Search Results - subject_exact:"Money laundering"

Virtual (additional) IBANs : opportunities and money laundering risks

Manna, Michele - 2026

Persistent link: https://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://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://ebvufind01.dmz1.zbw.eu/10015640373

Crypto voucher laundering : mapping a shadow payment architecture outside the current AML framework

Wahal, Raghav; Jaiswal, Raj K.; Jaiswal, Ritika; Reiki, … - 2026

This study aims to examine gaps in the current AML framework related to cryptocurrency and digital assets. We focused on money laundering typologies involving the conversion of illicit funds into clean value through cryptocurrency-based purchases of vouchers, gift cards, and other...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062627

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://ebvufind01.dmz1.zbw.eu/10015463233

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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

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://ebvufind01.dmz1.zbw.eu/10015563751

Green grease : environmental crime, corruption and money laundering

Barone, Raffaella; Masciandaro, Donato - 2025

Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015410035

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://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://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://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://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://ebvufind01.dmz1.zbw.eu/10015404095

A systematic literature review of illicit financial flows and money laundering : current state of research and estimation methods

Popik-Mazur, Anna - 2025

Aim/purpose - The goal of the paper is to examine the current state of research on illicit financial flows (IFF) and money laundering (ML) with a specific focus on detection and estimation methods. This study seeks to identify and evaluate the most promising approaches that can effectively...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671922

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://ebvufind01.dmz1.zbw.eu/10015561647

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015055073

UK anti-money laundering regulation of crypto-assets

Ostercamp, Pierre - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015426670

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://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://ebvufind01.dmz1.zbw.eu/10015080122

The global paradox of financial inclusion versus money laundering and terrorist financing : the case of Hawala

Rose, Kalle Johannes - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647469

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562831

The moderating role of governance on the nexus of financial crime and sustainable development

Achim, Monica Violeta; Vaidean, Viorela Ligia; Mirza, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015482613

The impact of implementing artificial intelligence system for anti-money laundering : a Lebanese Bank case study

Alshameri, Faleh; Eid, Jocelyne B. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059882

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

2024 - Second edition

Persistent link: https://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://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://ebvufind01.dmz1.zbw.eu/10015640904

Explainability and operational resilience in the design of central bank digital currencies : a new generation of money-laundering deterrence software

Cedillo Lazcano, Israel - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014632977

Cultural Determinants of Money Laundering Attractiveness: A Global Analysis

Khan, Wahaj Ahmed; Siddiqui, Danish Ahmed - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640921

Understanding the Nexus between Corruption and Money laundering

Khan, Wahaj Ahmed; Siddiqui, Danish Ahmed - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641113

The nilcatenation problem and its application for detecting money laundering activities in cryptocurrency networks

Tomacheski, Clynton; Milanés, Anolan; Urrutia, Sebastián - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014636152

Banking's new frontier : overcoming anti-money laundering challenges with innovative technology

Thommandru, Abhishek; Chakka, Benarji - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065274

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://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://ebvufind01.dmz1.zbw.eu/10015617584

An exploration of the money laundering associated with the Bitfinex bitcoin hack

Gray, Glen L. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014530064

Transaction monitoring Netherlands : fighting financial crime through data collaboration and advanced analytics

Siegers, Norbert - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014525837

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://ebvufind01.dmz1.zbw.eu/10015654759

Organized crime and firms : evidence from antimafia enforcement actions

Slutzky, Pablo; Zeume, Stefan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015138208

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

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

Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015611262

What drives the hidden side of Uzbekistan's shadow economy?

Bhatti, M. Ishaq; Hamelin, Nicolas; Saidov, Temurbek - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014557753

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://ebvufind01.dmz1.zbw.eu/10015643923

Money laundering, terrorist financing and virtual assets : cases and materials

Smith, Duncan - 2024

This book presents case studies on financial crime, focusing on money laundering and terrorism finance. It includes real life examples to identify the characteristics of these crimes and discusses possible national and international measures to prevent it. The book is divided into three...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014634542

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://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://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://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://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://ebvufind01.dmz1.zbw.eu/10015632311

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://ebvufind01.dmz1.zbw.eu/10015667744

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://ebvufind01.dmz1.zbw.eu/10015665670

Counterparty Anti-Money Laundering risk : a three-factor matrix model for assessment and control

Luchkov, Kiril; Velinova-Sokolova, Nadya - 2026

This study develops and applies a three-factor matrix model for assessing counterparty risk within Anti-Money Laundering (AML) measures. The research problem arises from the need to transform qualitative features related to ownership, effective control, economic logic of operations, geographical...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059139