Purpose This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants. Design/methodology/approach The research was developed with responses from 381 Brazilian accounting...

Examines the involvement of the banking sector in money laundering over the last two decades, in particular the relationship between banks and money laundering when governments’ attitudes vary and change. Describes the design of the research, which uses multiple regression, Chow and dummy...

Examines the status of regulation and protection of whistleblowers in Australia, focusing on intermediaries and their advisers in financial services. Outlines the ambivalence of the legal system as far as whistleblowers are concerned, and the considerable risks they take, with examples of...

Outlines the special recommendations of the October 2001 meeting on terrorist financing, which complement the 40 Recommendations of the Financial Action Task Force (FATF), and the resulting FATF plan of action; they included ratification and implementation of UN instruments, criminalising the...

Defines hawala, which in Arabic means “transfer”; what distinguishes it from other fund transfer methods is its informality, reliance on trust and networks, and lack of records. Describes how it can be used to finance terrorism and launder money, evade tax and so on. Discusses the many...

Discusses Nigeria’s efforts, especially through its Economic and Financial Crimes Commission (EFCC), to meet the requirements of the global Financial Action Task Force on money laundering and other financial crimes; the paper updates an earlier one by A. C. Chukwuemerie. Reviews the related...

Purpose – The objective of this paper is to challenge some of the rhetoric pertaining to the “harm” caused by “dirty” money infiltrating into the “legitimate economy.” The arguments regarding the impact of dirty money have been used to justify enhancements to law enforcement...

Purpose – This paper seeks to identify the internal threats posed to financial institutions by international organized crime (IOC) groups, and outline relevant law enforcement strategies. Design/methodology/approach – Case studies and historical data from several US law enforcement agencies...

Purpose – The purpose of this paper is to explore the interplay between customary norms and organised crime and consider their implications for judicial corruption. Design/methodology/approach – This paper analyses the links between judicial corruption and organised crime in the Western...

Purpose This paper aims to suggest alternative suspicious activity analyses to improve the focus of financial institution reporting to law enforcement and to identify some limitations in the current practice. Design/methodology/approach This paper employs the consideration of US and Financial...