{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,9,23]],"date-time":"2025-09-23T13:27:09Z","timestamp":1758634029213,"version":"3.41.2"},"reference-count":100,"publisher":"Emerald","issue":"4","license":[{"start":{"date-parts":[[2023,8,31]],"date-time":"2023-08-31T00:00:00Z","timestamp":1693440000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JMLC"],"published-print":{"date-parts":[[2024,6,4]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>Illicit financial flows are targeted by the United Nations\u2019 (UN) sustainable development goals (SDGs). However, these illicit flows are not entirely understood. Furthermore, they can benefit from economic norms, laws and regulations that lack mechanisms to detect and penalize them. This paper aims to investigate whether a recent test, the embezzler test, can be used to identify regulatory architectures that facilitate illicit financial flows and related financial crimes.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>This paper develops a more advanced version of the embezzler test in terms of definitions and practical implementation methodology.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>In this test, the definition of embezzlement can be understood to be the occurrence of illicit financial flows crossing the boundaries of organizations and\/or countries. This is a multistage test, which intentionally simulates illicit financial flows to observe how well equipped is the regulatory architecture to deal with other financial offences that are related with these flows, such as theft, money laundering, fraud, corruption, market manipulation and tax evasion.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Research limitations\/implications<\/jats:title>\n<jats:p>Future research can use the version of this test to stress test a large range of economic norms, laws and regulations.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Social implications<\/jats:title>\n<jats:p>This test\u2019s new version can assist achieve the UN SDGs\u2019 illicit financial flow reduction target. Furthermore, it can be used to study both existing and proposed norms, laws and regulation.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>To the best of the author\u2019s knowledge, this is the first explicit test that has been presented to identify norms, laws and regulations that facilitate illicit financial flows and related financial crimes.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/jmlc-07-2023-0112","type":"journal-article","created":{"date-parts":[[2023,8,29]],"date-time":"2023-08-29T07:11:06Z","timestamp":1693293066000},"page":"674-686","source":"Crossref","is-referenced-by-count":4,"title":["How to identify norms, laws, and regulations that facilitate illicit financial flows and related financial crimes"],"prefix":"10.1108","volume":"27","author":[{"given":"Tiago","family":"Cardao-Pito","sequence":"first","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2023,8,31]]},"reference":[{"issue":"4","key":"key2024053112262790500_ref001","doi-asserted-by":"publisher","first-page":"877","DOI":"10.1108\/JFC-03-2022-0071","article-title":"A delineation of the impact of illicit financial flows on the right to development: details from Cameroon\u2019s special criminal court","volume":"30","year":"2023","journal-title":"Journal of Financial Crime"},{"issue":"6","key":"key2024053112262790500_ref002","doi-asserted-by":"crossref","first-page":"849","DOI":"10.1080\/13563467.2019.1639651","article-title":"The big bang: Tax evasion After automatic exchange of information Under FATCA and CRS","volume":"25","year":"2020","journal-title":"New Political Economy"},{"key":"key2024053112262790500_ref003","unstructured":"Alemayehu, D. and Cobham, A. 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