Journal of Money Laundering Control: Volume 22 Issue 1

Editorial

Barry Rider

Hurdling the sovereign wall: How governments can recover the proceeds of crimes that cross national boundaries

Stefan Cassella

The globalization of crime has made it possible for international money launderers, kleptocrats and fraudsters to commit crimes in one jurisdiction while remaining safe in another…

Tax compliance of financial services firms: a developing economy perspective

Doreen Musimenta, Sylvia Naigaga, Juma Bananuka, Mariam Ssemakula Najjuma

The purpose of this study is to examine the contribution of tax morale, compliance costs and tax compliance of financial services firms in Uganda.

Money laundering and terrorism financing through consulting companies

Fabian Maximilian Johannes Teichmann

The purpose of this paper is to illustrate how criminals need to proceed to launder money and finance terrorism through the use of consulting firms.

The risk analysis of Bitcoin and major currencies: value at risk approach

Umut Uyar, Ibrahim Korkmaz Kahraman

This study aims to compare investors of major conventional currencies and Bitcoin (BTC) investors by using the value at risk (VaR) method common risk measure.

An investigation of the fraud risk and fraud scheme methods in Greek commercial banks

Spyridon Repousis, Petros Lois, Varvara Veli

The purpose of this study is to examine types of fraud risk and fraud scheme methods in Greek commercial banks.

The PRC exchange control-related compliance duties of Swiss banks towards PRC residents’ deposits

John Liebeskind

This paper aims to discuss the compliance duties of Swiss banks toward the Chinese exchange control in case of PRC residents’ deposits.

Assessing the introduction of anti-money laundering regulations on bank stock valuation: An empirical analysis

Henry Balani

This paper aims to analyze the impact of the introduction of anti-money laundering (AML) regulations on bank stock valuations in the USA. Regulations can have a negative impact on…

Is Jamaica’s anti-money laundering regime effective?

Marie Freckleton

This paper aims to assess the effectiveness of Jamaica’s anti-money laundering regime.

Economic analysis of money laundering prevention in Croatia and Slovenia

Meta Ahtik, Ozren Pilipovic, Miran Marelja

This paper aims to focus on the role of reporting entities, e.g. banks, other financial institutions, legal professionals, in the prevention of criminal offenses connected with…

Following the cyber money trail: Global challenges when investigating ransomware attacks and how regulation can help

Angela S.M. Irwin, Caitlin Dawson

The purpose of this paper is to show how global regulation of cryptocurrencies and other cybercurrencies can assist in addressing the challenges of attribution when investigating…

Local intelligence – the missing link in CTF regulation in the banking sector

Mohammed Ahmad Naheem

This paper aims to examine the current challenges that banking counter-terrorism financing (CTF) regulation faces in the fight against global terrorism. The paper examines the…

The role of the police in anti-money laundering

Nikola Dujovski, Snezana Mojsoska

This paper aims to describe and discuss the role of the police in anti-money laundering, with particular reference to the situation in the Republic of Macedonia.

Anti-money laundering and counter-terrorist financing threats posed by mobile money

James Whisker, Mark Eshwar Lokanan

The purpose of this paper is to explore the various characteristics of mobile money transactions and the threats they present to anti-money laundering (AML) and counter terrorist…