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Transaction laundering has become an increasingly intricate and rampant form of financial misconduct in the age of digital commerce. This research paper conducts an exhaustive examination of this issue, categorizing the various techniques criminals use to highlight areas where existing risk management practices could be further refined. Amid escalating regulatory scrutiny of both financial and nonfinancial entities, the paper stresses the implications of not meeting regulatory standards. As a novel contribution, this study advocates for a shift in risk management strategies. It argues that entities under obligation should harness advanced technological methods to counter transaction laundering challenges effectively. The study serves as a relevant guide for online businesses aiming to strengthen their measures against transaction laundering. For future work, the potential effectiveness of technology-driven countermeasures deserves further scrutiny.

This study used a conceptual legal research method, using a library-based doctrinal legal research approach with a conceptual legal perspective, drawing from existing literature. This study reviewed primary and secondary legal sources, including case law and provisions of the Money Laundering (Prohibition) (Amended) Act, 2012, and the Terrorism (Prevention) Act 2013 (as amended). This study also assessed the provisions of the Economic and Financial Crimes Commission (Establishment) Act, Laws of the Federal Republic of Nigeria, 2004. This research further incorporated a blend of archival and secondary legal sources. This study conducted comparative analyses, examining the legal frameworks of Canada, the UK, Hong Kong and China alongside Nigeria to identify potential lessons for enhancing Nigeria’s legislation concerning money laundering and terrorism financing. This study also assessed problems and derived insights from the study’s findings. This research method was chosen to establish the credibility of the findings regarding the issues of money laundering and terrorist financing.

The analysis uses a comprehensive network dataset, encompassing ties among individuals and businesses in the Netherlands from 2005 to 2019. It integrates administrative data, including family ties, shared bank accounts and employment history, with corporate information and ownership relations from the Chamber of Commerce. Criminal data related to police interventions, legal convictions and suspicious money laundering transactions are linked to these networks. This unique approach overcomes the scarcity of large empirical datasets in criminological research, offering valuable insights into criminal network behavior and dynamics. Understanding how criminal networks adapt to anti-money laundering policies aids regulatory authorities in designing more effective and efficient measures while also enhancing the tools available to enforcement authorities for detection and investigation.

AML policies are often criticized for their high costs relative to the perceived benefits. This paper's method avoids dark number estimations and relies on high-quality administrative data. The theoretical contribution includes an examination of specialization, competition and collaboration within criminal networks. The empirical aspect uses a unique dataset and emerges as a methodology for evaluating the effects of AML policy measures using temporal cluster analysis.

Digital technologies (DTs) have emerged as a major driving force, transmuting the ways Supply Chains (SCs) are managed. The integration of DTs in supply chain management (SCM), Digital Supply Chain Management (DSCM), has fundamentally reshaped the SCM landscape, offering new opportunities and challenges for organizations. This chapter provides a comprehensive overview of modern DTs and the way they impact modern SCM. This chapter has twofold objectives. First, it illustrates the major changes that DTs have brought to the supply chain landscape, unraveling their multifaceted implications. Second, it offers readers a deeper and comprehensive understanding of the challenges and opportunities arising from the incorporation of DTs into supply chains. By going through the chapter, readers will be able to have a comprehensive grasp of how DTs are reshaping SCM and how organizations can survive and thrive in the digital age. This chapter commences by shedding light on how DTs have and continue to redefine SCM, improving supply chain resilience, visibility, and sustainability in an increasingly complex and interconnected world. It also highlights the role of DTs in enhancing SC visibility, agility, and customer-centricity. Furthermore, this chapter briefly highlights the challenges related to the adoption (pre and post) of DTs in SCM, elucidating on issues related to talent acquisition, data security, and regulatory compliance. It also highlights the ethical and societal implications of this digital transformation, emphasizing the significance of responsible and sustainable practices. This chapter, with the help of three cases, illustrates how the adoption of DTs in SC can impact the various SC performance indicators.

Amid public acknowledgment of recurring ethical violations in the volatile financial service industry, internal auditing (IA) professionals do not seem to have done enough to perform their professional responsibility as a line of defense for their employing organizations. This chapter explores whether changes in an IA approach can effectively enable IA as a practice to fulfill its governance role in managing “conduct risk,” i.e., any behavior in a firm that could cause problems to consumer protection, market integrity or competition. We examine the ethical implications of the existing compliance-based IA approach and explain its ineffectiveness in auditing conduct risk within a turbulent environment. Using action research, we explain the germane changes necessary to define a new conduct-focused IA approach capable of predicting and preventing ethical wrongdoing. A conduct-focused approach launches auditors into unfamiliar but strategically critical areas to not only identify material risks but also add value to their organizations. The authors further examine how a change in the auditor’s mindset and other factors promote the effectiveness of the new IA approach in a sustainable way. This chapter contributes to the literature by investigating how internal auditors can better fulfill their professional responsibility when adopting a conduct-focused approach.

Food supply chain resilience is a critical aspect in ensuring the continuous and reliable flow of food, particularly in the face of disruptions. This study aims to address specific gaps in the existing literature by conducting a bibliometric analysis. The primary objective is to identify key areas of concern and lacunae related to disruptions and resilience within the food supply chain. The study also strives to contribute to the field by developing a comprehensive framework that evaluates the factors influencing resilience. Furthermore, the research intends to propose effective strategies for mitigating and recovering from disruptions, emphasizing the urgency of these measures in light of identified gaps in the current body of literature.

To achieve these objectives, the authors extracted the most relevant papers from Scopus and Web of Science (WoS) databases. The analysis parameters included a comprehensive review of current food supply chain practices and an exploration of trending research topics, such as sustainability, adaptability, circular economy and agility. Notably, the study recognized the pervasive impact of COVID-19 on food supply chain disruptions, with a high occurrence in the literature. Using advanced analytics tools like VOSviewer and Biblioshiny, the research delved into the role of modern technologies, including Industry 4.0, the Internet of Things (IoT), artificial intelligence (AI), machine learning (ML) and blockchain in addressing disruptions and enhancing resilience.

The research reveals a significant impact of the COVID-19 pandemic on food supply chain disruptions, underscoring the critical need for strategies to bolster resilience. Notably, the study identifies the pivotal role of modern technologies (Industry 4.0, IoT, AI, ML and blockchain) in mitigating disruptions and enhancing resilience in the food supply chain. The bibliometric analysis conducted through VOSviewer and Biblioshiny provides valuable insights into research trends and focal areas within the literature.

The observed importance of Industry 4.0, IoT, AI, ML and blockchain implies a practical need for integrating these technologies into food supply chain operations. Moreover, the paper discusses strategies for reducing the impact caused by disruptions, providing practical guidance for resilience planning in food supply chains. Researchers can leverage the findings to direct future efforts toward areas with identified gaps and opportunities, fostering advancements in the field and offering practical insights for real-world applications.

By amalgamating insights from bibliometric analysis and the developed framework, this study contributes to a holistic understanding of the challenges and opportunities in fortifying the resilience of the food supply chain. The identified factors and strategies offer valuable insights for researchers and practitioners seeking to address disruptions in food supply chains. The study’s unique contribution lies in bridging theoretical perspectives with practical applications, enhancing the relevance of business-to-business/industrial supply chain theories.

This paper aims to investigate the role of corporate governance on the bank profitability of Indian banks vis-à-vis South Asian Association for Regional Cooperation (SAARC) nations.

For the Corporate Governance Index, the authors examined board accountability, transparency and disclosure and audit committee, while Tobin’s Q, return on equity and return on assets are used to measure the bank’s profitability. The study used a two-stage analysis based on balanced panel data for robust findings. Sample of this study consists of 60 commercial banks from India and 60 banks from SAARC nations for the period of 2009–2021. This study used panel regression and a generalized method of moment approach using the CAMELS framework on banking industry-specific variables to determine their respective impacts.

The findings of this study suggest that board accountability is positive and significantly affects the profitability of banks as indicated by return on assets, return on equity and Tobin’s Q. In contrast, the audit committee has a positive and insignificant impact on return on assets, return on equity and Tobin’s Q, while transparency and disclosure have a negative and significant impact on these metrics. Furthermore, the country dummy result shows a significant positive impact on all the bank performance parameters, implying that Indian banks have the highest degree of convergence with corporate governance as compared to other SAARC nations.

This study provides insight to the regulators, policymakers and financial institutions to evaluate the role of corporate governance in emerging economies. However, the findings of the study should be interpreted with caution, as the results are sensitive to the disparity between India and other SAARC nations' government policies, climatic circumstances and cultural or religious traditions.

To the best of the authors’ knowledge, this is the first attempt to gauge the performance of Indian banks vis-à-vis SAARC nations using the CAMELS framework approach. Further, findings of this study suggest some novel evidence tying corporate governance quality with the profitability of banks among SAARC nations.

This final chapter delves into the future of digital supply chain management (DSCM) amid today's dynamic business environment, shaped by technological advancements and factors like automation, artificial intelligence (AI), sustainability, and resilience. It emphasizes the crucial role of digital technologies (DTs) such as AI, the Internet of Things (IoT), Industrial IoT, and the Internet of Everything (IoET), along with blockchain, in revolutionizing supply chain operations. These technologies enable agility, flexibility, efficiency, and responsiveness, crucial for supply chains to proactively adapt to market changes. The chapter explores the trends in DSCs, focusing on real-time data analytics, end-to-end visibility, sustainability, and resilience. It highlights the growing importance of transparency in supply chains, driven by consumer demand for sustainable practices and product origins. DSCM is identified as pivotal for prioritizing sustainability, leading organizations toward green practices. Despite the opportunities in DSCM, challenges like cybersecurity, data management complexities, geopolitical uncertainties, and talent shortages are acknowledged. To overcome these, the chapter stresses strategic foresight in DSCM and the importance of robust process management, risk management, and talent development. The future-readiness of supply chain professionals is discussed, highlighting the need for change management, development of social and deep work skills, collaboration, and ethical practices. The chapter concludes by underscoring the transformative potential of DTs in the digital era, urging organizations to embrace innovation, transparency, and sustainability in their supply chains, recognizing that the future of DSC is an imminent reality.