Purpose – The aim of this paper is to highlight the importance of countering the dangers posed by money laundering activities and the measures taken to date by the Malaysian authorities in this respect. Design/methodology/approach – The paper achieves this by looking at the current money...

Purpose – The purpose of this paper is to provide an overview of anti‐money laundering (AML) efforts and high‐risk sectors in Georgia, and explain changes in this field over time. Design/methodology/approach – This case‐study draws on a political economy‐approach, based on the...

Purpose – The purpose of this paper is to assess the challenges of proving criminality in money laundering cases and the extent to which forensic accountancy within law enforcement can assist in meeting them. Design/methodology/approach – This paper reviews the development of relevant case...

Purpose – This article aims to consider the role of the European Union (EU) in the prevention of money laundering and to show that the EU has a lot more to win in this field of policy. Design/methodology/approach – This article is based on a literature study and a thorough analysis of the EU...

Purpose – The purpose of this paper is to identify the key challenges in tackling modern economic and cyber crimes, evaluate the existing legal and enforcement mechanisms in place, and propose a way forward to address these challenges. Design/methodology/approach – The paper analyses the...

Purpose – The purpose of this article is to analyse financial intelligence units' (FIUs') approaches in enforcing compliance and how these units can ensure the application of the most effective enforcement mechanism to secure the best outcome of such regulatory action....

Purpose – The purpose of this paper is to explore the problems that arise when undertaking a financial investigation that involves tracing assets in foreign jurisdictions. Design/methodology/approach – The paper is based on a secondary analysis of data collected as part of a qualitative...

Purpose The purpose of this study is to understand the complex interplay between illicit opioids trade and consumption practices and state policies that aim to reduce their misuse. Design/methodology/approach The study adopted an exploratory design. Data were gathered through in-depth interviews...

Purpose – The purpose of the study reported in this article is to examine the role of management in establishing anti‐corruption organisational culture in law enforcement agencies. The study focuses on organisational perspectives on corruption and on the views of managers regarding the...

Purpose – The purpose of this paper is to analyse the status and implications of promise ( wa'd ) in Islamic banking practices and the extent of its enforceability in the court of law. The analysis highlights the concept of wa'd , its application and limitation in the present practices....