反洗钱与金融欺诈侦查:系统的文献综述

Q1 Economics, Econometrics and Finance Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-05-19 DOI:10.1002/isaf.1509

Lucas Schmidt Goecks, André Luis Korzenowski, Platão Gonçalves Terra Neto, Davenilcio Luiz de Souza, Taciana Mareth

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引用次数: 2

摘要

洗钱已经影响了全球经济多年，有几种方法解决它在文献中提出。然而，当洗钱和金融欺诈一起处理时，解决它们的方法很少。因此，本研究旨在确定反洗钱(AML)和金融欺诈检测(FFD)的方法。利用SCOPUS和Web of Science数据库，对所采用的方法进行了系统的文献综述和分析研究。在符合研究主题的48篇文章中，20篇采用AML和FFD溶液的定量方法，13篇为文献综述，7篇采用定性方法，8篇采用混合方法。本研究通过系统的文献综述填补了两个研究空白:AML和FFD研究的缺乏，以及解决这些问题的方法。这将有助于研究人员确定差距和相关研究。

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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Anti-money laundering and financial fraud detection: A systematic literature review

Money laundering has affected the global economy for many years, and there are several methods of solving it presented in the literature. However, when tackling money laundering and financial fraud together there are few methods for solving them. Thus, this study aims to identify methods for anti-money laundering (AML) and financial fraud detection (FFD). A systematic literature review was performed for analysis and research of the methods used, utilizing the SCOPUS and Web of Science databases. Of the 48 articles that aligned with the research theme, 20 used quantitative methods for AML and FFD solution, 13 were literature reviews, 7 used qualitative methods, and 8 used mixed methods. This study contributes by presenting a systematic literature review that fills two research gaps: lack of studies on AML and FFD, and the methods used to solve them. This will assist researchers in identifying gaps and related research.

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来源期刊

Intelligent Systems in Accounting, Finance and Management Economics, Econometrics and Finance-Finance

CiteScore

6.00

自引率

0.00%

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期刊介绍： Intelligent Systems in Accounting, Finance and Management is a quarterly international journal which publishes original, high quality material dealing with all aspects of intelligent systems as they relate to the fields of accounting, economics, finance, marketing and management. In addition, the journal also is concerned with related emerging technologies, including big data, business intelligence, social media and other technologies. It encourages the development of novel technologies, and the embedding of new and existing technologies into applications of real, practical value. Therefore, implementation issues are of as much concern as development issues. The journal is designed to appeal to academics in the intelligent systems, emerging technologies and business fields, as well as to advanced practitioners who wish to improve the effectiveness, efficiency, or economy of their working practices. A special feature of the journal is the use of two groups of reviewers, those who specialize in intelligent systems work, and also those who specialize in applications areas. Reviewers are asked to address issues of originality and actual or potential impact on research, teaching, or practice in the accounting, finance, or management fields. Authors working on conceptual developments or on laboratory-based explorations of data sets therefore need to address the issue of potential impact at some level in submissions to the journal.