This paper aims to explore the offense of illicit enrichment by public officials. It examines whether “reconciliation” could be a preventive measure from corruption or a vehicle…
Abstract
Purpose
This paper aims to explore the offense of illicit enrichment by public officials. It examines whether “reconciliation” could be a preventive measure from corruption or a vehicle for corruption.
Design/methodology/approach
To obtain the data on identifying the illicit enrichment offense and on examining “reconciliation” as a legal tool that combats corruption, this study uses a combination of primary and secondary resources such as the assigned laws, precedents by the Egyptian Cassation Court, academic books, journal articles and reliable websites. Using the same resources, the study explores the adverse aspects associated with “reconciliation.”
Findings
The paper concludes that the Egyptian Illicit Gains Authority Law No.62 of 1975 jeopardizes the “presumption of innocence” because it shifts the burden of proof from the prosecution to the defendant, but the Egyptian Cassation Court decides differently in many cases, whereby it puts emphasis on the prosecution to present enough evidence on illicit enrichment. If the accused is unable to prove the legitimate source of the increased wealth, then there will not be any conviction of illicit enrichment offense due to the presumption of innocence.
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The purpose of this paper is to examine the effectiveness of the antimoney laundering measures in the Kingdom of Saudi Arabia in response to its commitments to the Financial…
Abstract
Purpose
The purpose of this paper is to examine the effectiveness of the antimoney laundering measures in the Kingdom of Saudi Arabia in response to its commitments to the Financial Action Task Force and treaties in combatting money laundering.
Design/methodology/approach
To explore the effectiveness of the Saudi antimoney laundering measures, this research’s data have been obtained by a qualitative approach that uses a combination of primary and secondary resources. It relies on analyzing Anti-Money Laundering Law (AML) and the process of money laundering detection in Saudi Arabia in relation to three cases from Saudi courts supported by journal articles, academic books and reliable websites.
Findings
This study concludes that the Saudi AML has been efficient and effective in the battle against money laundering. This study finds that there is close coordination and collaboration between financial institutions, banks and governmental agencies in Saudi Arabia to combat this phenomenon. This study also concludes that the AML is compatible with other criminal laws such as the Anti-Bribery Law, the Anti Trafficking in Person Law and the Anti-Drug Trafficking Law.
Research limitations/implications
This paper relies mainly on publicly available information regarding the detection of money laundering schemes and the confiscation of proceeds of crime in the Kingdom of Saudi Arabia as a main source of information. There data available on the money laundering cases in the Saudi prosecution and criminal courts were limited due to the lack of public disclosure of such cases because of their sensitivity. This was made up for by using reliable sources in which some cases were reported.
Originality/value
This paper underlines the efficient aspects of the current AML that contribute to reduction of money laundering in Saudi Arabia. This paper emphasizes on the importance of the structure of collaboration between regulatory, financial and law officers to implement the rule of law and achieve justice.
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The focal point of this paper is money laundering from the Islamic perspective. As money laundering has become a world‐wide phenomenon, studying it from an Islamic viewpoint is of…
Abstract
Purpose
The focal point of this paper is money laundering from the Islamic perspective. As money laundering has become a world‐wide phenomenon, studying it from an Islamic viewpoint is of significance. The purpose of this paper is to examine: the conception of money laundering in Islam; the criteria by which Islamic law distinguishes between lawfulness (al‐halal) and unlawfulness (al‐haram); what the stipulations (conditions) are for having money or owning property in Islam; and what the attitude of Islamic law is towards the laundered money.
Design/methodology/approach
The research depended on secondary data. The data were taken from Quran and Sunna.
Findings
In responding to the first question, it has been found that, although money laundering is a contemporary crime, the conception of money laundering has been addressed through many provisions in Quran and Sunna (going back 1,400 years). From many examples in Quran and Sunna, it has been recognised that the scale of prohibition in Islam is much wider than the scale of prohibition in any secular law. Qimar (gambling) is prohibited by Sharia law but not in secular laws.
Originality/value
The paper is of value in identifying the criteria by which Islamic law distinguishes between lawfulness and unlawfulness. It also identifies four stipulations for having money or owning property in Islam. Finally, the paper reviews the attitude of Islamic law towards the laundered money.
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Abd El‐Rehim Mohamed Al‐Kashif
There has been growth in Islamic finance both in Muslim countries and around the world during the last two decades. This has attracted interest of those concerned with combating…
Abstract
Purpose
There has been growth in Islamic finance both in Muslim countries and around the world during the last two decades. This has attracted interest of those concerned with combating crime in financial institutions. This article aims to highlight the Shari'ah law's normative framework in addressing the different aspects of financial crime.
Design/methodology/approach
The paper is a general discussion of the substantive Islamic law (Koran, Haddiths, etc.) and begins with an introduction of the significance of property in Islam. It then focuses on the Shari'ah perspective on financial crime.
Findings
It is found that Islam has stressed and asserted the importance of honesty in business and monetary dealings. Acts negatively affecting the economy are prohibited by Shari'ah under the division of criminal law developed by Islamic jurisprudence.
Originality/value
The paper shows that Islamic law widens the circle of protection against financial crimes.
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Jurgita Raudeliuniene, Ekaterina Albats and Mirna Kordab
The purpose of this study is to examine the impact of information technologies and technology-enabled social networks on the efficiency of knowledge management processes in the…
Abstract
Purpose
The purpose of this study is to examine the impact of information technologies and technology-enabled social networks on the efficiency of knowledge management processes in the Middle Eastern audit and consulting companies.
Design/methodology/approach
Scientific literature analysis, structural equation modeling and expert evaluation (structured questionnaire) were used to develop the research model, collect data from the audit and consulting companies’ experts and test the research hypotheses.
Findings
The empirical results of this research supported the hypotheses stating that information technologies and social networks positively affect the knowledge management cycle, including five processes (acquisition, creation, storage, sharing and application) within the Middle Eastern audit and consulting companies.
Research limitations/implications
The research results were generated from the Middle Eastern audit and consulting companies, which form a limitation concerning the geographical area and the business sector.
Practical implications
From the results of this study, audit and consulting companies, as well as organizations and society broadly, would benefit via the positive effect of information technologies and technology-enabled social networks on the whole knowledge management cycle, which has a further impact on organizational performance. These practical implications are related to a more open, sharing culture that drives organizational performance to the members and stakeholders of organizations, which, in turn, benefits society.
Originality/value
This research analyzes information technologies and technology-enabled social networks’ impact on knowledge management processes, particularly in the context of the Middle Eastern audit and consulting companies. While the phenomena have received some attention in the prior scientific research, the studied context so far remained under-researched, where a gap is found in studying the knowledge management cycle as a whole.
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Reza Salehzadeh, Hassan Esmailian and Maliheh Javani
Given the concept of loafing at work and its IT equivalent, cyberloafing, we propose the concept of BallotLoafing to metaphorically describe a similar phenomenon occurring during…
Abstract
Purpose
Given the concept of loafing at work and its IT equivalent, cyberloafing, we propose the concept of BallotLoafing to metaphorically describe a similar phenomenon occurring during political elections. BallotLoafing describes how employees’ attention can become absorbed by discussions, debates or following news related to an election, shifting focus away from work tasks. This study aims to investigate the effects of attitude, subjective norm and perceived behavioral control on employees’ intention to engage in BallotLoafing behaviors through the lens of the theory of planned behavior. Additionally, the research explores the moderating role of political belief in the relationship between these variables.
Design/methodology/approach
The statistical population of this research was the employees of public organizations in Isfahan, Iran. We conducted a two-wave lagged survey. The data were collected during the 2024 elections for the 12th convocation of the Islamic Parliament of Iran. This study used structural equation modeling to examine the proposed model.
Findings
Employees’ attitude, subjective norm and perceived behavioral control positively impacted employees’ intention to engage in BallotLoafing. In addition, behavioral intention positively impacted actual BallotLoafing behaviors. Finally, the results showed that the political belief did not play a moderating role in the relationship between these variables.
Practical implications
Managing or reducing BallotLoafing involves addressing the key factors that influence such behavior: attitudes, subjective norms and perceived behavioral control.
Originality/value
This research introduces a novel concept: BallotLoafing, which captures employee distraction during elections.