Results 41 to 50 of about 20,397 (220)

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

The role of the accountant in preventing money laundering [PDF]

Trendovi u Poslovanju
Legalization of illegally obtained income, money laundering is an extremely negative social phenomenon, represented both on a national and international scale.
Cvetković Dragan, Vujičić Slađana, Stanković Sunčica   +2 more
doaj   +1 more source

«Customs visa-free travel» in the fight against money laundering and optimization of customs risks

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022
Ukraine constantly continues to move towards the consolidation of economic processes with the European Union, and the issue of rapid European integration as a whole is extremely relevant.
Iryna Mykolaivna , Iryna Leonidivna , Tetiana Petrivna   +2 more
doaj   +1 more source

Global Standards in Action: Insights from Anti-Money Laundering Regulation [PDF]

, 2007
As organizations have come under the increasing influence of global rules of all sorts, organization scholars have started studying the dynamics of global regulation.
Abbott, K.W., Adler, E., Barnett, M., Boli, J., Brunsson, N., Dieter Kerwer, Drori, G.S., Financial Action Task Force (FATF), Mörth, U., Müller, H., Powell, W., Princen, S., Rainer Hülsse, Rawlings, G., Reinicke, W., Schott, P., Sharman, J., Sharman, J.C., Tamm Hallström, K., Tranøy, B., Winer, J.   +20 more
core   +1 more source

A “Tech First” Approach to Foreign Policy? The Three Meanings of Tech Diplomacy

Global Policy, EarlyView.
ABSTRACT Scholars have recently argued that international politics is plagued by instability as the world rapidly transitions from one crisis to another. This state of “Permacrisis,” or permanent crises between states, is driven by technological innovations which create new kinds of crises and drive competitions between adversarial states.
Ilan Manor
wiley   +1 more source

MONEY LAUNDERING OR LAUNDERING OF THE PROCEEDS OF CRIME? [PDF]

Challenges of the Knowledge Society, 2011
This paper aims to analyses which of the phrases money laundering or laundering the proceeds of crime is more appropriate to describe the crime provided by art. 23 of Law no. 656/2002 on prevention and sanctioning money laundering, as well as for setting
ANA ALINA DUMITRACHE
doaj  

ANALISIS PERAN PPATK SEBAGAI SALAH SATU LEMBAGA DALAM MENANGGULANGI MONEY LAUNDERING DI INDONESIA

Yuridika, 2013
The promulgation of the Law No. 8 Year 2010 on the Prevention and Eradication of Money Laundering creates a fundamental advancement of law enforcement in the field of criminal law. The fundamental change includes; broader change of the authority of PPATK
Toetik Rahayuningsih
doaj   +1 more source

Power Transition and Pragmatic Adaptation: Iran's Strategic Approach to China, Russia and the GCC

Global Policy, EarlyView.
ABSTRACT This study examines how Iranian strategic thinkers conceptualise the country's ‘Look East’ policy (i.e., relations with China and Russia) and the GCC states. Using thematic qualitative content analysis of approximately 70 documents from Iranian state official, advisory and academic institutions (2015–2025), it reveals that Iran's eastward ...
Sara Bazoobandi
wiley   +1 more source

Losing the War Against Dirty Money: Rethinking Global Standards on Preventing Money Laundering and Terrorism Financing [PDF]

, 2011
Following a brief overview in Part I.A of the overall system to prevent money laundering, Part I.B describes the role of the private sector, which is to identify customers, create a profile of their legitimate activities, keep detailed records of clients
Gordon, Richard K.
core   +2 more sources

Equity considerations in the proposed wildlife protocol to the Convention against Transnational Organized Crime

Conservation Biology, EarlyView.
ABSTRACT Wildlife trafficking poses a critical threat to global biodiversity, contributes to organized crime, and has disproportionate impacts on underserved and Indigenous communities. Although international legal instruments, such as the Convention on International Trade in Endangered Species of Wild Fauna and Flora, and institutional collaborations,
Chad Patrick Osorio
wiley   +1 more source