Trade-based money laundering: a systematic literature review

IF 1.1 Q3 BUSINESS, FINANCE

Journal of Accounting Literature Pub Date : 2024-01-08 DOI:10.1108/jal-11-2022-0111

M. Tiwari, J. Ferrill, Douglas M.C. Allan

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引用次数: 0

Abstract

PurposeThis paper aims to offer the first known synthesis of peer-reviewed literature on trade-based money laundering (TBML). Given the topic is in its nascent stage yet gaining prominence across scholarship and practice, this foundation is pertinent for future TBML research.Design/methodology/approachA systematic literature review was undertaken with a formulaic search string. Both qualitative (thematic) and quantitative (meta) analysis methods were used to illustrate the findings.FindingsThe systematic literature review, using qualitative and quantitative synthesis, led to a thematic categorization of extant TBML literature into four categories: TBML risk assessment, TBML detection, the role of professionals and understanding of TBML. Due to the limited number of studies, insights that can be drawn from the extant literature on the best way to combat TBML are also limited.Originality/valueAs the first systematic literature review on TBML, this study identified that the existing TBML literature has focused on increasing the understanding of the phenomenon in terms of its definition and mechanisms, detection, linkage with other crimes, such as organized crime and terrorism financing, and risk assessment frameworks. The originality of these findings lies in identifying areas future researchers might explore to broaden the academic literature.

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基于贸易的洗钱：系统文献综述

目的本文旨在首次对经同行评审的有关基于贸易的洗钱（TBML）的文献进行综述。鉴于该主题正处于初创阶段，但在学术界和实践中的地位日益突出，这一基础对未来的 TBML 研究具有现实意义。采用定性（专题）和定量（元）分析方法来说明研究结果。研究结果系统性文献综述采用定性和定量综合方法，将现有的结核病医疗文献按专题分为四类：TBML 风险评估、TBML 检测、专业人员的作用和对 TBML 的理解。由于研究数量有限，从现有文献中得出的关于打击 TBML 的最佳方法的见解也很有限。原创性/价值作为第一份关于 TBML 的系统文献综述，本研究发现，现有的 TBML 文献侧重于从定义和机制、侦查、与其他犯罪（如有组织犯罪和资助恐怖主义）的联系以及风险评估框架等方面加深对 TBML 现象的理解。这些研究结果的独创性在于确定了未来研究人员为拓宽学术文献而可能探索的领域。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Literature BUSINESS, FINANCE-

CiteScore

6.50

自引率

0.00%

发文量

期刊介绍： The objective of the Journal is to publish papers that make a fundamental and substantial contribution to the understanding of accounting phenomena. To this end, the Journal intends to publish papers that (1) synthesize an area of research in a concise and rigorous manner to assist academics and others to gain knowledge and appreciation of diverse research areas or (2) present high quality, multi-method, original research on a broad range of topics relevant to accounting, auditing and taxation. Topical coverage is broad and inclusive covering virtually all aspects of accounting. Consistent with the historical mission of the Journal, it is expected that the lead article of each issue will be a synthesis article on an important research topic. Other manuscripts to be included in a given issue will be a mix of synthesis and original research papers. In addition to traditional research topics and methods, we actively solicit manuscripts of the including, but not limited to, the following: • meta-analyses • field studies • critiques of papers published in other journals • emerging developments in accounting theory • commentaries on current issues • innovative experimental research with strong grounding in cognitive, social or anthropological sciences • creative archival analyses using non-standard methodologies or data sources with strong grounding in various social sciences • book reviews • "idea" papers that don''t fit into other established categories.