Purpose

There is a significant focus today on the deficiencies of the financial system as the sector continues to boom while facing the growing pains of financial scandals, money laundering and the financing of terrorism around the world. Here, this study aims to investigate past research and the development of knowledge and practice in the area of countering money laundering and terrorist financing. Additionally, we draw attention to the gaps in the preventive mechanisms adopted by countries to fight against anti-money laundering (AML) and anti-terrorism financing (ATF) and to highlight areas for possible future research.

Design/methodology/approach

This study was carried out through a systematic literature review of the existing work on AML and ATF.

Findings

The general findings of the reviewed papers show the deficiencies in the laws, acts and preventive measures meant to fight money laundering and terrorism financing and support the need for more research in this area in terms of law, regulations and technological matters.

Originality/value

Providing a concrete understanding of the concept of AML and terrorist financing and contributing the theoretical development in the area.

中文翻译：

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反洗钱和反恐融资：现有文献综述和未来研究议程

目的

随着金融行业继续蓬勃发展，同时面临全球金融丑闻、洗钱和资助恐怖主义等日益严重的痛苦，今天人们非常关注金融体系的缺陷。在这里，本研究旨在调查过去在打击洗钱和恐怖主义融资领域的研究以及知识和实践的发展。此外，我们提请注意各国在打击反洗钱 (AML) 和反恐融资 (ATF) 方面所采用的预防机制的差距，并强调未来可能进行研究的领域。

设计/方法/方法

这项研究是通过对 AML 和 ATF 现有工作的系统文献回顾进行的。

发现

所审查论文的总体发现表明，旨在打击洗钱和恐怖主义融资的法律、法案和预防措施存在缺陷，并支持在法律、法规和技术问题方面对该领域进行更多研究的必要性。

原创性/价值

提供对反洗钱和恐怖主义融资概念的具体理解，并为该领域的理论发展做出贡献。