No. 25-3, July 2018

Index

• Editorial
• Hedge fund manager fraud through PIPEs. Analysis of operational risk and the limits of law enforcement
• Financial health and management practices: a multi-year cross country analysis of PLCs
• Ascertaining the effectiveness of Economic and Financial Crimes Commission (EFCC) in tackling corruptions in Nigeria
• Corruption in the Nigeria Judicial System: An Overview
• Kleptocracy and foreign corruption manifesting in illicit financial flows
• Parameters of automated fraud detection techniques during online transactions
• TBML suspicious activity reports – a financial intelligence unit perspective
• Preserving the distinctiveness of corporate marks. An analysis of legal and judicial approaches to well known trademark in India
• Tax-related illicit financial flows and human rights
• Does fear of victimization deter online shopping?
• The battle against fraud: do reporting mechanisms work?
• What made base erosion and profit shifting project possible?. Identifying factors for building momentum for reform of international taxation
• The gendering of fraud: an international investigation
• Crime prevention in terms of criminal intent criteria in white-collar crime. A propositional analysis
• Asymmetric influence of corruption distance on FDI
• In an ideal world who should carry the can for wrongdoing business?. A look at the global and the Italian context
• Understanding fraud in Malaysian SMEs
• The application of cognitive interviews to financial crimes
• Internal control and employees’ occupational fraud on expenditure claims
• Are organizational factors more prevailing than individual factors in mitigating employee fraud?. Findings from Royal Custom Officers