This article examines illicit financial flows (IFFs) perpetuated in financial statements to develop a framework to curb IFFs. IFFs create opacity, impeding economic progress through investment deterrents and financial uncertainty. Through a comprehen...
This article develops a conceptual framework, based on a comprehensive literature review, to address illicit financial flows (IFFs), characterised by the illegal move of monies or capital across country borders. IFFs compromise transparency through c...
The rise in illicit financial activities across the South Africa–Zimbabwe corridor, with an estimated annual loss of $3.1 billion demands advanced AI solutions to augment traditional detection methods. This study introduces FALCON, a groundbrea...
Money laundering is an illicit activity that seeks to conceal the nature and origins of criminal proceeds, posing a substantial threat to the national economy, the political order, and social stability. To scientifically and reasonably predict money...
Legalization of the proceeds of crime represents a worldwide problem with serious economic and social consequences. Information technologies in conjunction with advanced computer techniques are important tools in the fight against money laundering (M...