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Measuring the cost of fraud: an opportunity for the new competitive advantage

Button, Mark; Gee, Jim; Brooks, Graham - In: Journal of Financial Crime 19 (2011) 1, pp. 65-75

Purpose – The purpose of this paper is to provide evidence, from the analysis of 132 fraud risk measurement exercises, of the average costs and rates of fraud. It advocates greater use of more accurate measurement which if monitored and repeated can secure reductions which could amount to a...

Persistent link: https://www.econbiz.de/10014865513

Costing and curing corruption in public transit agencies

Gordon, Cameron - In: Journal of Financial Crime 13 (2006) 4, pp. 442-455

Purpose – What is the cost of corruption and associated financial malfeasance in public transit? The purpose of this … New York and Los Angeles. Design/methodology/approach – This paper reviews the literature on corruption, mismanagement and … agencies generally. Findings – Preliminary analysis of reports of corruption and malfeasance in the two MTAs yields cost …

Persistent link: https://www.econbiz.de/10014865356

Re-understanding corruption in the Indonesian public sector through three behavioral lenses

Prabowo, Hendi Yogi; Cooper, Kathie - In: Journal of Financial Crime 23 (2016) 4, pp. 1028-1062

Purpose Based on the authors’ study, the purpose of this paper is to better understand why corruption in the Indonesian … public sector is so resilient from three behavioral perspectives: the Schemata Theory, the Corruption Normalization Theory … and the Moral Development Theory. Design/methodology/approach This paper examines corruption trends and patterns in the …

Persistent link: https://www.econbiz.de/10014866489

Corruption and the curse of over-quantification

Prabowo, Hendi Yogi - In: Journal of Financial Crime 30 (2022) 6, pp. 1629-1652

corruption from a behavioral perspective by highlighting multiple issues associated with quantification culture. Design … culture, audit culture and the corruption phenomenon, this paper explores the different issues related to overreliance on …, this paper also demonstrates how the quantification culture affects the cost-benefit analysis of corruption offenders. To …

Persistent link: https://www.econbiz.de/10014866529

The implications for intermediaries in handling (innocently or otherwise) the proceeds of corruption

Tugendhat, Michael - In: Journal of Financial Crime 10 (2003) 1, pp. 91-93

Reports a case study concerning two individual defendants, SK and F, who were intermediaries in a case of large‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the circumstances in which intermediaries can be held...

Persistent link: https://www.econbiz.de/10014865218

Global financial business and the implications for effective control of money laundering in offshore centres

Pratt, Richard - In: Journal of Financial Crime 10 (2003) 2, pp. 130-132

Discusses the effect of globalisation of financial markets, especially the effects of international initiatives to improved financial probity and stability in offshore centres, with Jersey as the specific example. Argues that the effect on offshore centres is always positive, and that...

Persistent link: https://www.econbiz.de/10014865223

The misuse of corporate vehicles

Morgan, Talmai P. - In: Journal of Financial Crime 10 (2003) 2, pp. 133-134

Comments briefly on the OECD report on Guernsey as an Offshore Financial Centre, one which is emphatically not a Non‐Cooperative Country or Territory. Focuses on the misuse of corporate vehicles for illicit purposes, and outlines the main objectives of the Report to ensure proper access and...

Persistent link: https://www.econbiz.de/10014865224

Compliance and anti‐money laundering regulation in France

Bardin, Geneviéve - In: Journal of Financial Crime 10 (2003) 2, pp. 135-136

Describes briefly how France has recently adopted stricter rules for compliance in the fight against money laundering, and the role played by regulatory authorities in improving compliance; France was the first country to implement the FATF Recommendations in 2001, it has widened the scope of...

Persistent link: https://www.econbiz.de/10014865225

The responsibility for handling proceeds of corruption in Polish criminal law

Bojarski, Janusz - In: Journal of Financial Crime 10 (2003) 2, pp. 146-152

to the free economy, and includes provisions for economic crime. Outlines its provisions for corruption, which are … Articles 109‐113 of the Polish Criminal Code. Concludes that the laws against both corruption and money laundering indicate …

Persistent link: https://www.econbiz.de/10014865228

An appraisal of the Nigerian Corrupt Practices and Other Related Offences Act 2000 as an instrument against financial crimes

Chukwuemerie, Andrew I. - In: Journal of Financial Crime 10 (2003) 3, pp. 275-294

, pointing that conspiracy or attempt to commit corruption is now as culpable as the offence itself. Assesses how workable the …

Persistent link: https://www.econbiz.de/10014865240

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