Table of contents
Fraud and money laundering: the evolving criminalization of corporate non‐compliance
John L. MastersThe Corporate Veil is seen not only as a means of limiting individual civil legal liability but also criminal liability. This paper seeks to highlight that this philosophy is fast…
Tax evasion and avoidance typologies
Jeffrey SimserThe purpose of this paper is to explore tax evasion and avoidance typologies with a view to understanding how they work and the implications for those who handle the wealth of…
Exploitation of the insurance industry for money laundering: the Malaysian perspective
Haemala Thanasegaran, Bala ShanmugamOwing to the vital role played by the insurance sector in the economic growth of a country, the purpose of this paper is to highlight the serious threat posed by money laundering…
Regulating the cross‐border movement of prepaid cards
Courtney J. LinnThe term “prepaid card” refers to the pre‐payment of value process, i.e. pay now and extract value later, and describes most of the prepaid/stored value products available today…
Organised crime and networking economy: models, features, dynamics and related approaches
Massimo NardoThe purpose of this paper is to analyse more in depth the vision which is behind this formula of “organised crime” exploring to what extent it affects the interpretation and…
The influence of Christian moral ideology in the development of anti‐money laundering compliance in the west and its impact, post 9‐11, upon the South Asian Market: An independent evaluation of a modern phenomenon
Rowan Bosworth‐DaviesThe purpose of this paper is to examine how the influence of Western Christian fundamentalist religious ideology has influenced the core thinking behind anti‐money laundering…
ISSN:
1368-5201e-ISSN:
1758-7808ISSN-L:
1368-5201Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider