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Determining mechanisms in accordance with anti-money laundering institutions from the perspective of professional accountants in Iran
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Jamshid Lak   , Mohammadreza Pourali * , Reza Fallah , Mehdi Maranjory |
| chalous university |
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Abstract: (466 Views) |
The purpose of the research: The purpose of the present research is determining mechanisms in accordance with anti-money laundering institutions from the perspective of professional accountants in Iran.
Research Methodology: Based on the objective, the current research is of an applied type, and from the point of view of the inference method, it is of a descriptive-inferential type. The statistical population includes 97 auditors of the audit organization and audit institutions that are members of the Iranian Certified Accountant Society, which include all partners, managers and audit supervisors. To analyze the data obtained from the questionnaire, SPSS software was used in the descriptive part and PLS software was used in the inferential part.
Research findings: The results showed that the effect of the variables of training and competence, the effectiveness and efficiency of anti-money laundering laws and the cost of response/cost of compliance on customer identification and classification systems was positive and the impact of the risk of non-compliance and perceived vulnerabilities on them was negative and vice versa. Is.
Discussion and conclusion: From the point of view of accountants, the relevant institutions can explain the details of anti-money laundering laws and their relevance to company professionals by spending more money on organizing events; also, they stated that compliance with the requirements of anti-money laundering and financial transparency laws will take time. Regarding the effectiveness and efficiency of anti-money laundering laws, it should be mentioned that based on the interpretation of the results from the accountants' point of view, the current anti-money laundering laws are not enough to prevent money laundering activities and the government should implement much stricter laws to combat money laundering.
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| Keywords: money laundering, education and competence, Anti-money laundering institutions, customer identification and classification. |
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Full-Text [PDF 1049 kb]
(101 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/04/5 | Accepted: 2023/08/23 | Published: 2024/03/10
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