Table of contents
Sigma ratings: adapting the credit rating agency model for the anti-money laundering world
Daniel CashSigma Ratings is a new entrant to the anti-money laundering (AML) marketplace and seeks to alleviate some of the inherent flaws within the AML regime. This paper aims to examine…
Disclosing anti-money launderers through CSR regulation – a new way to combat money laundering
Kalle Johannes RoseRecent research questions the innocence of companies outside the current EU money laundering regulation in terms of contributing to the externality problem of money laundering…
The agency dilemma in anti-money laundering regulation
Mohammed Ahmad NaheemThe purpose of this paper is to provide a comprehensive theoretical framework that can be applied to the application of anti-money laundering (AML) regulation within the banking…
Does corruption adversely affect economic growth in Tunisia? ARDL approach
Anas Al Qudah, Azzouz Zouaoui, Mostafa E. AboelsoudThis study aims to better understand the phenomenon of corruption in Tunisia in relation to its impact on economic development. The period of study is 1995 to 2014. The…
Global knowledge management of suspicious transaction reporting system in Japan
Noriaki YasakaThe purpose of this study is to make clear the structure of suspicious transaction reporting system in Japan from perspective of knowledge management. Because of the…
Balancing anti-money laundering measures and financial inclusion: The example of the United Kingdom and Nigeria
Ehi Eric EsoimemeThe purpose of this paper is to critically examine the anti-money laundering measures of the UK and Nigeria, to determine what the best approach is. The best approach is likely…
Corruption and anti-corruption strategies in Iran: An overview of the preventive, detective and punitive measures
Habeeb Abdulrauf Salihu, Amin JafariThe purpose of this paper is to examine the various anti-corruption strategies used to fight economic and financial crimes in both the public and private sectors in Iran.
Money-laundering and terrorism-financing compliance – unsolved issues
Fabian Maximilian Johannes TeichmannThis paper aims to focus on developing prevention mechanisms for banks, this paper shows the ongoing feasibility of laundering money and financing terrorism undetected. It…
Customer identification in currency exchange companies as per FATF recommendations
Joel Harry Clavijo SunturaThe purpose of this paper is to determine if customers due to diligence measures laid down in Financial Action Task Force (FATF) Recommendation no. 10 can be applied to customers…
Response to money laundering scandal: evidence-informed or perception-driven?
Ronald F. PolThe purpose of this paper is to utilise underused information in anti-money laundering rating data to assist policymaking and research.
Banks’ vulnerabilities to money laundering activities
Peter YeohThis paper aims to provide insights as to why money laundering persists in banks and their weaknesses as gatekeepers.
Implementation of investigation by the Indonesian national police in eradicating corruption crime
Armunanto Hutahaean, Erlyn IndartiThis paper aims to study the Integrated Criminal Justice System; the law enforcement carried out by the Indonesian National Police is expected to be able to realize legal values…
State and institutional capacity in combating money laundering and terrorism financing in armed conflict: The Central Bank of Syria
Ebrahim M.R. LababidiThe purpose of this paper is to explore the relationship and implications of institutional autonomy and capacity through the Central Bank of Syria in its ability to implement an…
Detecting money laundering transactions with machine learning
Martin Jullum, Anders Løland, Ragnar Bang Huseby, Geir Ånonsen, Johannes LorentzenThe purpose of this paper is to develop, describe and validate a machine learning model for prioritising which financial transactions should be manually investigated for potential…
The necessity of anti-money laundering standards for Iranian auditors
Mahdi Salehi, Vahid Molla Imeny, Ahmad Khaleghi BaygiAccording to the last public statement of FATF (2018), Iran has some significant deficiencies in its anti-money laundering (AML) regime, especially in suspicious transaction…
Independence and temporality: examining the PMLA in India
Sameer SharmaThe Prevention of Money Laundering Act (the PMLA/the Act) was enacted in India in 2002. Since then, Indian courts have had to deal with two interconnected issues owing to the…
Hawala as credit: recognizing how hawala supports the business climate in Afghanistan
Haroun RahimiThe purpose of this study is to explore the role of hawala in supporting Afghanistan’s business climate. It illustrates the use of hawala as credit and its importance for the…
Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable
Dodik Ariyanto, Gusti Ayu Putu Weni Andayani, I. Gusti Ayu Made Asri Dwija PutriThe purpose of this study is to evaluate the influence of justice, culture and love of money on ethical perceptions about tax evasion. As well as gender will strengthen the…
Combating corruption in the Nigerian Civil Service: An empirical assessment of treasury single account (TSA) policy
Habeeb Abdulrauf SalihuThe objective of this study is to investigate the effectiveness of the treasury single account (TSA) policy in curbing corruption in some selected federal ministries and agencies…
ISSN:
1368-5201Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider