Search Results - subject_exact:"Geldwäsche"

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

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

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

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

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

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

Blockchain-based shared KYC framework for integration with Central Bank digital currencies

Muwanga, Jericho - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417871

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

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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

Integrating machine learning and rule-based systems for fraud detection : a case study based on the logic learning machine

Giribone, Pier Giuseppe; Mantero, Giorgio; Muselli, Marco; … - 2025

Money laundering is one of the most relevant global challenges, with significant repercussions on the economy and international security. Identifying suspicious transactions is a key element in the fight against the phenomenon, but the task is extremely complex due to the constant evolution of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467901

Green grease : environmental crime, corruption and money laundering

Barone, Raffaella; Masciandaro, Donato - 2025

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

Investigations activity report 2024

2025

The 2024 report builds on the significant achievements and lessons learned in previous years, reflecting the EIB Group's unwavering dedication to combating fraud and corruption. The report gives an overview of the Investigations Division's work to prevent, detect, investigate and remedy...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015452985

Bypassing sanctions : hide 'n seek in tax havens?

Langenmayr, Dominika; Tovmasyan, Mikayel; Vosseler, … - 2025

Are sanctions bypassed by hiding money offshore? Using bilateral data on bank deposits, we compare how offshore deposits from sanctioned versus nonsanctioned countries develop after the U.S. and the EU impose financial sanctions. Sanctions targeting individuals increase offshore deposits, as...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015647439

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Bypassing sanctions : hide'n seek in tax havens?

Langenmayr, Dominika; Tovmasyan, Mikayel; Vosseler, … - 2025

Book / Working Paper

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

Report on crypto-assets and the risk of money laundering

Manna, Michele; Cesarotto, Irene; Militello, Marco; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015433002

Blockchain tax havens and financial secrecy : Liberland as a case study

Rivero Silva, Sebastian - 2025

This article delves into the transition from traditional tax havens to a new generation of digital jurisdictions powered by blockchain technology. It examines how blockchain wallets and decentralized exchanges are redefining financial sovereignty by offering anonymity, asset protection, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438357

Corporate governance and money laundering in Nigerian listed companies

Olayiwola, John A.; Olalere, Adeola. A.; Ajide, … - 2025

This study investigates the impact of corporate governance mechanism on money laundering operations in publicly listed firms in Nigeria, emphasising the efficacy of governance measures and the mediating function of internal audits. The study employed purposive sampling to analyse 177 firms...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439532

Operational training needs analysis : criminal finances, money laundering and asset recovery : stay ahead of crime

2025

Criminal finances, together with money laundering and asset recovery, are central to many forms of organised crime. In recognition of this, the priorities of the European Multidisciplinary Platform Against Criminal Threats (EMPACT)1 on fraud, and economic and financial crimes put emphasis on the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439991

Do stronger Anti Money Laundering (AML) measures reduce crime? : an empirical study on corruption, bribery, and environmental crime

Andiojaya, Agung - 2025

The objective of anti-money laundering (AML) programs is to disrupt the financial infrastructure of criminal organizations, thereby seizing illicit assets and curbing the expansion of these criminal activities. This paper assesses the effectiveness of AML programs in curbing three distinct forms...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440266

Interconnected challenges : examining the nexus of environmental crime and money laundering in the context of energy transition

Malakouti, Zeynab; Hazrati, Mohammad - 2025

Environmental crime, ranked as the fourth-largest criminal enterprise after drug trafficking, counterfeiting, and human trafficking, encompasses illegal activities such as mineral extraction, land clearance, and waste trafficking. These crimes are closely linked to financial crimes due to their...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440277

Efficacy of country legal frameworks and international guidelines in curtailing money laundering and terrorist financing activities in grey list countries : case studies of Kenya and Uganda

Tuhirirwe, Catherine; Alexander, Richard - 2025

This paper analyses the legal frameworks in Kenya and Uganda, and the Financial Action Task Force (FATF) guidelines to ascertain if they are effective in minimising money laundering activities and keeping the countries off of FATF's grey list. The study implements the Two-Pillar methodology that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440281

"Where do you hide your money?" : the explanation of low conviction in money laundering

Bramantyo, Muhammad - 2025

The low conviction rate for money laundering, particularly in corruption cases, stems from the technical language of the ML law and the challenges of proving mens rea for ML perpetrators. This paper examines Indonesian corruption cases from 2017 to 2021 and finds that the conviction rate for ML...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440337

Opiates and methamphetamine trafficking on the Balkan Route : drug flows, illicit incomes and illicit financial flows

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015443072

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

People’s Republic of China : Financial Sector Assessment Program-Technical Note on Anti-Money Laundering/Combating the Financing of Terrorism

2025

According to the recent unpublished domestic national risk assessment (NRA),2 China faces relatively lower ML/TF threats from abroad with a higher risk of domestic criminal proceeds being transferred overseas. The update to the NRA concluded that the overall level of ML risk is medium and has...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015612866

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

The relevance of explainable artificial intelligence (xAI) in high-risk decisions

Gerlings, Julie - 2025 - First edition

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553124

Clean money, high costs?

Stebunovs, Viktors - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556268

Bled dry : how tax abuse, illicit financial flows and debt affect women and girls in Africa

Van Biljon, Chloe; Oelofson, Jaco; Hofman, Layne; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556294

Does digital payments reduce the risk of money laundering? : the role of financial sector development

Eriqat, Ibrahim O. A.; Khatib, Saleh F. A.; Abbas, … - 2025

This study examines how financial sector development mediates the relationship between digital payments and money laundering. The current study relies on a sample of 120 countries, including both developed and developing economies, for the years 2014, 2017, and 2021. The findings reveal that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481227

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

Trade-based money laundering and domestic resource mobilization in oil-exporting Countries

Afolabi, Joshua Adeyemi; Babatunde, Musibau Adetunji - 2025

The rapid evolution of global trade offers great productivity gains to participating countries but also raises the likelihood of losing domestic resources through trade-based money laundering. This paper empirically examined whether trade-based money laundering affects domestic resource...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397527

Using data analytics to distinguish legitimate and illegitimate shell companies

Tiwari, Milind; Gepp, Adrian; Kumar, Kuldeep - 2025

Shell companies can be a legitimate entity but can also been used for illicit activities such as money laundering. Users of shell companies have included illegal arms dealers, drug cartels, terrorists and cyber-criminals, as well as legitimate businesses. To assist in distinguishing between...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397538

The promises and limits of transparency : anti-tax evasion and anti-money laundering efforts in financial centres

Gronwald, Victoria - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399596

Combating money laundering in the age of digital transformation : a comparative study between Türkiye and Nigeria

Diop, Mouhamed Bachir - 2025

The significance of digitalization due to technological advancements in the modern age is becoming increasingly apparent. However, as a result of the rapid global change, serious concerns arise regarding various aspects of proper digitalization, particularly how to leverage it while avoiding its...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015515571

Unveiling sentiments of the cullen commission : exploring AML compliance and regulation through deep learning techniques

Lokanan, Mark E. - 2025

This paper examines the role of anti-money laundering (AML) regulations and compliance in combating money laundering and terrorist financing (ML/TF) in Canada. AML regulations establish guidelines for financial institutions to identify, prevent, and report suspicious activities. However,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015400802

The fatal flaw of glocal "solutions" to Illicit Financial Flows

Ahmed, Sanaa - 2025

The rise in the volume of Illicit Financial Flows (IFFs) across the world is triggering calls from the Global South to mitigate the deleterious consequences of both IFFs and tax abuse on their economies. Using a Third World Approaches to International Law lens, this article analyses the politics...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015400829