Challenges and Opportunities of Capital Market Efficiency in the Digital Era
As of August 2025, Indonesia recorded approximately 17.6 million Single Investor Identification (SID) accounts in its capital market.
Regtech Reports & Market Data (2026)
133 documents
Problems and Effectiveness of Illegal Online Lending Supervision Policies in Indonesia from an Economic Policy Law Perspective
During the period from February to March 2024, Satgas PASTI identified 537 illegal online lending entities operating through unofficial websites and mobile applications.
No Trail, No Trust? Digital Record Auditability and Lender Decision-Use in SME Finance: A Focused Critical Review and Evidence Mapping
The critical review assesses evidence on digital record auditability in SME lending, analyzing 8 maximum-contrast analytical cases out of an assessment register of 220 study records.
Theoretical Foundations of FinTech Regulation: Reconciling Innovation, Market Efficiency, and Financial Stability
The study develops four theoretical hypotheses and corresponding assessment indicators to promote financial innovation while preserving stability.
A Graph Neural Network Platform for Blockchain Anti-Money Laundering: A Literature Review and Proposed System Architecture
The Elliptic benchmark dataset contains roughly 204 thousand Bitcoin transactions linked by about 234 thousand payment-flow edges across 49 time steps.
Machine Learning Based Fraud Detection System
The proposed machine learning fraud detection pipeline achieves an ROC-AUC of 0.984 and a PR-AUC of 0.886 across 284,807 European cardholder logs.
Reconceptualising Smart Contracts as Sharīah and Legally Compliant Self-Help for Credit Risk Management in Nigerian Islamic Financial Institutions
Islamic Fintech volume within OIC countries was 49 billion dollars in 2020, representing 0.7% of total market share.
Evaluating Blockchain Infrastructure for Institutional Finance: A Comparative Assessment of Scalability, Regulatory Compliance, and Financial Market Adoption
Ethereum accounted for $12.3 billion of the $19.08 billion global market for tokenized real-world assets excluding stablecoins in early January 2026.
The 2026 State of Open Source in Financial Services
Financial services contributors generated 1,260,883 commits to public GitHub repositories in 2026, representing a 63% increase year-over-year.
Corporate Governance, Board Oversight, and Firm Value: Evidence from Listed Insurance Companies in Nigeria
The study examines secondary data from 21 listed insurance companies in Nigeria over the period 2012 to 2021, yielding 210 firm-year observations.
Developing an Integrated Framework for Managing VAT Administration Challenges within Iran's Taxpayer System
The qualitative phase of the research gathered insights through semi-structured interviews with 18 experts across taxation, accounting, tax administration, and information technology.
The Future of the Indian Financial System
The research paper synthesizes data from secondary sources including the Reserve Bank of India, NPCI, SEBI, and twenty research papers published between 2020 and 2026.
Automation of Accounting and Management Accounting Using Digital Platforms, AI, and Blockchain Technology
The study conducts a qualitative review of financial and management accounting automation based on a sample of 27 publications.
A Study on the Evolving Financial Landscape, Risk Dynamics and Institutional Integration of Cryptocurrency in India
Income from Virtual Digital Assets is subject to a 30% tax rate under Section 115BBH of the Income Tax framework.
Money Laundering Laws in Pakistan and Their Compliance With FATF
Pakistan introduced legislative and institutional changes to align its anti-money laundering and counter-terrorism financing systems with FATF standards [p.1].
Artificial Intelligence for Detecting Irregularities in Banking Operations
The dataset used for fraud recognition research contains 50,000 samples, consisting of 47,573 normal transactions, 2,423 fraudulent transactions, and four unlabeled samples.
AI-Based Fraud Detection and Financial Risk Management
In a pilot study, AI-based fraud detection accuracy rose from 71.4% to 95.8%.
State Policy on Banking Regulation Amid the Development of FinTech Technologies and Growing Digital Risks to National Security
Total Ukrainian banking sector net assets grew by 70.1% from UAH 2,352 billion in 2022 to UAH 4,001 billion in 2025.
K-Means Clustering for Identifying Suspicious Patterns in Ethereum Networks
The experimental results show that the proposed K-Means clustering model achieved a classification accuracy of 98.07% and an F1-score of 98.08%.
The Ethical and Legal Role of AI Enhancing Financial Security and Transparency
Artificial intelligence is increasingly adopted in the global financial sector to identify fraud, evaluate credit risk, automate compliance, and bolster cybersecurity.
Keeping Governance Alive: A Longitudinal Assessment of Data Governance Adoption and Executive Risk Reporting in Fintech Firms in Lagos
The conceptual Governance Sustainment and Risk Reporting Framework (GSRRF) establishes 4 stepping stones to prevent data governance decay in Lagos fintech firms.
AI-Driven Tax Fraud Detection and Tax Compliance Analytics: A Review of Methods, Challenges, and Responsible Deployment
Replacing the least promising 10% of manual tax audits in Italy with taxpayers selected by an algorithm raised detected tax evasion by up to 39%.
Analysis of the Application of Information Obligations and Transparency in Consumer Protection of Crypto Asset Investment
Crypto asset transaction volume in Indonesia reached IDR 482.23 trillion throughout 2025 amid expanding supervisory oversight.
Measuring the Digital Maturity of Moroccan Commercial Banks: Construction of a Multidimensional Score
The studied sample of five Moroccan commercial banks achieved an overall average digital maturity score of 3.48 out of 5.
On-Chain Behavioral Signatures for Classifying Centralized Exchange Addresses on Ethereum Using Proof-of-Reserves
The study constructs a dataset of 3,033,857 Ethereum addresses from 15 CEXs and five Non-CEX categories using Proof-of-Reserves disclosures.
Stablecoin Travel Rule in 2026: $1,000 vs $0 Thresholds and the Pay-or-Pass Check
Under the FATF Travel Rule baseline, VASPs are required to exchange originator and beneficiary identity data for cross-border transfers exceeding USD/EUR 1,000.
Forensic Auditing and Money Laundering Prevention: Perceptions and Challenges in Professional Accounting Practice
A total of 70 out of 125 contacted professionals in the canton of Loja participated in the quantitative study on forensic auditing.
From Regulation to Automation: A Framework for Translating Regulatory Requirements into Executable Business Processes
Federal inspectors general reported that as of fiscal year 2022 only 8 of 23 civilian federal departments and agencies had effective information security programs.
Combating Market Manipulation: A Wasserstein GAN-GP Augmented, Focal-Loss TabNet for Cryptocurrency Pump-and-Dump Detection
On the primary 25-second chunk resolution, the proposed framework reached a precision of 100.0%, a recall of 85.7%, and an F1-score of 92.3% on a stratified held-out test split.
Deep Transformer Architectures for Real-Time E-Payment Fraud Detection Under Class Imbalance
Global losses from electronic payment fraud are estimated to reach around USD 48 billion globally by 2025.