Purpose Banking industry peculiarly has become soft target for several pernicious deceptive
and fraudulent activities. The purpose of this paper is to systematically review the literature …

Heterogeneity and complicated processes, risk of information leakage, and higher costs are
some of the challenges that stem from third-party involvement in business transactions. This …

Purpose: This study aims to explore the efforts of several Asian countries adopting
blockchain-enabled letter of credit (LC) processes and highlight the key challenges …

Letter of credit (L/C) has a massive role in expanding international trade operations. It is
considered the most secure and stable banking service to finance foreign trade operations …

Purpose The purpose of this paper is to focus on managing the risk of fraud in commercial
letters of credit (LC) in Bangladesh involving three parties: the seller, the buyer and the …

International trade and the movement of goods between parties living in different countries
have spread in the last century and have become one of the fundamental features of the …

The purpose of this study is to explore how to effectively prevent risks in the Marine Silk
Road. This paper establishes a hierarchical theoretical framework by using the interpretive …

This article attempts to analyse the issue of fraud in letters of credit (LC) transactions, also
known as documentary credits. There are numerous reported cases of fraud in LC …

The rising power and influence of banks within the national and global economy has been
abused by fraudsters and made them one of the leading targets of fraud attacks. It is …

Muhasebenin destekleyici (bilgi sa ğ lay ı c ı) ve da ğ ı t ı c ı i ş levleri içsel ve yap ı sal özelli
ğ i (hâkim ekonomik dü ş üncenin bir uzant ı s ı olmas ı ve mevcût ekonomik altyap ı …