External auditors, both in the private and in the public sector, provide information to citizens and other stakeholders. The quality of this information – their auditing products – relies on ‘standards'. Audits are governed by accounting standards that largely concern ‘best practices'...

This paper explores when extraterritorial application of national laws is an appropriate solution to global problems. As a case study, the paper analyzes enforcement of national anti-bribery legislation based on the Anti-Bribery Convention of the Organization for Economic Cooperation and...

This article is the first that discusses how national enforcement authorities have been using bundling, meaning tying or rolling up a number of things together, to settle with corporations over multiple bribery allegations. These settlements rely on some allegedly illegal acts that defendants...

The Journal of Economic Criminology aims to facilitate discussion among different academic disciplines and practice areas on how people should work together to better understand and address economic crime problems. In this editorial to the very first volume of the journal, Editors in Chief...

External auditors, both in the private and in the public sector, are in the business of providing information to citizens and other stakeholders, to decide whether and in how far they can trust in what the audited bodies claim has been achieved. Audits of these auditors are governed by standards...

Economic Crime and Economic Criminology -- Fraud -- Bribery and Corruption -- Cartel and Antitrust Offences -- Economic Cybercrime -- Intellectual Property Crime and Illicit Trade -- Industrial and Economic Espionage -- Money Laundering -- Explaining Economic Crime -- Economic Crime: Law and...

There is a debate at the highest levels of government and civil society over whether the rise in fraud is a blip exacerbated by the pandemic or a more fundamental transformation (or flip) in the structure of crime. This paper examines this debate by exploring the social factors influencing the...

Purpose Pyramid schemes create an unusual situation, where the victims might be effectively turned into offenders, as their role is to recruit more victims to the pyramid scheme. This paper aims to investigate the prevalence of pyramid schemes, their modern forms and why people join them....

Purpose This paper aims to provide a comprehensive review of literature on policing money laundering to evaluate the quality of evidence presented in academic and grey literature. In doing so, this paper reflects upon what strategies and mechanisms work in preventing, detecting and disrupting...