Purpose: This purpose of this paper is to discuss some observations in the forensic accounting-based fraud literature. The authors identify recent advances in the literature and highlight several important issues that are worth noting. Design/methodology/approach: The authors use a commentary...

Purpose: The purpose of this paper is to explore the association between tax evasion and financial instability. The discussion also examines the effects of tax evasion for financial instability. Design/methodology/approach: This paper is an exploratory study on the effect of tax evasion on...

Purpose Financial inclusion washing has not been considered to be a crime although it should be. This paper aims to present a discussion about financial inclusion washing. It was argued that financial inclusion washing is the deliberate or unintentional use of exaggerated claims or misleading...