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Executive summary
Publication date: 28 March 2024

CHINA: Contradictions will dent investor confidence

Details

DOI: 10.1108/OXAN-ES286163

ISSN: 2633-304X

Keywords

Geographic
Topical
Executive summary
Publication date: 28 March 2024

RUSSIA: Intelligence ties with North Korea will grow

Expert briefing
Publication date: 26 March 2024

The NPC Standing Committee that same week expanded the State Secrets Law. Information clampdowns denting business confidence undermine efforts to boost the private sector and…

Details

DOI: 10.1108/OXAN-DB286092

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 6 November 2023

Simon D. Norton

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money…

Abstract

Purpose

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.

Design/methodology/approach

The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.

Findings

The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.

Originality/value

The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 1 April 2024

Pauline Anne Found, Dnyaneshwar Mogale, Ziran Xu and Jianhao Yang

Corona Virus Disease (Covid-19) is a global pandemic that emerged at the end of 2019 and caused disruptions in global supply chains, particularly in the food supply chains that…

Abstract

Purpose

Corona Virus Disease (Covid-19) is a global pandemic that emerged at the end of 2019 and caused disruptions in global supply chains, particularly in the food supply chains that exposed the vulnerability of today’s food supply chain in a major disruption which provided a unique research opportunity. This review explores the current research direction for food supply chain resilience and identifies gaps for future research in preparing for future major global pandemics.

Design/methodology/approach

This article presents a review of food supply chain resilience followed a systematic literature review of the business and management-based studies related to the food supply chain in Covid-19 published between December 2019 and December 2021 to identify the immediate issues and responses that need to be addressed in the event of future disruptions in food supply chains due to new global health threats.

Findings

The study revealed the need for more literature on food supply chain resilience, particularly resilience to a major global pandemic. The study also uncovered the sequence of events in a major pandemic and identified some strategies for building resilience to potential future risks of such an event.

Research limitations/implications

The limitations of this study are apparent. Firstly, the selection of databases is not comprehensive. Due to time limitations, authoritative publishers such as Springer, Emerald, Wiley and Taylor & Francis were not selected. Secondly, a single author completed the literature quality testing and text analysis, possibly reducing the credibility of the results due to subjective bias. Thirdly, the selected literature are the studies published during the immediate event of Covid-19, and before January 2022, other research studies may have been completed but were still in the state of auditing at this time.

Originality/value

This paper is the first study that provides a detailed classification of the immediate challenges to the food supply chain faced in both upstream and downstream nodes during a major global disruption. For researchers, this clearly shows the immediate difficulties faced at each node of the food supply chain, which provides research topics for future studies.

Details

Journal of Manufacturing Technology Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-038X

Keywords

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