Journal of Money Laundering Control: Volume 23 Issue 4

Editorial

Lifting the veil on beneficial ownership: Challenges of implementing the UK’s registers of beneficial owners

This paper aims to critically explore the challenges facing the UK in implementing registers of beneficial owners, a measure mandated by the EU’s anti-money laundering (AML…

Mapping the contours and limits of “irresistible inference”

In R v Anwoir [2008] EWCA Crim 1354, the English Court of Appeal held that, in money laundering prosecutions, the criminal provenance of property can be proved by showing that the…

Terrorist organization “revolutionary organization November 17” and its links and relations with “Carlos the Jackal”

The purpose of this paper is to research for possible interconnection of the Greek terrorist organization “November 17” with the international terrorist Ilich Ramirez Sanchez or…

Investigating the impact of board characteristics on money laundering: Evidence from Iranian listed companies

The purpose of this study is to examine the effect of board characteristics on money laundering in Iranian listed companies.

The effectiveness of Anti-Money Laundering policies and procedures within the Banking Sector in Bahrain

The purpose of this paper is to identify the anti-money laundering (AML) policies and procedures applied by the banks operating in Bahrain and assess the effectiveness of these…

Tracing criminal proceeds through fungible mixtures in money laundering cases

The purpose of this paper is to examine the problem of tracing criminal proceeds through fungible mixtures, in the context of money laundering prosecutions and with a specific…

Legal analysis of Qatar’santi-money laundering and combating terrorist financing legislation and regulation amidst the summer 2017 GCC crisis

The recent diplomatic split between members of the Gulf Cooperation Council (GCC) and Qatar with accusations of terrorist financing (TF). This paper aims to study Qatar’s domestic…

Money laundering through deposit boxes

The purpose of this paper is to exemplify how money launderers in European German-speaking countries use deposit boxes to place incriminated funds.

Combatting economic crimes in Nigeria through whistleblowing: a shift from policy to legal framework

The purpose of this paper is a holistic assessment of the impact of whistleblowing policy adopted by the Nigerian Government in fighting corruption and an evaluation of the…

Anti-money laundering systems: a systematic literature review

This paper aims to understand and document the state of the art in the anti-money laundering (AML) systems literature.

Avocat, rechtsanwalt or agent of the state?: Anti-money laundering compliance strategies of French and German lawyers

The purpose of this paper is to analyse how lawyers in two of the largest European economies manage the contradictory requirements set by anti-money laundering and…

Demonetization move in India: a conceptual study

The purpose of this paper is to explore the real causes of demonetization drive and the future path created by the drive.

Implementing innovative customer due diligence: proposal for universal model

The purpose of this paper is to present the identification-verification-confirmation of identity (IVCid) model that can be used to retroactively analyze the existing customer…

Particularities of anti-money laundering methods in football

Based on an overview of the anti-money laundering initiatives in the sport sector and recent efforts of money launderers focused toward finding alternative channels for money…

Anti-money laundering law and policy as a double edged sword

Regulators have a duty to enforce anti-money laundering (AML) and countering financing of terrorism regulation. However, in doing so, they should not to be overzealous especially…

Investigating the impact of audit features on money laundering: Evidence from Iranian stock exchange companies

The purpose of the present study is to investigate the impact of audit features, including audit quality, audit fees and auditor tenure on money laundering in Iranian stock…

Role of financial intelligence unit (FIU) in anti-money laundering quest: Comparison between FIUs of Bangladesh and India

The purpose of this paper is to examine the effectiveness of the Financial Intelligence Unit (FIU) of Bangladesh and India in efforts of combating money laundering by these…