No. 30-2, February 2023

Index

• A comparative study on disqualification of company directors in the UK and Nigeria:. lessons for Turkey
• Curbing corruption and promoting a more efficient corporate governance regime in Nigeria
• Determinants of occupational fraud losses: offenders, victims and insights from fraud theory
• Disclosure of fraud control information in annual reports as a means of discharging public accountability
• Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning
• Editorial: The Court of Justice of the European Union and the beginning of the end for corporate transparency?
• Formation and development of taxation and legislation on administrative responsibility for tax offences in the Republic of Kazakhstan
• Gender board diversity and corporate fraud: empirical evidence from US companies
• Heterogeneous investors and deterioration of market integrity: an analysis of market manipulation cases
• Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa
• International implications of corruption in Eastern European prosecution offices: a field report
• Italy: money transfer, money laundering and intermediary liability
• Legal basis for the fraud exception in letters of credit under English Law
• Rethinking political warfare in Italy: a bottom-up approach
• Risk management, top management support, internal audit activities and fraud mitigation
• Socioeconomic determinants of property crime offending in Ethiopia:. convicted offenders in focus
• Tax evasion and public governance before and after the European “big bang”: a red flag for policymakers
• The effectiveness of payroll system in the public sector to prevent fraud
• The effects of Ponzi schemes and revocation of licences of some financial institutions on financial threat in Ghana