Purpose This paper aims to examine tax leakages in secrecy financial centres. Design/methodology/approach This qualitative study relies on primary data from relevant statutes and secondary data from the public domain and in particular academic sources. The study makes concurrent use of the case...

Purpose – The purpose of this paper was to investigate the motivation behind whistleblowing, the tussle between internal and external whistleblowing and the extent whistleblowing laws in the UK and the USA are able to provide protection to whistleblowers. While employees need to be protected...

Purpose –This paper aims to examine the implications of exemptions to facilitate small businesses’ access to crowdfunding (CF) schemes. The aftermath of the 2008 global financial crisis and even now witnessed many small profits and non-profits encountering significant difficulties in...

Purpose – The purpose of this paper is to assess the implications of The UK Bribery Act 2010 for businesses and in particular those with cross‐border activities. Design/methodology/approach – This study relies on documentary research and using both primary and secondary data drawn from the...

Purpose The purpose of this paper is to trace how and why the market-designed Libor benchmark turned bad, thereby necessitating a regulatory response. Design/methodology/approach The study relies on primary and secondary data in the public domain and complemented by a single-case study. Findings...

Purpose – The purpose of this paper is to provide enhanced insights on corporate governance failures which contributed to various financial crimes in major banking institutions and whether those involved have been held sufficiently accountable in the USA and the UK. Design/methodology/approach...

Purpose – The UK responded with Bribery Act 2010 (BA 2010) after various international criticisms. The purpose of this article is to review its implications for UK regulated firms and foreign equivalents. Design/methodology/approach – The approach adopted is qualitative relying on primary...

Purpose – This paper aims to examine the implications of exemptions to facilitate small businesses’ access to crowdfunding (CF) schemes. The aftermath of the 2008 global financial crisis and even now witnessed many small profits and non-profits encountering significant difficulties in...

Purpose This paper aims to examine the key regulatory challenges impacting blockchains, innovative distributed technologies, in the European Union (EU) and the USA. Design/methodology/approach A qualitative perspective underpins the study. This paper relies on primary data from applicable...

Purpose – The purpose of this paper is to review inadequacies of anti-money laundering (AML) and whistleblowing laws particularly in the UK financial services sector and suggest various reforms initiatives. Design/methodology/approach – The article relies extensively on secondary data...