Purpose The purpose of this study is to provide a timely synthesis of the empirical literature
focusing on the economic consequences of money laundering, as this topic has been …

This paper aims to build a machine learning and a neural network model to detect the
probability of money laundering in banks. The paper's data came from a simulation of actual …

Purpose This paper aims to investigate the relationship between digitalization and money
laundering and tests whether ethical behaviour of firms and corruption moderate this …

Purpose With the growing interconnectedness of global markets brought about by
globalization and technological innovation, there is a heightened worldwide risk of money …

The effect of the strength of auditing and reporting standards on infrastructure quality in Africa:
do ethical behaviour of firms and judicial independence matter? | Emerald Insight Books and …

Purpose This paper aims to examine the association between money laundering and
infrastructure quality and whether the strength of auditing and reporting standards (SARS) …

Previous studies have highlighted the importance of policy interventions in achieving the
Sustainable Development Goals (SDGs). However, there is limited understanding within …

To better understand how the practice of auditing can be more effectively enrolled in the fight
against fraud and corruption, this study (1) examines how these problems are viewed and …

Purpose This paper investigates whether board gender diversity and the strength of auditing
and reporting standards are associated with analysts' forecast accuracy and whether the …

In this study, we investigate how economic policy uncertainty (EPU) influences corporate tax
avoidance using a dataset of listed firms from 22 countries spanning 1999 to 2019. Our …