Journal of Money Laundering Control
Issue(s) available: 110 – From Volume: 1 Issue: 1, to Volume: 27 Issue: 7
Volume 26
Volume 18
Is combatting money laundering an integrity issue? Insights from Nigeria
Bello UmarThis study aims to determine how integrity influences money laundering combatting.
Tax evasion savings versus unlawful predicate proceeds: a substance-based approach
Deen Kemsley, Sean A. KemsleyThis paper aims to determine whether tax evasion savings qualify as unlawful proceeds for money laundering purposes. Litigators, regulators and academics have debated the question…
Oil rent, corruption and economic growth relationship in Nigeria: evidence from various estimation techniques
Joseph David, Awadh Ahmed Mohammed Gamal, Mohd Asri Mohd Noor, Zainizam ZakariyaDespite the huge financial resources associated with oil, Nigeria has consistently recorded poor growth performance. Therefore, this study aims to examine how corruption and oil…
Capital flight, institutional quality and real sector in sub-Saharan African countries
Taiwo Akinlo, Busayo Olubunmi AderounmuThis study aims to provide an empirical investigation into rising capital flight and the role of institutional quality to mitigate its effect on the real sector in sub-Saharan…
Exploring detection and prevention of money laundering with information technology
Geo Finna Aprilia, MeiryaniRegarding the magnitude of the impact caused by money laundering, the size of the organization and the many parties involved, this paper aims to explore the methods used in…
A dynamic threshold analysis of effect of Financial Action Task Force (FATF) measures on financial inclusion: evidence from the world
Shama UroojThis study aims to examine the effect of Financial Action Task Force (FATF) compliance on the degree of financial inclusion (FI) across 174 economies during the period from 2011…
The economic consequences of money laundering: a review of empirical literature
Imen Khelil, Hichem Khlif, Imen AchekThe purpose of this study is to provide a timely synthesis of the empirical literature focusing on the economic consequences of money laundering, as this topic has been gaining…
Suspicious activity reporting in the United Kingdom and the United States: statutory obligations of auditors and optimal harvesting of information
Simon D. NortonThis study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money…
Functioning of the register of beneficial owners: findings from Poland
Tomasz Michał MatrasThe implementation of the Directive 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of…
A comparative analysis of the FIUs and FATF compliance of Canada, Australia, The Netherlands and India
Durgesh PandeyThis paper aims to analyse the Financial Intelligence Units (FIUs) of Canada, Australia, The Netherlands and India, focussing on key internal and external processes, such as the…
Prevention and control of money laundering crimes on know your customer principles application: empirical study of Indonesia banking sector
MeiryaniThe purpose of this paper is to find out the role and factors that lead to efforts by banking institutions to deal with money laundering by using the principle of knowing your…
Corruption at country and corporate levels: impacts on environmental, social and governance (ESG) performance of Chinese listed firms
Haitian Wei, Rasidah Mohd-Rashid, Chai-Aun OoiAs a consequence of the proposal of the Carbon Neutral and Carbon Peak policy in 2020, the Chinese Government is paying more attention to developing sustainability performance…
The legal-criminal aspects of Iran’s anti-money laundering law in light of the FATF recommendations
Zeynab Malakouti Khah, Aref Khalili PajiThe purpose of this study is to examine Iran’s anti-money laundering (AML) system from a legal and criminal perspective and to understand the obstacles for international…
Virtual assets and the prevention of money laundering: a critical and comparative analysis of the laws of Mauritius, Japan and South Africa
Ambareen Beebeejaun, Bhavna MahadewDue to their particular nature, virtual assets (VA) are vulnerable to financial crimes such as money laundering and if the appropriate legal mechanisms are not established, this…
Structural deterrents of combating white-collar money laundering in emerging economies: evidence from Sri Lanka
Sisira Dharmasri Jayasekara, K.L. Wasantha Perera, Roshan AjwardThe purpose of this paper is to discuss how agency conflicts between people and main government organs affect the combatting ability of white-collar money laundering in an…
Technological innovation, prosperity and corruption outlook in Africa: a mediation analysis
Eunice O. Akhigbe, Ebenezer I. Bowale, Ese Urhie, Ogechi AmonuRanking as the lowest-scoring region for many years on the corruption perceptions index (CPI) with an average score of 32 (2019–2021), Sub-Saharan Africa’s performance gives a…
A study of the underground banking system in Sri Lanka – a phenomenon of Boyle’s law
Dinesh Sivaguru, Kamal TilakasiriThe purpose of the study is to examine the available literature to comprehend what the underground banking system is, for what purposes this method is used and how policymakers…
Corruption and external debt nexus in sub-Saharan Africa: a panel quantile regression approach
John Kwaku Amoh, Abdallah Abdul-Mumuni, Emmanuel Kofi Penney, Paul Muda, Leticia Ayarna-GagakumaDebt sustainability and the growing level of external debt in sub-Saharan African (SSA) continue to be significant research priorities. This study aims to examine the…
Adapting confiscation and anti-money laundering laws to the digital economy: exploring the Australian interplay between proceeds and technology
Doron GoldbarshtThe rise of cryptocurrencies and other digital assets has triggered concerns about regulation and security. Governments and regulatory bodies are challenged to create frameworks…
Cashless policy initiative in Nigeria: outline of crucial socio-economic and regulatory considerations
Ogochukwu MonyeThe Central Bank of Nigeria (CBN) recently relaunched Nigeria’s cashless policy initiative which seeks to reduce financial crime and tax avoidance, decrease cash dependency…
Assessing tax collection efficiency of G20 countries: an analysis of tax potential, tax evasion and anti-corruption efforts
Usama Alqalawi, Ahmad Alwaked, Anas Al QudahThis paper aims to determine the tax potential of G20 countries and estimate the tax revenue they could generate. The study evaluates the effectiveness of tax revenue collection…
An analysis of the determinants of money laundering in the United Arab Emirates (UAE)
Mariam Aljassmi, Awadh Ahmed Mohammed Gamal, Norasibah Abdul Jalil, K. Kuperan ViswanathanIt is widely argued that money laundering (ML) is not a new phenomenon and the pervasiveness of ML is associated with some severe economic, social and political costs. Due to the…
Determinants of effective Shariah compliance auditing in Palestine: a theoretical and conceptual analysis
Mustafa Faza', Nemer Badwan, Montaser HamdanThis study aims to conduct a review and analysis of the literature on Shariah audit compliance by examining the difference between internal and external auditors, the scope of…
How to identify norms, laws, and regulations that facilitate illicit financial flows and related financial crimes
Tiago Cardao-PitoIllicit financial flows are targeted by the United Nations’ (UN) sustainable development goals (SDGs). However, these illicit flows are not entirely understood. Furthermore, they…
Arbitrators’ suspicion of money laundering: choices against principles
Jaffar Yakkop Alkhayer, Chander Mohan GuptaThis paper aims to examine the options available to arbitrators when they suspect money laundering during arbitration proceedings, considering their compatibility with fundamental…
Hundi payment mechanism on the border trade between Myanmar and Northern Thailand: what you do not know about?
Nisit Panthamit, Paisarn Panthamitr, Guowei TianThis study aims to convey the understanding of the ecosystem – how “hundi” works on the border trade between Myanmar and northern Thailand, which is an informal transfer system…
Perceptions on jurisdiction risk: a cross-country analysis
Mete FeridunThe purpose of this article is to make a contribution to the existing knowledge by using the unique cross-jurisdiction data drawn from the FCA’s REP-CRIM submissions to explore…
Uncovering the depths of trade-based money laundering: evidence from a seaport in Bangladesh
Md Noor Uddin Milon, Habib ZafarullahMoney laundering (ML) is a major criminal offence stemming from unethical practices by personnel on the ground at Chattogram Port, an important import and export facility in…
Is Bangladesh’s policy response to the growing e-commerce sector compatible with its commitment to fight predicate offences for money laundering?
Md. Zahurul HaqThis study aims to investigate Bangladesh’s e-commerce regulations in light of the growing criticism that they are insufficient to curb predicate crimes like fraud and money…
A critical analysis of Somalia’s current antimoney laundering and counter financing of terrorism regime: a comparative study with Malaysia
Abdirahman Hassan HersiConcerns on money laundering (ML) and terrorist financing increased, as ML accounted 2%–5% of the global GDP, with Switzerland, the USA, Canada, India and Russia having high…
Exploration of potential money laundering crimes with virtual currency facilities in Indonesia
MeiryaniThe purpose of this study is to exploration potential money laundering crimes with virtual currency facilities in Indonesia. Money laundering using crypto is the process of…
Illicit capital movement through trade misinvoicing in Burundi: a disaggregated approach
Arcade NdoricimpaThis study aims to examine the illicit capital movement through trade misinvoicing in Burundi, at disaggregated levels by major trading partners and by major export and import…
Juridical review of law enforcement on money launderers: case study from Indonesia
Meiryani, Dezie Leonarda WarganegaraEfforts to prevent and eradicate the crime of money laundering require a strong legal basis to ensure legal certainty. This paper aims to analyse law enforcement on money…
The magnitude and consequences of money laundering
Sadia Nazar, Abdul Raheman, Muhammad Anwar ul HaqThis study aims to estimate the amount of money laundering (ML) with multiple proxy approaches and measure the effects of ML on various indicators of the economic and financial…
Remittances and homicides in Jamaica
Kaycea Campbell, Anupam Das, Leanora Brown, Adian McFarlaneIt has been suggested that homicides in Jamaica are partly driven by conflicts among criminals over funds coming from international lottery scams; most of these funds are…
The money laundering typologies and the applicability of placement-layering-integration model in undocumented South Asian economies: a case of Pakistan
Nasir Sultan, Norazida MohamedThis study aims to determine the applicability of the placement-layering-integration model of money laundering (ML) in the South Asian context with emphasis on Pakistan by…
ISSN:
1368-5201Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider