{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,9,23]],"date-time":"2025-09-23T14:11:39Z","timestamp":1758636699996,"version":"3.41.2"},"reference-count":138,"publisher":"Emerald","issue":"3","license":[{"start":{"date-parts":[[2021,8,11]],"date-time":"2021-08-11T00:00:00Z","timestamp":1628640000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JFC"],"published-print":{"date-parts":[[2022,5,24]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>The purpose of this study is to address the question that economic standards, norms and regulations can possess weak spots that might be exploitable for the embezzlement of an organization\u2019s assets with resultant material consequences in money laundering,tax evasion, fraud, corruption and other potential financial crimes.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>The author\u2019s methodological approach is to introduce and discuss a new logical-deductive test that the author names \u201cembezzler test\u201d. The author\u2019s test investigates regulatory architectures from the perspective of someone attempting to divert assets from or to an organization. It appraises whether a potential embezzler could divert resources without being detected and sanctioned.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The embezzler test can be applied to a broad range of standards, norms and regulations.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Research limitations\/implications<\/jats:title>\n<jats:p>This new test can be improved and further calibrated in future research.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title>\n<jats:p>Researchers, regulators and law makers can use the new test to identify and eventually fix weak spots for embezzlement in norms, standards and regulations.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>To the best of the author\u2019s knowledge, such a test has never been formulated or applied before to identify weak spots for potential embezzlement in regulatory architectures.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/jfc-06-2021-0140","type":"journal-article","created":{"date-parts":[[2021,8,10]],"date-time":"2021-08-10T00:50:07Z","timestamp":1628556607000},"page":"878-889","source":"Crossref","is-referenced-by-count":6,"title":["An embezzler test for norms, standards and regulations"],"prefix":"10.1108","volume":"29","author":[{"given":"Tiago","family":"Cardao-Pito","sequence":"first","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2021,8,11]]},"reference":[{"issue":"2","key":"key2022052016123295400_ref001","doi-asserted-by":"crossref","first-page":"324","DOI":"10.1108\/JFC-11-2020-0221","article-title":"Criminal minds: profiling architects of financial crimes","volume":"28","year":"2021","journal-title":"Journal of Financial 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