A master thesis from Aalborg University
Hvidvaskning: En systematisk gennemgang af metoder
[A systematic review of money laundering methods]
Forfatter(e)
Semester
4. semester
Uddannelse
Udgivelsesår
2025
Afleveret
2025-01-04
Antal sider
79 pages
Abstract
Purpose – Money laundering is a necessary consequence of almost all profit-driven criminal activities, yet existing literature arguably lacks in providing a satisfactory overview of the various money laundering methods. This study aims to systematically map and categorize money laundering methods identified in existing international research. Theoretical Foundation – Money laundering is a multifaceted and evolving crime that challenges traditional criminological theories. The theoretical chapter contributes to the study by theorizing the subject matter, but it is not used directly to answer the research question. Key approaches include a critical evaluation of the traditional three-phase model, an exploration of its links to economic and organized crime, and an application of rational choice theory alongside international crime control frameworks. This theoretical foundation provides a nuanced lens for understanding money laundering and associated methods. Methods – A systematic literature review was conducted across four databases, namely APA PsycNet (n = 17), Scopus (n = 142), Social Science Database (n = 10), and Aalborg University's library database (n = 399), and a total of 568 articles were identified. A three-phase sorting process, based on inclusion and exclusion criteria, was used to reduce the number of articles, whereby 15 eligible articles were selected for analysis. These articles were systematically reviewed to identify money laundering methods, which were subsequently grouped into nine categories. Results – Across 15 analyzed articles, a total of 29 distinct money laundering methods were identified. These methods were further grouped into nine categories: trade-based money laundering, general corporate structures, sector-specific corporate structures, safety deposit boxes, cash, money mules, underground currency networks, high-value goods, and digital methods. These categories highlight the various approaches criminals use to exploit specific structures and systems for laundering illicit funds. These findings will finally be discussed along with the limitations of the study.
Emneord
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