Journal of Money Laundering Control

Category:

Accounting and Finance

Table Of Contents: Volume 13 Issue 4

Counter‐terrorist finance in the UK

Peter A. Sproat

Few articles have been published on counter‐terrorist finance (CTF) policies in the UK and fewer still have attempted to evaluate their effectiveness. This paper seeks to…

Neglect of Duty and Breach of Trust

Terrence F. Williams

The paper seeks to contend that first, the current law treating Neglect of Duty and Breach of Trust as a single offence is incorrect; and second, that the offences can be…

The impact of Schedule 7 of the Counter‐Terrorism Act 2008 on banks and their customers

Miriam Goldby

The purpose of this paper is to discuss the potential impact of measures taken in accordance with powers introduced by Schedule 7 of the Counter‐Terrorism Act 2008 on…

Accounting and corruption: a cross‐country analysis

Ricardo Malagueño, Chad Albrecht, Christopher Ainge, Nate Stephens

The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption.

Carrying out a risk‐based approach to AML in China: partial or full implementation?

Lishan Ai, John Broome, Hao Yan

The purpose of this paper is to explain the rule‐based and risk‐based anti‐money‐laundering (AML) approach, to demonstrate the implementation problems in carrying out a…

Wives, girlfriends and money laundering

Melvin R.J. Soudijn

The purpose of this paper is to analyse the complicity of wives/girlfriends of a criminal if she benefits from the proceeds of the criminal's illicit activities.

ISSN:

1368-5201

Online date, start – end:

1997

Copyright Holder:

Emerald Publishing Limited

Open access:

hybrid

Editors:

  • Dr Li Hong Xing
  • Prof Barry Rider