) as an attempt to encourage member states’ regulatory actions against such risks.</div><div>As there has been considerable work carried out by the Intergovernmental Action Group Against Money Laundering in West Africa (GIABA) with regards to the implementation of Recommendation 15 in West African member states (and particularly Nigeria for the purpose of this research), this paper therefore investigates and evaluates the role of GIABA as an FRSB in monitoring Money Laundering in West Africa and implementing FATF Standards in the 21st-century era of virtual assets and other cryptocurrencies. Particularly, it provides an in-depth assessment of GIABA’s work in monitoring the implementation of Recommendation 15, especially with regards to cryptocurrency-based money laundering amidst the growth of cryptocurrency exchange and trading services in West Africa.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"7 ","pages":"Article 100129"},"PeriodicalIF":0.0,"publicationDate":"2025-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143388308","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

Strategic business movements? The migration of online romance fraudsters from Nigeria to Ghana 战略业务变动？网络恋爱骗子从尼日利亚迁移到加纳

Journal of Economic Criminology Pub Date : 2025-01-27 DOI: 10.1016/j.jeconc.2025.100128

Suleman Lazarus , Mark Button , Kaina Habila Garba , Adebayo Benedict Soares , Mariata Hughes

引用次数: 0

Phishing scams on social media: An evaluation of cyber awareness education on impact and effectiveness 社交媒体上的网络钓鱼诈骗：网络意识教育的影响和有效性评估

Journal of Economic Criminology Pub Date : 2025-01-09 DOI: 10.1016/j.jeconc.2025.100125

Emma Mouncey, Simona Ciobotaru

引用次数: 0

Harnessing artificial intelligence and machine learning for fraud detection and prevention in Nigeria 在尼日利亚利用人工智能和机器学习进行欺诈检测和预防

Journal of Economic Criminology Pub Date : 2025-01-09 DOI: 10.1016/j.jeconc.2025.100127

Oluwaseun Isaac Odufisan , Osekhonmen Victory Abhulimen , Erastus Olarenwaju Ogunti

引用次数: 0

Is financial stress a facilitating factor in cartel formation? 金融压力是卡特尔形成的一个促进因素吗？

Journal of Economic Criminology Pub Date : 2025-01-09 DOI: 10.1016/j.jeconc.2025.100126

Jesper Fredborg Huric-Larsen

引用次数: 0

Preventing fraud in crypto payments 防止加密支付中的欺诈行为

Journal of Economic Criminology Pub Date : 2025-01-02 DOI: 10.1016/j.jeconc.2024.100124

Louise Damkjær Christensen

引用次数: 0

Metaverse crimes in virtual (Un)reality: Fraud and sexual offences under English law 虚拟（非）现实中的虚拟犯罪：英国法律下的欺诈和性犯罪

Journal of Economic Criminology Pub Date : 2024-12-27 DOI: 10.1016/j.jeconc.2024.100118

Andreas Karapatakis

{"title":"Metaverse crimes in virtual (Un)reality: Fraud and sexual offences under English law","authors":"Andreas Karapatakis","doi":"10.1016/j.jeconc.2024.100118","DOIUrl":"10.1016/j.jeconc.2024.100118","url":null,"abstract":"<div><div>The technological evolution has not only opened new frontiers but has also become an indispensable part of our daily lives. However, the technology that enhances our lives presents a dual reality—it offers opportunities for criminals while creating challenges for law enforcement. Fraud, particularly, has become a pervasive issue. In response, virtual asset service providers must take measures to tackle cryptocurrency-related fraud. Nevertheless, this becomes challenging if the perpetrator exists solely within the virtual world. In 1992, Neal Stephenson used the term ‘Metaverse’ to describe a virtual world where people interact with each other using avatars. Over time, the Metaverse has transformed into a complex concept akin to 'cyberspace'. The Metaverse is a virtual environment that uses technologies to mimic the real world. As this virtual space became intertwined with financial transactions, especially through cryptocurrencies, the Metaverse evolved into a medium for perpetrating scams. Within this context, the article addresses the challenges associated with criminal activity in the Metaverse. Considering the potential applications of AI, cryptocurrencies and Non-Fungible Tokens, three main challenges can be identified: 1) decentralisation, 2) anonymity of the user, and 3) lack of regulation. This article examines the applicability of existing legislation to regulate criminal activity in the Metaverse through doctrinal research. Using a comparative approach, it analyses the challenges of addressing virtual crimes by contrasting fraud (Fraud Act 2006) with sexual assault (Sexual Offences Act 2003), highlighting the complexity of addressing crimes involving physical contact in virtual spaces compared to financial crimes.</div></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"7 ","pages":"Article 100118"},"PeriodicalIF":0.0,"publicationDate":"2024-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143136814","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

Using data analytics to distinguish legitimate and illegitimate shell companies 使用数据分析来区分合法和非法的空壳公司

Journal of Economic Criminology Pub Date : 2024-12-20 DOI: 10.1016/j.jeconc.2024.100123

Milind Tiwari , Adrian Gepp , Kuldeep Kumar

引用次数: 0