Table of contents
11th September, 2001: will it make a difference to the global anti‐money laundering movement?
Jackie JohnsonBegins with the response of the Bush administration to the terrorist attacks of September 11, including the establishment of the Foreign Terrorist Asset Tracking Centre and the…
The prosecution of lawyers for money laundering offences
R. E. BellExplains why and how lawyers become involved in money laundering schemes. Describes three recent cases of UK solicitors convicted for money laundering ‐ Denis Jebb, Louis Glatt…
Money laundering trends in South Africa
Louis de KokerReports a study by the Centre for the Study of Economic Crime at Rand Afrikaans University into the characteristics of money laundering schemes in South Africa; these were…
The underground banking systems and their impact on control of money laundering: with special reference to Islamic banking
Fath El Rahman, Abdalla El SheikhNotes that Islamic banking is gaining momentum, with over 200 Islamic financial institutions; money laundering is one of many threats to it. Indicates the principle in Islam of…
Hungary: recent efforts to strengthen legislation and domestic anti‐money laundering agency capabilities
Trifin J. RouleReviews current laws and regulations: predicate offences, cross‐border currency exchange, anonymous accounts, reporting information and confiscation regime. Moves on to domestic…
Reporting suspicions of money laundering and whistleblowing under German law
Katlen BlökerOutlines the reporting duties of credit institutions in cases of suspicious transactions, for instance when there is no apparent purpose, the transaction does not meet the…
Internet gambling, credit cards and money laundering
Paul Hugel, Joseph KellyContrasts the approaches to offshore Internet gambling taken by the UK and the USA: the Budd Committee recommended that it be permissible under license in the former, but it is…
Legal instruments to combat money laundering in the EU financial market
Sideek MohamedPoints out that the creation of the euro currency and liberalisation of the EU financial markets has created opportunities for money laundering. Outlines international legal…
Dynamics and deficiencies of anti‐money laundering efforts in Myanmar
Brian P. JoyceReports that the anti‐money laundering regime in Myanmar (Burma) has many flaws; reasons are the lack of internationally accepted money laundering provisions, weak law enforcement…
The hiding of wealth: an Argentinian perspective
Marcelo J. RuizDescribes the recent increase in known money laundering activities in Argentina based on drug dealing, smuggling and false export transactions of precious metals etc, as a result…
The utility of independence in preventing audit failure
Mohammed B. HemrajFocuses on independence as an essential component in preventing audit failures and why the audit profession needs to maintain independence to improve its services. Outlines the…
ISSN:
1368-5201Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider