Journal of Economic Criminology最新文献_第9页

Partners in crime: Convenience case study of Norwegian publishing cartel 犯罪伙伴挪威出版卡特尔便利案例研究

Journal of Economic Criminology Pub Date : 2024-06-13 DOI: 10.1016/j.jeconc.2024.100078

Petter Gottschalk

引用次数: 0

Cracking the code: Unveiling carding crime through the darknet-acquired criminal carding manual and the business model canvas 破解密码：通过暗网获取的卡片犯罪手册和 "商业模式画布 "揭开卡片犯罪的神秘面纱

Journal of Economic Criminology Pub Date : 2024-06-07 DOI: 10.1016/j.jeconc.2024.100071

Thea Sogenbits , Umut Turksen

{"title":"Cracking the code: Unveiling carding crime through the darknet-acquired criminal carding manual and the business model canvas","authors":"Thea Sogenbits , Umut Turksen","doi":"10.1016/j.jeconc.2024.100071","DOIUrl":"10.1016/j.jeconc.2024.100071","url":null,"abstract":"<div><p>The principal aim of this study is to explore the applicability of the Business Model Canvas in comprehending and deconstructing the operational structure of white-collar crime, with specific emphasis on carding crime as a focal point. By combining insights from a Darknet-acquired criminal carding manual with the BMC, this research introduces an innovative method for understanding and addressing illicit activities. The application of the Canvas to deconstruct the key components of the carding ecosystem establishes a systematic framework for comprehending the motivations, operational procedures, resource allocation, and financial dynamics involved in such criminal activities. This study underscores the versatility and efficacy of the Business Model Canvas in unravelling intricate criminal networks and proposes a model for utilising this approach to investigate and combat a wider array of white-collar crimes. By highlighting the successful integration of the Canvas with the carding manual, this research sets the groundwork for employing similar methodologies in analysing and combating diverse forms of financial crimes, thus showcasing the potential for broader applications beyond the context of carding crime.</p></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"5 ","pages":"Article 100071"},"PeriodicalIF":0.0,"publicationDate":"2024-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S294979142400023X/pdfft?md5=b4fa8ca1eab2db088fbbd7fed69e4b94&pid=1-s2.0-S294979142400023X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141390514","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

How does tax avoidance affect corporate social responsibility and financial ratio in emerging economies? 避税如何影响新兴经济体的企业社会责任和财务比率？

Journal of Economic Criminology Pub Date : 2024-06-02 DOI: 10.1016/j.jeconc.2024.100070

Jamel Eddine Mkadmi , Wissem Ben Ali

{"title":"How does tax avoidance affect corporate social responsibility and financial ratio in emerging economies?","authors":"Jamel Eddine Mkadmi , Wissem Ben Ali","doi":"10.1016/j.jeconc.2024.100070","DOIUrl":"10.1016/j.jeconc.2024.100070","url":null,"abstract":"<div><p>The purpose of this study is to better understand the relationship between financial ratios and tax avoidance in businesses that practice corporate social responsibility. Using a sample of 30 Tunisian financial institutions listed on the stock exchange from 2016 to 2022, we find that engaging in corporate social responsibility activities discourages tax avoidance behavior, particularly in businesses that actively participate in corporate social responsibility activities.</p><p>In terms of financial metrics, we see that businesses with higher levels of rentability, cash flow, and sales growth are more likely to engage in tax avoidance. But, businesses with high liquidity are less likely to abandon tax avoidance.</p><p>Based on the findings of this study, tax authorities may be able to predict whether a Tunisian company will engage in tax avoidance in the future by looking at its financial statistics. Furthermore, tax authorities may use corporate social responsibility activities to encourage businesses to pay taxes.</p></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"5 ","pages":"Article 100070"},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2949791424000228/pdfft?md5=dda9e29fd9d25d23694be7342e8a255d&pid=1-s2.0-S2949791424000228-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141275992","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

Relationship fraud: Romance, friendship and family frauds 关系欺诈：浪漫、友谊和家庭欺诈

Journal of Economic Criminology Pub Date : 2024-06-01 DOI: 10.1016/j.jeconc.2024.100069

Mark Button , Elisabeth Carter

引用次数: 0

Defining and estimating the illegal gambling market: A scoping review 界定和估算非法赌博市场：范围审查

Journal of Economic Criminology Pub Date : 2024-06-01 DOI: 10.1016/j.jeconc.2024.100068

Julien Chopin , Lucas Tosi Rodriguez , Stefano Caneppele

{"title":"Defining and estimating the illegal gambling market: A scoping review","authors":"Julien Chopin , Lucas Tosi Rodriguez , Stefano Caneppele","doi":"10.1016/j.jeconc.2024.100068","DOIUrl":"https://doi.org/10.1016/j.jeconc.2024.100068","url":null,"abstract":"<div><p>This scoping review systematically examines the definitions, challenges, and methodologies for estimating the illegal gambling market, spanning literature from 2000 to 2023. Given the clandestine nature of illegal gambling and its significant economic and social implications, understanding its scope and scale is paramount for effective policy formulation and enforcement. Through a methodical analysis of 31 selected studies, this review highlights the complexity of defining illegal gambling activities, underscored by legal, cultural, and regulatory disparities across jurisdictions. Challenges identified include consumer protection, fraud, organized crime, economic and financial impacts, and regulatory obstacles. The review distinguishes between bottom-up and top-down estimation methodologies, revealing their respective strengths and limitations in capturing the nuances of the illegal gambling market. The juxtaposition of these methodologies suggests a need for a combined approach to achieve a more comprehensive and accurate estimation. This study emphasises the importance of interdisciplinary collaboration, methodological innovation, and international cooperation in addressing the challenges posed by illegal gambling markets.</p></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"4 ","pages":"Article 100068"},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2949791424000204/pdfft?md5=a8412f459956c3920334fbb10064671f&pid=1-s2.0-S2949791424000204-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141240033","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

Deconstructing a form of hybrid investment fraud: Examining ‘pig butchering’ in the United States 解构一种混合投资欺诈形式：审视美国的 "杀猪行为

Journal of Economic Criminology Pub Date : 2024-05-26 DOI: 10.1016/j.jeconc.2024.100066

Marie-Helen Maras , Emily R. Ives

{"title":"Deconstructing a form of hybrid investment fraud: Examining ‘pig butchering’ in the United States","authors":"Marie-Helen Maras , Emily R. Ives","doi":"10.1016/j.jeconc.2024.100066","DOIUrl":"https://doi.org/10.1016/j.jeconc.2024.100066","url":null,"abstract":"<div><p>Cyber-enabled fraud has transformed, becoming more complex and making it harder for targets and law enforcement to detect its occurrence. This study aims to recontextualize a major manifestation of this transformation, a crime called hybrid investment fraud, colloquially known as pig butchering. Hybrid investment fraud describes a cyber-enabled fraud whereby criminals gain the trust of victims by forming connections and relationships, and then exploit this trust by using a series of confidence building and coercive measures designed to encourage victims to continuously invest in securities or commodities until they become unable or unwilling to continue to make payments or the offenders become unreachable. This study further aims to address the existing knowledge gap by focusing on understudied elements of this fraud, such victim and offender characteristics and the ways hybrid investment fraud is perpetrated. To achieve this, we conducted an in-depth analysis of more than 1,300 news articles and court documents between January 1, 2018, and November 1, 2023, to identify 59 cases of hybrid investment fraud targeting victims in the United States. This article both situates hybrid investment fraud within the broader fraud literature and conducts a comprehensive of analysis of hybrid investment fraud cases to identify the types of hybrid investment fraud committed, their impact, victim and offender demographics, and offenders’ tactics, tools, and methods of operation. The findings from this study can inform criminal justice practices and future research of this fraud.</p></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"5 ","pages":"Article 100066"},"PeriodicalIF":0.0,"publicationDate":"2024-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2949791424000186/pdfft?md5=8255c55b88355f772b2d5dba519e33c7&pid=1-s2.0-S2949791424000186-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141303611","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

An analytical investigation of consequences of terrorism in the Middle East 对中东恐怖主义后果的分析调查

Journal of Economic Criminology Pub Date : 2024-05-18 DOI: 10.1016/j.jeconc.2024.100067

Hashmat Ullah Khan

{"title":"An analytical investigation of consequences of terrorism in the Middle East","authors":"Hashmat Ullah Khan","doi":"10.1016/j.jeconc.2024.100067","DOIUrl":"https://doi.org/10.1016/j.jeconc.2024.100067","url":null,"abstract":"<div><p>The Middle East has experienced significant and wide-ranging consequences due to terrorism and the resulting War on Terror. The region saw substantial impacts as a result of the War on Terror. This study briefly overviews the security, economic and political repercussions of the prolonged conflict in the region. The rise of terrorism and the War on Terror in the Middle East have seriously affected security, political stability, intensified extremist movements, given rise to proxy wars, caused economic recession, humanitarian crises, restricted civil liberties, and disturbed the balance of power due to geopolitical shifts in regional affairs. The US attack on Iraq, the emergence of radical factions like ISIS and Al-Qaeda, refugee crises, civil wars and resultant humanitarian crises in Yemen, Syria, Libya, Iraq, Lebanon, and Palestine, destroyed many countries' economies and paralysed governments in affected countries, led to sectarianism and power vacuums, and ultimately undermined peace, security and sustainable development in the Middle East. It also had negative economic, security, and political impacts on other parts of the world. In addition, the intervention of external powers in the region and their counterterrorism measures have also motivated many people to join militant organizations. The grievances of common people and their immense civilian losses in the War on Terror gave rise to anti-Western sentiments and joining anti-Western militant groups. Therefore, understanding these consequences is crucial to developing a more effective approach to address the impacts of the War on Terror and restore peace and stability in the Middle East.</p></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"4 ","pages":"Article 100067"},"PeriodicalIF":0.0,"publicationDate":"2024-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2949791424000198/pdfft?md5=cc224a0e8c308e4329c31c535625c653&pid=1-s2.0-S2949791424000198-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141078342","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

Emerging trends in forensic accounting research: Bridging research gaps and prioritizing new frontiers 法务会计研究的新趋势：缩小研究差距，确定新领域的优先次序

Journal of Economic Criminology Pub Date : 2024-05-16 DOI: 10.1016/j.jeconc.2024.100065

Nejla Ellili , Haitham Nobanee , Ayman Haddad , Ahmad Yuosef Alodat , Mohammed AlShalloudi

{"title":"Emerging trends in forensic accounting research: Bridging research gaps and prioritizing new frontiers","authors":"Nejla Ellili , Haitham Nobanee , Ayman Haddad , Ahmad Yuosef Alodat , Mohammed AlShalloudi","doi":"10.1016/j.jeconc.2024.100065","DOIUrl":"10.1016/j.jeconc.2024.100065","url":null,"abstract":"<div><p>This paper presents a meticulous bibliometric analysis of forensic accounting research conducted between 1991 and 2021, employing Scopus and VOSviewer. With a dataset comprising 232 documents, the study aims to scrutinize existing literature, identify influential authors, and discern the prominent countries in the field. Findings reveal a notable dearth in the documentation of forensic accounting within academic journals, suggesting a subdued demand for the profession, especially in certain nations. The analysis contributes to an enriched understanding of forensic accounting by offering a comprehensive taxonomy, pinpointing research gaps, identifying prospective research directions, and benefiting academia, practitioners, educators, policymakers, and professionals. The study's originality lies in its integration of bibliometric analysis, data visualization, and systematic examination, providing a distinctive contribution to the field. The comprehensive approach enhances our understanding of forensic accounting, offering invaluable insights for future research and fostering collaboration within the realm of financial fraud detection and prevention.</p></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"4 ","pages":"Article 100065"},"PeriodicalIF":0.0,"publicationDate":"2024-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2949791424000174/pdfft?md5=5121646a74fd76ef4204bf776004a643&pid=1-s2.0-S2949791424000174-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141040777","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

Economic and institutional drivers of trade-related illicit financial flows 与贸易有关的非法资金流动的经济和体制驱动因素

Journal of Economic Criminology Pub Date : 2024-05-10 DOI: 10.1016/j.jeconc.2024.100064

Mathieu Juliot Mpabe Bodjongo , Fanny Kabwe Omoyi epse Essomme , Moustapha Fofana

引用次数: 0

Reconceptualizing online offenses: A framework for distinguishing cybercrime, cyberattacks, and cyberterrorism in the Indian legal context 重新认识网络犯罪：在印度法律背景下区分网络犯罪、网络攻击和网络恐怖主义的框架

Journal of Economic Criminology Pub Date : 2024-04-24 DOI: 10.1016/j.jeconc.2024.100063

Gargi Sarkar , Sandeep K. Shukla

{"title":"Reconceptualizing online offenses: A framework for distinguishing cybercrime, cyberattacks, and cyberterrorism in the Indian legal context","authors":"Gargi Sarkar , Sandeep K. Shukla","doi":"10.1016/j.jeconc.2024.100063","DOIUrl":"https://doi.org/10.1016/j.jeconc.2024.100063","url":null,"abstract":"<div><p>From a legal standpoint, there are significant disparities in treating online offenses targeting individuals, organizations, and nation-states. These disparities arise due to influences that vary discreetly based on crucial factors such as the target, motive, or impact. This article draws upon the Information Technology Amendment Act (ITAA) of 2008 in India, analyses how these factors regulate online crimes, and thereby conducts a comprehensive analysis of current literature to differentiate cybercrime, cyberattacks, and cyberterrorism. The proposed framework includes a target-impact (intent) model to differentiate illicit online activities, complemented by a discussion on the actor-intent model, which emphasizes their treatment and implications within the legal context. The article explores the target-impact (intent) definition of cybercrime, highlighting its significance in capturing the cyber aspect and differentiating it from cyberattacks. Case studies are presented to illustrate these distinctions effectively. Furthermore, the article highlights variations in mitigation strategies, investigative protocols, punitive measures, and legal consequences corresponding to the identified classifications. Lastly, it incorporates insights from theoretical criminology and sociology, discusses how the actor-intent model aligns with the routine activity theory, and explores attempts to distinguish online crimes using the institutional theory.</p></div>","PeriodicalId":100775,"journal":{"name":"Journal of Economic Criminology","volume":"4 ","pages":"Article 100063"},"PeriodicalIF":0.0,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S2949791424000150/pdfft?md5=bd5001b1a1c51d2d20f0794d006004bd&pid=1-s2.0-S2949791424000150-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140644896","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