money laundering dissertation

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Journal of Money Laundering Control

ISSN : 1368-5201

Article publication date: 7 June 2021

Issue publication date: 18 April 2023

This study aims to investigate the behavior of investigating officers in performance of their official duties of conducting inquiries and investigations of money laundering cases and their views about real problems and issues encountered during such investigations.

Design/methodology/approach

In total, 15 interviews were conducted with Inland Revenue Service (IRS) investigating officers and money laundering experts, whose responses were subjected to qualitative content analysis. Observation method was also used by the researcher during the whole process of investigation in multiple cases of money laundering investigations. Rationale for conducting qualitative study is to acquire original information from respondents which may not have been possible through a closed-ended questionnaire.

Findings of the study reveal that change in the behavior of investigating officers may result in better performance by way of conducting money laundering investigations in an effective and efficient manner. And the behavior of investigating officers may be changed by addressing the problems and issues encountered by them while at work and conducting anti money laundering investigations, better performance of investigating officers may result in better performance of investigating agency which may portray better image of the government in combating against terrorism financing and money laundering.

Research limitations/implications

Findings of the study are limited to the perspectives of 15 interviewees. For this reason, it is probable that a study with a larger sample conducted in other offices of IRS Intelligence as well as other investigating agencies could have provided different or more concrete results.

Practical implications

Evidently, the addressal of such issues may invariably enhance the effective enforcement of money laundering activities by way of improving the performance of investigating officers in performance of their duties relating to money laundering investigations. It also provides legislators and money laundering investigating agencies with valuable insight into the whole process of money laundering investigations and challenges encountered by investigating officers. By enhanced understanding the specific problems of investigations, the enabling authorities should be able to more effectively combat both money laundering and terrorism financing.

Originality/value

This is the first study, to the best of the author’s knowledge, which tries to explain the behavior of investigating officer toward their work and their perceived understanding of the problems being faced while conducting investigations in money laundering.

• Inland revenue intelligence
• Money laundering
• Investigating officer
• Suspicious transactions report

Shah, S.M.A. (2023), "A qualitative study exploring challenges in money laundering investigations", Journal of Money Laundering Control , Vol. 26 No. 3, pp. 523-534. https://doi.org/10.1108/JMLC-09-2019-0070

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Amali, Mohammed O. "Curbing money laundering : global reception and implementation of international anti-money laundering standards : a case study on Nigeria." Thesis, University of Huddersfield, 2016. http://eprints.hud.ac.uk/id/eprint/31396/.

Durrieu, Roberto. "Rethinking money laundering offences : a global comparative analysis." Thesis, University of Oxford, 2012. http://ora.ox.ac.uk/objects/uuid:a9511b88-fec2-40ce-86ec-e5ef380cb0ca.

Jiang, Hua. "Money laundering control in Macau gaming industry." Thesis, University of Macau, 2010. http://umaclib3.umac.mo/record=b2147560.

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Buranaruangrote, Torsak. "The control of money laundering in emerging economics : the case study of Thailand." Thesis, Queen Mary, University of London, 2005. http://qmro.qmul.ac.uk/xmlui/handle/123456789/1846.

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Shams, El-Din Heba Mahmoud Mokhtar. "Globalisation as a legal problematic : balancing legal efficiency against legal principle : the case of money laundering." Thesis, Queen Mary, University of London, 2002. http://qmro.qmul.ac.uk/xmlui/handle/123456789/1900.

Yakubu, Sirajo. "A critical appraisal of the law and practice relating to money laundering in the USA and UK." Thesis, Institute of Advanced Legal Studies, 2017. http://sas-space.sas.ac.uk/6697/.

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Gibbs, Tatyana. "An analysis of the effectiveness of anti-money laundering and counter terrorist funding legislation and its administration in the UAE." Thesis, Institute of Advanced Legal Studies, 2017. http://sas-space.sas.ac.uk/6698/.

Zwiefelhofer, Thomas. "Die Sorgfaltspflichten des liechtensteinischen Geldwäschereirechts verglichen mit den entsprechenden Bestimmungen des schweizerischen Rechts /." Zürich : Schulthess, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015610814&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Mtonga, Edwin Madalo. "A critical appraisal of the current anti-money Laundering laws of Malawi with specific focus on trusts." Thesis, University of the Western Cape, 2015. http://hdl.handle.net/11394/5190.

Karampassis, Stilianos. "The issues of the 'general good' and professional secrecy with regard to the Second Banking and the Money Laundering Directives." Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284624.

Hedberg, Christoffer Coello. "International Commercial Arbitration and Money Laundering : Problems that arise and how they should be resolved." Thesis, Uppsala universitet, Juridiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-299071.

Savla, Sandeep. "The impact of the anti-money laundering provisions on the conduct of financial intermediaries." Thesis, University of London, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323597.

Alkhalidi, Saud Mohammed Khalfan Suroor. "Money laundering and related issues in international conventions and United Arab Emirates and United Kingdom laws." Thesis, Glasgow Caledonian University, 2014. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.743872.

Österberg, Louise. "Anti-Money Laundering and the Right to Privacy: A Study of Potential Conflicts between the Processing of Bank Information to Fight Crime and the Protection of Personal Data." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-390951.

Chýlová, Jana. "Praní špinavých peněz a jeho prevence." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75687.

Lagerkvist, Gothenby Vidar. "Rättsekonomiska perspektiv på penningtvättsbrottet : En rättsekonomisk analys av domar avseende grovt penningtvättsbrott 2019." Thesis, Stockholms universitet, Stockholm Centre for Commercial Law, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-180182.

Reis-Roy, Calvin. "An analysis of the law and practice of securitisation." Thesis, University of Wolverhampton, 2007. http://hdl.handle.net/2436/14405.

Paoliello, Renato Cordeiro. "Lavagem de capitais e sistema punitivo: critérios para uma perspectiva em face da dogmática e da filosofia penal." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/7023.

Castor, Robin, and André Rosenqvist. "Anti Money Laundering – Förhindra eller undvika? : En studie om svenska AML-chefers inställning till penningtvättsregelverken." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-104604.

郭少萍. "本澳清洗黑錢罪研究." Thesis, University of Macau, 2010. http://umaclib3.umac.mo/record=b2178613.

Nxumalo, Delani. "A critical analysis of the income tax implication of income from illegal activities in South Africa." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12780.

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Hayes, Edward Jnr. "A bank’s right to terminate its relationship with its customers in light of reputational risk." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/78528.

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