Queens Park Rangers manager Jimmy Floyd Hasselbaink, Barnsley assistant Tommy Wright and Leeds United owner Massimo Cellino are the latest names to be linked with The Telegraph's investigation into corruption at the highest levels of football.

The newspaper published the first story from its year-long undercover investigation on Monday night, releasing footage that showed Sam Allardyce offering advice on how to "get around" third-party transfer rules and negotiating a £400,000 deal to represent a fictitious Far East firm keen to get into the football transfer business.

In the latest piece, titled "The explosive allegations at the top of the Championship", Hoops boss Hasselbaink is alleged to have agreed to represent the same fake company for £55,000 at a time.

Footage shows the 44-year-old appearing to be open to the prospect of signing players represented by the firm, with him saying: "Give me a fucking good player. It has to be a good player though."

Wright, who has reportedly been suspended by Barnsley after the club was made aware of the story, accepted a "bung" of £20 notes totalling £5,000 in return for allegedly agreeing to help the firm recruit players from his side and others.

Meanwhile, footage published by the newspaper also appears to show Leeds owner Cellino making an offer to the fake investors to partner with him as a way of getting around third-party ownership rules.

The Italian is also heard expressing his views on English football, saying: "In England, that's the worst culture in the world, this group, they are specialised in screwing people. They look nice in English football, they can do what they want, they are the more dirty people. In Argentina, they are angels. They come from heaven. Brazil, they are babies. In England, pah! They are the worst in football. And you think the English people is [snobbish noises]. My God! They never smile."

Hasselbaink and Wright have both denied any wrongdoing, while a Leeds spokesperson told the newspaper that the club would not comment without seeing video evidence of Cellino's meeting.