Journal of Money Laundering Control: Volume 27 Issue 3

Editorial: Modern slavery coming out of the shadow and its link to money laundering

Maria Krambia Kapardis

Suspicious activity reporting in the United Kingdom and the United States: statutory obligations of auditors and optimal harvesting of information

Simon D. Norton

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money…

Cashless policy initiative in Nigeria: outline of crucial socio-economic and regulatory considerations

Ogochukwu Monye

The Central Bank of Nigeria (CBN) recently relaunched Nigeria’s cashless policy initiative which seeks to reduce financial crime and tax avoidance, decrease cash dependency…

Arbitrators’ suspicion of money laundering: choices against principles

Jaffar Yakkop Alkhayer, Chander Mohan Gupta

This paper aims to examine the options available to arbitrators when they suspect money laundering during arbitration proceedings, considering their compatibility with fundamental…

Adapting confiscation and anti-money laundering laws to the digital economy: exploring the Australian interplay between proceeds and technology

Doron Goldbarsht

The rise of cryptocurrencies and other digital assets has triggered concerns about regulation and security. Governments and regulatory bodies are challenged to create frameworks…

Assessing tax collection efficiency of G20 countries: an analysis of tax potential, tax evasion and anti-corruption efforts

Usama Alqalawi, Ahmad Alwaked, Anas Al Qudah

This paper aims to determine the tax potential of G20 countries and estimate the tax revenue they could generate. The study evaluates the effectiveness of tax revenue collection…

Corruption and external debt nexus in sub-Saharan Africa: a panel quantile regression approach

John Kwaku Amoh, Abdallah Abdul-Mumuni, Emmanuel Kofi Penney, Paul Muda, Leticia Ayarna-Gagakuma

Debt sustainability and the growing level of external debt in sub-Saharan African (SSA) continue to be significant research priorities. This study aims to examine the…

Is Bangladesh’s policy response to the growing e-commerce sector compatible with its commitment to fight predicate offences for money laundering?

Md. Zahurul Haq

This study aims to investigate Bangladesh’s e-commerce regulations in light of the growing criticism that they are insufficient to curb predicate crimes like fraud and money…

Illicit capital movement through trade misinvoicing in Burundi: a disaggregated approach

Arcade Ndoricimpa

This study aims to examine the illicit capital movement through trade misinvoicing in Burundi, at disaggregated levels by major trading partners and by major export and import…

Perceptions on jurisdiction risk: a cross-country analysis

Mete Feridun

The purpose of this article is to make a contribution to the existing knowledge by using the unique cross-jurisdiction data drawn from the FCA’s REP-CRIM submissions to explore…

Corruption at country and corporate levels: impacts on environmental, social and governance (ESG) performance of Chinese listed firms

Haitian Wei, Rasidah Mohd-Rashid, Chai-Aun Ooi

As a consequence of the proposal of the Carbon Neutral and Carbon Peak policy in 2020, the Chinese Government is paying more attention to developing sustainability performance…

Hundi payment mechanism on the border trade between Myanmar and Northern Thailand: what you do not know about?

Nisit Panthamit, Paisarn Panthamitr, Guowei Tian

This study aims to convey the understanding of the ecosystem – how “hundi” works on the border trade between Myanmar and northern Thailand, which is an informal transfer system…

A study of the underground banking system in Sri Lanka – a phenomenon of Boyle’s law

Dinesh Sivaguru, Kamal Tilakasiri

The purpose of the study is to examine the available literature to comprehend what the underground banking system is, for what purposes this method is used and how policymakers…

Uncovering the depths of trade-based money laundering: evidence from a seaport in Bangladesh

Md Noor Uddin Milon, Habib Zafarullah

Money laundering (ML) is a major criminal offence stemming from unethical practices by personnel on the ground at Chattogram Port, an important import and export facility in…