Examines why advance fee fraud, or “419”, named after section 419 of the Criminal Code, is so prevalent in Nigeria, and … return for sending a ”processing fee”, which is of course appropriated by the fraudster. Describes the Advance Fee Fraud and … Other Fraud‐Related Offences Decree (which was made during the era of the military government), the Economic and Financial …

internet. This has created opportunities for online fraud. The paper aims to explain what policymakers who are serious about …

analysis of recent innovations in mostly UK law regarding fraud and money laundering, with historical comparisons to show the …

designed on fraud theory. The theory has been developed on interviews with key management personnel, financial analysis, audit …

to advance their goals such as the use of fraud. Design/methodology/approach – Sources of information consisted of … increased its collaborative nature and terrorists have adopted the use of fraud schemes that were initially believed to be … useful guide to alert and educate anti‐fraud professionals, law enforcement and policy makers of the nexus between organized …

fraud prevention in the USA, the UK, Australia and Indonesia, particularly over the period 2003‐2007, with special focus on … the fraud prevention practices in the payments systems. Design/methodology/approach – This study uses primary and … benchmarking analyses to highlight the trends in credit card fraud prevention in the four countries. Findings – The study …

further concern is its use by criminals as a vehicle to mask real life crimes such as fraud, identify theft and money … means, such as fraud and money laundering. Findings are supported by a conclusion which includes recommendations for …