...Munjeyi Edmore; Dannie Schutte Purpose This study aims to explore how Botswana’s tax authorities address sophisticated money laundering through churches, examining their detection and intervention strategies. Design/methodology/approach This paper opted for a qualitative research framework...

...@yur.sumdu.edu.ua © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Cybercrime Virtual assets Cryptocurrency Cyberfraud Cybertheft Money laundering The uniqueness of cyberspace as a component of the information environment distinguishes the objects...

...Imen Khelil; Achraf Guidara; Hichem Khlif Purpose The purpose of this paper is to investigate the relationship between tax evasion and money laundering and test whether the strength of auditing and reporting standards (SARS) and judicial independence moderate this relationship. Design...

.... Practical implications It is important and urgent for cryptocurrency exchange companies, mixing services and wallet providers to implement strict anti-money laundering and know-your-customer measures to help combat cryptocurrency-related crimes and create a sustainable future for cryptocurrencies...

...Roy Majed Sinno; Graham Baldock; Kimberly Gleason; Zaher Zaher Purpose The purpose of this paper is to describe the progression from trade-based money laundering to service-based money laundering using the Regulatory Dialectic Theory with an explanation for the success of this progression arising...

...Muhammad Fahad Anwar Purpose The purpose of this paper is to explore and evaluate the current legal position on the admissibility of illegally obtained evidence in money laundering cases in Pakistan. Design/methodology/approach A comprehensive exploratory analytical examination indicates...

... Licensed re-use rights only Cryptocurrencies Sanction evasion Terrorism financing Financial crime Money laundering The rapid pace of technological advancement has enabled not only legitimate financial innovation but also the proliferation of illicit financial flows. Illicit actors exploit...

... the relationship between excessive consumption activities and corrupt acts, drawing upon existing literature on corruption, consumerism and consumption, as well as multiple reports and cases of corruption and money laundering in Indonesia. With regard to corruption networks, this paper analyses the associated...

... money laundering. Lovina E. Otudor can be contacted at: lovina.otudor@postgrad.sas.ac.uk © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Money laundering Legitimacy Inclusion FATF International law Membership “Success” remains...

...Tareq Na′el Al-Tawil Purpose The purpose of this paper is to examine the extent to which the corporate social responsibility (CSR) law will help combat money laundering in the United Arab Emirates (UAE). Design/methodology/approach The paper will first focus on examining whether money...

...Jonatas Dutra Sallaberry; Lauren Dal Bem Venturini; Isabel Martínez-Conesa; Leonardo Flach 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...

... to become more effective at using leaked information. Originality/value Over the past decade, large-scale, data-driven investigative journalism projects such as the Pandora Papers and the Russian Laundromat have had a significant public impact by exposing money laundering, financial crime and corruption...

... Licensed re-use rights only Money laundering Suspicious activity Proceeds of crime Financial services United Kingdom Over the past 30 years, trillions of dollars have been spent worldwide to stop criminals from enjoying their ill-gotten gains (Pol, 2020). With bank accounts seen...

...Georgios Pavlidis Purpose This paper aims to critically examine the European Union’s legislative initiative to establish an Anti-Money Laundering Authority (AMLA), which will introduce union-level supervision and provide support to national supervisors in the field of anti-money laundering...

... and businesses. Moreover, FinTech P2P lending platforms can help to vitalize green digital finance by using the internet and information technology in the lending market. Nevertheless, anonymous lending and borrowing ventures can produce potential risks such as money laundering, terrorist financing, fraud risk...

...Deen Kemsley; Sean A. Kemsley; Frank T. Morgan Purpose The purpose of this study is to determine whether income tax evasion also constitutes money laundering if Financial Action Task Force (FATF) Recommendations are strictly applied, including cases where an offender evades tax on lawful income...

...Fabian Teichmann; Sonia Ruxandra Boticiu; Bruno S. Sergi Purpose The purpose of this study is to provide a firsthand perspective on the challenges and risks that can arise in arbitration proceedings. Design/methodology/approach To investigate the concrete methods money launderers use...

...Kenneth See Purpose The purpose of this paper is to examine the currently known techniques to tackle money laundering in Bitcoin mixers, and examine what gaps exist that would allow a criminal to get away with laundering Bitcoin obtained through illicit activities. Design/methodology/approach...

...Mohammed Al Shamsi; Deborah Smith; Kimberly Gleason Purpose The purpose of this paper is to describe how non-fungible tokens (NFTs) can be used in the commission of financial crime, including money laundering and crypto-fraud schemes, using the framework of the Space Transition Theory. Design...

... to create a registration and supervision framework for obliged entities with regards to compliance with AML requirements. The framework would require from obliged entities to obtain the necessary clarity of crypto transactions that is required to prevent money laundering and terrorist financing. Providers...