...Ines Amara; Hichem Khlif; Anis El Ammari Purpose This paper aims to investigate the relationship between the strength of auditing and reporting standards (SARS) and money laundering, and test whether the SARS moderates the association between corruption and money laundering. Design/methodology...

...Sharifah Nazatul Faiza Syed Mustapha Nazri; Salwa Zolkaflil; Normah Omar Purpose This paper aims to conduct a comparison on the effectiveness of the law enforcement agencies (LEAs) of Australia and Malaysia in investigating money laundering cases by looking into the legal system and operational...

... to the limited literature on shell entities, their characteristics and uses and abuses. 16 01 2018 24 05 2018 27 06 2018 Not only does the US system of shell entities and liberal secrecy restrictions promote tax evasion, money laundering and other crimes it also entices the most dangerous...

...John Davies Purpose Concern about money laundering and the financing of terrorism has become one of the major preoccupations of governments and financial sector regulators around the world. This paper aims to discuss this issue in the context of regulatory standards now being introduced around...