The Impact of Banking Laws and Procedures on Anti-Money Laundering:Evidence from Yemen

摘要

In this study, the researcher aimed to identify the impact of banking laws and procedures on Anti-money laundering on Yemen.Through the international laws and procedures which was launched from the intemational financial institutions,and the implementing these laws and procedures by the central bank of Yemen,on Yemen banks.The researcher used the primary data and descriptive analytical method.As being one of the most suitable approaches for studying this phenomenon.The data was collected from the banks decision makers and auditors to testify the impact of the laws and procedures on Anti-money laundering.
　　The study covered 11 banks working on the country capital

目录

声明

ABSTRACT

TABLE OF CONFENTS

LIST OF FIGURES

LIST OF TABLES

CHAPTER 1： INTRODUCTION

1．1 Background and Significance of the Study

1．2 Objectives of the Study

1．3 Structure and Scope of the Study

1．4 Variables of the Study

1．5 Innovationand Difficulties of the Study

CHAPTER 2： LITERATURE REVIEW

2．1 Studies Related Anti—Money Laundering in Banks

2．2 Comment on Previous Studies

CHAPTER 3：THEORETICAL FRAMEWORK

3．1 Introduction

3．2 Economic Theory

3．3 Crying Wolf Theory

3．4 Transparency-Stability Theory

3．5 Mechanism of Anti-money laundering

CHAPTER 4： CURRENT DEVELOPMENT OF BANKING PROCEDURES AND LAWS OFANTI-MONEY LAUNDERING IN YEMEN

4．1 Introduction

4．2 The International and Regional Laws and Procedures in Anti-Money Laundering

4．2．1 The Council of Europe Recommendation

4．2．2 The United Nations Convention

4．2．3 The Basel Committee Statement

4．2．4 The Financial Action Task Force(FATF)

4．2．5 The European Community Money-Laundering Directive 2000

4．2．6 The International Monetary Fund(IMF)

4．2．7 The International Organization of Securities Commissions (IOSCO)

4．2．8 The Asia／Pacific Group on Money Laundering(APG)

4．2．9 The Financial Action Task Force the Middle East and North Africa(MENAFATF)

4．3 Stages of money laundering operations

4．3．1 Placement

4．3．2 Layering

4．3．3 Integration

4．4 The means of money laundering operations

4．4．1 Traditional Money Laundering Typologies

4．4．2 Emerging Technologies

4．5 The Development Money Laundering in Yemen

4．6 International and Local Laws and Procedures in Anti-Money Laundering in Yemen

4．6．1 The local laws and procedures in anti-money laundering

4．6．2 The International Laws and Procedures in Anti-Money Laundering

4．7 The Role of Banks in the Controlling of Money Laundering Operations in Yemen

4．7．1 Internal Controlling

4．7．2 The Procedures Taken by Yemen Banks to Anti-Money Laundering Operations

CHAPTER 5： STUDY METHOD，MODEL AND EMPIRCAL RESULTS

5．1 Study Method

5．2 Study Population

5．3 The Questionnaire Design

5．4 Statistical Treatments

5．5 Study Model

5．6 Validity and Reliability of the Questionnaire

5．6．1 Arbitrator's Validity

5．6．2 Internal Consistency Validity of the Questionnaire Paragraphs

5．6．3 Structure Validity for The Questionnaire

5．6．4 Questionnaire Reliability

5．6．5 Tests of Normality

5．7 The Statistical Analysis of Questionnaire

5．7．1 Demographic Characteristics of the study population

5．7．2 Analysis of The Questionnaire Sections

5．8 The Analysis of Empirical Results

CONCLUSIONS

RECOMMENDATIONS AND FUTURWORKS

REFERENCES

ACKNOWLEDGMENT

APPENDIX