Search Results - subject_exact:"Money laundering"

Virtual (additional) IBANs : opportunities and money laundering risks

Manna, Michele - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015605057

Political stability and money laundering risk

Mahmood, Hamza; Ashraf, Badar Nadeem; Tran, Vy - 2026

The influence of political stability on financial crime remains a subject of ongoing debate. While stability is often associated with policy continuity, regulatory credibility, and more effective enforcement, an alternative view suggests that unstable democracies may outperform stable...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628470

Regulating the crypto-laundering chain : a comparative study of scam compounds and money mule mechanisms within criminal networks

Arnone, Gioia - 2026

This paper examines how scam compounds, money mules and crypto-assets operate as interdependent elements of contemporary money-laundering chains. It assesses whether existing anti-money laundering (AML) and crypto-asset regulatory frameworks are capable of disrupting these chains holistically,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640373

Financial crimes in Africa and economic growth : implications for achieving sustainable development goals (SDGs)

Arthur, Kingsley Kofi; Asongu, Simplice; Darko, Peter; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463233

Show 2 more versions 2

Financial crimes in Africa and economic growth : implications for achieving Sustainable Development Goals (SDGs)

Arthur, Kingsley Kofi; Asongu, Simplice; Darko, Peter; … - 2024

Book / Working Paper

Financial crimes in Africa and economic growth : implications for achieving Sustainable Development Goals (SDGs)

Arthur, Kingsley A.; Asongu, Simplice; Ansah, Marvin O.; … - 2024

Book / Working Paper

Green grease : environmental crime, corruption and money laundering

Barone, Raffaella; Masciandaro, Donato - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015474252

Religion and the money laundering risk

Mahmood, Hamza; Ashraf, Badar Nadeem - 2025

In this paper, we investigate the impact of religion on the money laundering risk, focusing specifically on Protestantism compared to other religions. Protestantism is often associated with greater individual self-discipline and stronger institutional economic governance. Analysing data from 27...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410035

From placement to integration : a parametric study of cryptocurrency-based money laundering techniques

Almeida, Hugo; Pinto, Pedro; Fernández Vilas, Ana - 2025

The widespread adoption of cryptocurrencies has transformed the financial landscape by enabling swift, decentralised transactions. However, the pseudonymous nature of digital currencies has also fuelled illicit activities, such as money laundering. Criminals perform money laundering to access...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015561647

Cryptocurrencies as a tool for money laundering : risk assessment and perception of threats based on empirical research

Spyra, Marta; Balina, Rafał; Idasz-Balina, Marta; … - 2025

As the global economy undergoes rapid digital transformation, cryptocurrencies have emerged as a prominent alternative class of financial assets. Their decentralized nature, pseudonymity, and lack of centralized oversight have attracted considerable interest among investors while simultaneously...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015492449

Cultural property, art and money laundering : a look at the crime behind the canvas

Federici, Mariano; De Michele, Roberto - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015552581

Compliance in international logistics' finance : anti-money laundering and know-your-customer

Oldenburg, Dorle Katharina; Ostendorf, Thomas - 2025

Approximately sixty percent of German goods exports are transported via sea freight. The international shipping industry is dominated by firms registered in offshore centers with little transparency. Criminals feel invited to abuse these opaque constructions for laundering their illegally...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395730

The dark arts of crypto laundering and the nigerian financial ecosystem : examining regulatory perspectives of virtual assets and virtual asset providers in mitigating money laundering risks in Nigeria

Adaramola, Oluwabunmi - 2025

The last five years have seen immense growth in the Nigerian financial services sphere, particularly with the introduction of innovative ways to make, trade and exchange money in a largely unregulated sphere. One of such developments is virtual assets which has opened up a lot of doors in the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015400842

"Not a dog. Not a wolf. All he knows is what he's not" : detection indicators for Buffer Companies involved in complex fiscal frauds

De Simoni, Marco; Pellegrini, Antonio - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015404095

From tax havens to cryptocurrencies : secrecy-seeking capital in the global economy

Ylönen, Matti; Raudla, Ringa; Babić, Milan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015055073

A machine learning approach for the detection of firms linked to organised crime in Italy, based on balance sheet data

Cariello, Pasquale; De Simoni, Marco; Iezzi, Stefano - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014553878

The misuse of citizenship and residence by investment : going beyond the FATF/OECD Report to assess key risks

Surak, Kristin - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080122

The impact of intelligence on economic and financial crime : a cross-country study

Achim, Monica Violeta; Borlea, Sorin Nicolae; Vaidean, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562831

Building effective beneficial ownership frameworks : a joint Global Forum and IDB toolkit

2024 - Second edition

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654176

The tale of the Baltics : experiences, challenges, and lessons from reforming their national Financial Intelligence Units (FIUs)

McNaughton, Katarzyna J. - 2024

The banking sector of three Baltic countries, i.e., Lithuania, Latvia and Estonia, was abused by money laundering scandals between 2018 and 2020. The Danske Bank scandal was the largest one and, combined with the other scandals, inevitably triggered a heavy critique of national anti-money...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396840

The Effect of Money Laundering and Shadow Economy in a Global Panel Analysis

Khan, Wahaj Ahmed; Siddiqui, Danish Ahmed - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640904

Cultural Determinants of Money Laundering Attractiveness: A Global Analysis

Khan, Wahaj Ahmed; Siddiqui, Danish Ahmed - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640921

Understanding the Nexus between Corruption and Money laundering

Khan, Wahaj Ahmed; Siddiqui, Danish Ahmed - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641113

Global Attractive Index for Money laundering using Walker’s Gravity Model: An Approach to Determine the Preferred Destination

Khan, Wahaj Ahmed; Siddiqui, Danish Ahmed - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641117

Push- und Pull-Faktoren transnationaler Geldwäscheströme in Deutschland

Neuenkirch, Matthias; El-Ghazi, Mohamad; Hoffmann, Alina; … - 2026

Geldwäsche ist ein transnationales Phänomen. Inkriminierte Vermögenswerte werden über Grenzen hinweg verschoben - gerade im Bereich organisierter Kriminalität gelangen die in einem Staat erzielten Erträge aus kriminellen Aktivitäten regelmäßig ins Ausland, um sie dem Zugriff der...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617584

From coins to cays

Langenmayr, Dominika; Streich, David J. - 2026

We provide evidence that individuals use cryptocurrencies to channel funds into and out of tax havens. Exploiting the Panama Papers (2016) and Paradise Papers (2017) leaks as shocks to offshore detection risk, we compare prices of cryptocurrency-fiat pairs involving Singapore and Hong Kong...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654759

From cash to crypto: towards a consistent regulatory approach to illicit payments

Minto, Andrea; Kosse, Anneke; Shirakami, Takeshi; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609560

Legal dimensions of global AML risk assessment : a machine learning approach

Kovalchuk, Olha; Shevchuk, Ruslan; Banakh, Serhiy; … - 2026

Money laundering poses a serious threat to financial stability and requires effective national frameworks for prevention. This study investigates how the quality of legal and institutional frameworks affects the effectiveness of national anti-money laundering (AML) systems and their implications...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611262

Catching neutralizations : identifying neutralization techniques for white-collar crimes in offender statements

Hoekstra, Manon; Huisman, Wim; Schee, Britt van der - 2026

Among white-collar offenders, processes of neutralization appear to play a crucial role in sustaining both their moral self-concept and their social standing and subsequently play a role in commiting violations of the law. This article explores methods for collecting information on the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643923

Strategic choices in money laundering : smurfing, layering, and financial over-diversification

Contreras, Alfredo; Villa, Edgar - 2026

Money laundering enables criminal organizations to integrate illicit funds into the legal economy while evading detection, posing significant challenges for regulators and policymakers. We develop a formal framework to examine criminal organizations' choice between two money laundering methods....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643937

Accounting scripts and the politics of compliance : understanding accountants’ roles in anti-money laundering through sentiment and script theory

Lokanan, Mark E. - 2026

This study explores the role of accountants in anti-money laundering (AML) compliance within Canada's non-banking financial institutions, specifically focusing on the real estate, luxury vehicles, and gaming sectors. By utilizing a unique combination of machine learning (ML) and deep learning...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643939

Do warnings change behavior? : money-laundering, grey-listing by the FATF, and cross-border financial flows

LaGarda, Guillermo; Verastegui, Paulina - 2026

Does Financial Action Task Force (FATF) grey-listing disrupt cross-border financial flows? The answer is not obvious. Grey-listing imposes no formal transaction restrictions, yet it can trigger compliance responses by financial institutions facing heightened regulatory risk and the prospect of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644703

From compliance to resilience : integrating additional risk factors into AML Business Risk Assessments

Popova, Yelena; Cernisevs, Olegs; Kalmane-Pivkina, Evita - 2026

Risk-based approaches constitute the cornerstone of contemporary anti-money laundering (AML) regulatory frameworks, requiring institutions to conduct Business Risk Assessments (BRAs). While the customer risk assessment component is well-defined across key regulatory dimensions, the "additional...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656203

Oil Laundering : how did russian oil circumvent the European Union's embargo?

Tadashi, Ito; Tanaka, Kiyoyasu - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632311

International migration and cross-border illicit financial flows

Rand, John - 2026

This paper examines whether international migration facilitates illicit financial flows (IFFs) alongside legitimate cross-border investment. While a large literature shows that migrant networks promote foreign direct investment (FDI) by reducing information frictions, little is known about their...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665670

Estimating the scale of illicit financial flows : the abnormality method

Coll Sol, Daniel; Cuenda García, Mario; Gabanatlhong, … - 2026

This paper introduces the abnormality method to estimate illicit financial flows (IFFs) using a bilateral gravity model complemented by a machine learning technique to analyse unexplained financial flows to offshore centres. The findings provide robust evidence linking abnormal flows to offshore...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667744

Money Laundering and Crypto-Assets : A Socio-Technical Approach to Financial Intelligence

Meighan, Steven - 2026

Chapter 1. Introduction -- Chapter 2. The Evolution of the Global AML System -- Chapter 3. Crypto-assets: Technology, Adoption, and Criminal Exploitation -- Chapter 4. Regulating Crypto-assets: AML Systems and Enforcement -- Chapter 5. Socio-Technical Systems Theory in AML Context -- Chapter 6....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015563751

The end of Londongrad? : the impact of beneficial ownership transparency on offshore investment in UK property

Collin, Matthew; Hollenbach, Florian M.; Szakonyi, David - 2023

The United Kingdom's (UK) property markets are thought to be a common destination for corrupt and criminal assets and money laundering, with investment often through offshore shell companies. Following the Russian invasion of Ukraine in 2022, we study the impact of the introduction of a policy...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013549852

Digital credit and its determinants : a global perspective

Le, Tu D. Q.; Ngo, Thanh; Dat Thanh Nguyen - 2023

Digital credit has gained much attention from academic researchers, practitioners, and policymakers worldwide. This study empirically evaluates the determinants of digital credit using cross-country data from 2013 to 2019. The conventional ordinary least square regression with fixed effects...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014484189

Online incorporation platforms in Estonia and beyond : how administrative spillover effects hamper international taxation

Ylönen, Matti; Drechsler, Wolfgang; Lember, Veiko - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014307250

Corporate criminals in a market context : enforcement and optimal sanctions

Auriol, Emmanuelle; Hjelmeng, Erling; Søreide, Tina - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014420480

Show one more version 1

Corporate criminals in a market context : enforcement and optimal sanctions

Auriol, Emmanuelle; Hjelmeng, Erling; Søreide, Tina - 2023

Book / Working Paper

Consideration of the peculiarities of analyzing financial transactions subject to financial monitoring in times of war

Vovchak, Olha; Yendorenko, Liubov - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014389002

An innovative approach to evaluate the effectiveness of combating money laundering

Juhaszova, Zuzana; Boyko, Anton; Bozhenko, Victoria; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014374231

Politically exposed persons in terms of state financial monitoring : are the models of their regulatory definition successful?

Kolomoiets, Tatiana; Yevtushenko, Daria; Makarenkov, Oleksii - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015145450

Environmental crime revenues, corruption and money laundering : the role of the real-estate

Masciandaro, Donato; Barone, Raffaella - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014479332

Compliance in international logistics' finance: Anti-money laundering and know-your-customer

Oldenburg, Dorle Katharina; Ostendorf, Thomas - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015403238

Religion and the money laundering risk

Mahmood, Hamza; Ashraf, Badar Nadeem - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015469199

Targeted Financial Sanctions and the Evolving European Union AML/CFT Framework: What’s Changing and Why It Matters

Pavlidis, Georgios - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617088

A data-driven approach to measure money laundering risk and its relationship with corruption

Riccardi, Michele - 2025

The issue of how the money laundering (ML) risk of countries is measured is not a merely technical problem. It has a strong impact on countries' development, in particular of the Global South. First, because official anti-money laundering (AML) blacklists and grey lists, which frequently include...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015546371

Hawala in the UK-Nigeria remittance corridor : institutional dynamics and illicit value flows

Ercanbrack, Jonathan - 2025

Based on a transnational case study of an informal value transfer system that UK law enforcement authorities were able to detect, this doctrinal and qualitative study explores the regulation, supervision and enforcement of unlicensed/unregistered hawala operators and similar service providers...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015546384

Finding money launderers using heterogeneous graph neural networks

Johannessen, Fredrik; Jullum, Martin - 2025

The finance industry depends on effective anti-money laundering (AML) systems to ensure compliance and maintain operational efficiency. However, existing AML systems, which are predominantly rule-based, frequently struggle to detect money laundering accurately. In particular, their inability to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654865

The size of money laundering and other illicit financial conduct for Italy

Giammatteo, Michele - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015173582