Journal of Money Laundering Control: Volume 13 Issue 4

Counter‐terrorist finance in the UK: A quantitative and qualitative commentary based on open‐source materials

Peter A. Sproat

Few articles have been published on counter‐terrorist finance (CTF) policies in the UK and fewer still have attempted to evaluate their effectiveness. This paper seeks to examine…

Neglect of Duty and Breach of Trust: Ancient offences in the modern battle against impunity in the public service

Terrence F. Williams

The paper seeks to contend that first, the current law treating Neglect of Duty and Breach of Trust as a single offence is incorrect; and second, that the offences can be an…

The impact of Schedule 7 of the Counter‐Terrorism Act 2008 on banks and their customers

Miriam Goldby

The purpose of this paper is to discuss the potential impact of measures taken in accordance with powers introduced by Schedule 7 of the Counter‐Terrorism Act 2008 on banks and…

Accounting and corruption: a cross‐country analysis

Ricardo Malagueño, Chad Albrecht, Christopher Ainge, Nate Stephens

The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption.

Carrying out a risk‐based approach to AML in China: partial or full implementation?

Lishan Ai, John Broome, Hao Yan

The purpose of this paper is to explain the rule‐based and risk‐based anti‐money‐laundering (AML) approach, to demonstrate the implementation problems in carrying out a risk‐based…

Wives, girlfriends and money laundering

Melvin R.J. Soudijn

The purpose of this paper is to analyse the complicity of wives/girlfriends of a criminal if she benefits from the proceeds of the criminal's illicit activities.

Editorial

Barry Rider