Economic and Financial Crime, Sustainability and Good Governance

• Autore: Achim Monica Violeta
• Pubblicazione: Cham : , : Springer International Publishing AG, , 2023; ©2023
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (406 pages)
• Disciplina: 364.168
• Nota di contenuto: Intro -- Acknowledgement -- About the Book -- Contents -- Part I: Financial Crimes Around the World: The Landscape Around the World Countries -- Chapter 1: Comparative Case Study on Economic and Financial Crime in Germany and Romania -- 1 Introduction -- 2 Delimitation of the Behavior Patterns of Germany and Romania -- 2.1 Geographical Delimitation -- 2.2 Economic Delimitation -- 2.3 Political Delimitation -- 3 Methodology and Data -- 3.1 Hypotheses Research -- 3.2 Sample and Method -- 3.3 Variables and Data -- 4 Results -- 4.1 Comparison Based on Correlation Model -- 4.2 Descriptive Comparison Based on Age -- 4.3 Descriptive Comparison Based on Gender -- 4.4 Descriptive Comparison Based on Education -- 4.5 Descriptive Comparison Based on Professional Status -- 5 Discussions -- 6 Conclusions -- Appendix -- References -- Chapter 2: Frauds in Banking System: Frauds with Cards and Their Associated Services -- 1 Introduction -- 2 Theoretical Framework -- 2.1 The Card and Their Associated Services -- 2.2 Cards Fraud Typology -- 2.2.1 Skimming -- 2.2.2 Phishing, Smishing, and Vishing -- 2.2.3 Gift Cards Scams -- 2.2.4 Carding and Malware -- 3 Literature Review -- 4 Methodology and Data -- 5 Results -- 5.1 The Evolution of Fraud Losses in e-Commerce Payments -- 5.2 The Evolution of Fraud Losses in Card Payments -- 5.3 The Evolution of Fraud Detection Methods -- 6 Discussions and Policy Implications -- 7 Conclusions -- References -- Further Reading -- Chapter 3: A SWOT Analysis on Illegal Logging and Corruption: Romania Case Study -- 1 Introduction -- 2 Literature Review -- 3 Methodology -- 4 Results and Discussion -- 4.1 Strengths -- 4.2 Weaknesses -- 4.3 Threats -- 4.4 Opportunities -- 5 Conclusions and Proposed Solutions -- Appendix -- References -- Part II: Economic and Political Determinants of Financial Crime. ; Chapter 4: Identifying Determinants of Informal Entrepreneurship Using Bibliometric and Cross-Country Analysis: Evidence from ... -- 1 Introduction -- 2 Literature Review -- 2.1 Data on Informal Entrepreneurship: Bibliometric Mapping with VOSviewer -- 2.2 Determinants of Informal Entrepreneurship: Bibliometric Mapping with VOSviewer and Synthesis -- 3 Methodology and Data -- 3.1 Sample -- 3.2 Data -- 3.3 Descriptive Statistics of Data -- 3.4 Methods -- 4 Results and Discussion -- 4.1 Main Results -- 4.2 Robustness Checks -- 5 Conclusions -- References -- Chapter 5: The Impact of Minimum Wage on the Shadow Economy: A Panel Data Analysis for EU Countries -- 1 Introduction -- 2 Literature Review -- 3 Empirical Analysis -- 3.1 Data -- 3.2 Model Specification and Empirical Results -- 4 Discussion and Policy Implications -- 5 Conclusions -- Appendices -- Appendix 1: Description of Variables -- Appendix 2: Summary Statistics -- Appendix 3: Matrix Correlation -- References -- Part III: The Effects of Economic and Financial Crimes on the Society -- Chapter 6: The Impact of Corruption on Human Well-Being Within an Economic Framework: Evidence from a Cross-National Study -- 1 Introduction -- 2 Literature Review -- 3 Data Description -- 3.1 Dependent Variable: Well-Being -- 3.2 Independent Variable: Corruption -- 3.3 Control Variables -- 4 Method and Models -- 5 Results and Discussions -- 6 Conclusions -- References -- Chapter 7: The Main Aspects of the Impact of Cybercrimes on the Business Environment in the Digital Era: Literature Review -- 1 Introduction -- 2 Literature Review -- 2.1 Cybercrime and Taxonomy of Cybercrime in the Business Environment -- 2.2 Causes and Effects of Cybercrimes -- 2.3 Cybernetic Security and Digital Forensics and Its Impact on Business -- 3 Methodology of Research -- 4 Results. ; 5 Conclusions, Limitations, and Future Research Directions -- 5.1 Conclusions -- 5.2 Limitations and Future Research Directions -- References -- Chapter 8: Effects of Economic and Financial Crime on the Government Budget and the Quality of Public Services -- 1 Introduction -- 2 Literature Review and Research Design -- 3 Conclusions -- References -- Chapter 9: Effects on the Economic and Sustainable Development and on the Poverty and Social Inequality -- 1 Introduction -- 2 Literature Review and Research Design -- 3 Conclusions -- References -- Chapter 10: Effects on the Soundness of Financial-Banking Institutions and on the Business Development -- 1 Introduction -- 2 Literature Review and Research Design -- 3 Conclusions -- References -- Part IV: Fighting Financial Crimes Strengthens the Sustainable Economy -- Chapter 11: Policy and Regulatory Framework on Fighting Financial Crime for Developing Sustainable Economy Models -- 1 Introduction -- 2 Understanding Financial Crime and Its Impact on a Sustainable Economy -- 2.1 Literature Review -- 2.2 How Financial Crime Undermines Sustainable Economic Models -- 2.3 Bridging the Gap Between Financial Crime Prevention and Sustainable Economic Models: Towards Interconnectivity in the EU R... -- 3 Designing a Sustainable Economic Model: Challenges and Opportunities in a Changing World -- 4 Policy Coherence and Preventive Measures in Sustainable Finance: Bridging the Gap Between Regulation and Implementation -- 4.1 The Emergence of a Modern Regulatory Regime for Sustainable Finance in Europe -- 4.1.1 Setting Up of a Sustainable Finance Policy and Regulatory Framework -- 4.1.2 Integration of ESG Criteria into Mainstream Corporate Governance -- 4.1.3 Shaping of a System of Financial Monitoring and Supervision. ; 4.2 Establishing a Preventive System for Combating Financial and Economic Crime Through a Sustainable Finance Legal Framework -- 4.3 Institutional Change in Financial Regulation for a Sustainable Economy -- 5 Summary and Conclusions -- References -- Chapter 12: Strengthening the EU Fight Against Money Laundering to Promote Sustainable Economic Models -- 1 Introduction -- 2 Overview of the EU´s Anti-Money Laundering Legislative Efforts -- 3 A Perspective on the Transposition of the EU AML Legislation Across Member States -- 4 The EU Single Rulebook on AML/CFT -- 5 The Need for Sustainable Economic Models: AML and ESG Convergence -- 5.1 Literature Review -- 5.2 AML and ESG Convergence Within the EU Regulatory Framework -- 5.3 Convergence and Conflict: Balancing Corporate Transparency and Personal Data Protection in the EU´s AML/CFT and ESG Regula... -- 6 The Intersection of Cybersecurity, AML Rules, and Sustainable Economic Models: Proposal for Cybercrime in the ESG Risks -- 7 Conclusions -- References -- Chapter 13: An Overview of Forensic Accounting and Its Effectiveness in the Detection and Prevention of Fraud -- 1 Introduction -- 2 Theoretical Aspects -- 2.1 Forensic Accounting -- 2.2 Fraud -- 3 Objective and Research Questions -- 4 Methodology -- 5 Results -- 5.1 Regarding the Skills and Abilities of Forensic Accountants and their Suitability in Fraud Prevention -- 5.2 Regarding Techniques Used in Financial Forensics and their Efficiency in Detecting Fraud -- 5.3 Regarding Difficulties and Benefits in the Development of the Forensic Accounting Profession -- 6 Discussions -- 7 Conclusions -- References -- Chapter 14: Cyber-Attacks, Cryptocurrencies and Cyber Security -- 1 Introduction -- 2 Literature Review -- 3 Data and Methodology -- 3.1 Cryptocurrency Data -- 3.2 Cyber-Attack Data -- 3.3 Cyber Security -- 3.4 Control Variables. ; 3.5 Summary Statistics -- 3.6 Cyber-Attack Effects Associated with Cryptocurrencies and Cyber Security -- 4 Results and Discussions -- 4.1 Cyber-Attack Effects on the Realised Returns and Realised Volatilities of Cryptocurrencies and Cyber Security -- 4.2 Cyber-Attack Effects on the Trading Volumes of Cryptocurrencies and Cyber Security -- 4.3 Cyber-Attack Effects on the Risk-Adjusted Returns of Cryptocurrencies and Cyber Security -- 5 Conclusions -- Appendices -- Appendix 1: Variable Correlations -- Appendix 2: Cyber-Attack Target Country and Count -- Appendix 3: Visualisation of Cyber-Attacks Across the Globe -- References -- Chapter 15: Cyber Risk Insurance Framework Considerations -- 1 Introduction -- 2 Evolution and Current Situation Related to Cyber Risk Insurance -- 3 Active Problems -- 4 Discussions and Proposals -- 5 Conclusions -- 6 Limitations of the Study and Future Directions -- References.
• Titolo autorizzato: Economic and Financial Crime, Sustainability and Good Governance
• ISBN: 3-031-34082-5
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910742498703321
• Lo trovi qui: Univ. Federico II
• Serie: Contributions to Finance and Accounting Series