Money laundering and audit fees

A Habib, MM Hasan, A Al-Hadi - Accounting and Business …, 2018 - Taylor & Francis
money-laundering states increase audit fees. We fail to find any such evidence. Therefore,
we conclude that money laundering increases audit fees … use of alternative money laundering

Investigating the impact of audit features on money laundering: evidence from Iranian stock exchange companies

S Mohammadi, N Naghshbandi… - … of Money Laundering …, 2020 - emerald.com
… The purpose of the present study is to investigate the impact of audit features, including
audit quality, audit fees and auditor tenure on money laundering in Iranian stock companies. …

Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation

I Amara, H Khlif, A El Ammari - Managerial Auditing Journal, 2020 - emerald.com
money laundering, while corruption has an insignificant effect on the same variable. The
effect of corruption on money laundering … forces influencing money laundering phenomenon …

[HTML][HTML] Suspicion of money laundering reporting obligations: auditor compliance, or sceptical failure to engage?

SD Norton - Critical Perspectives on Accounting, 2018 - Elsevier
… 10) who maintain: ‘Accounting firms have incentives to avoid providing negative auditing
opinions to the managers who hire them and pay their auditing fee’. Audit can generate a …

The economic consequences of money laundering: a review of empirical literature

I Khelil, H Khlif, I Achek - Journal of Money Laundering Control, 2023 - emerald.com
… of auditing and reporting standards or low corruption level. At firm level, money laundering
is associated with increased level of audit risk, which translates into higher audit fees, and …

Investigating the impact of board characteristics on money laundering: Evidence from Iranian listed companies

S Mohammadi, H Saeidi… - … of Money Laundering …, 2020 - emerald.com
… is the first to examine the impact of money laundering on audit fees (normal audit fees and
abnormal audit fees). During the money laundering process, the proceeds of criminal activity …

The effect of corporate governance structure on fraud and money laundering

M Mousavi, G Zimon, M Salehi, N Stępnicka - Risks, 2022 - mdpi.com
… (2019b) shows that specialized auditors are more likely to provide high-quality services, …
their fees (Daemigah 2020b). Advocates of limiting audit tenure discuss that prolonging auditors

The cost of not wanting to know–the professions, money laundering and organised crime

K Murray - Journal of Financial Crime, 2018 - emerald.com
… for removing the previous auditors, PwC. Too much can be made of audit fee relationships
when … is not something the big audit firms will ever take lightly. Focussing on issues relating to …

Accounting conservatism and money laundering risk

M Bolgorian, A Mayeli - Accounting Research Journal, 2020 - emerald.com
… headquartered as proxy of money laundering risk. They found … money laundering sentences
pay more audit fees. Based on this result, they concluded that auditors incorporate, as a fee

[PDF][PDF] Audit Fees and Non-Compliance with Anti-Money Laundering Law Ali Ebrahimi Kordlar (Ph. D)

A Tahriri, A Mohammadi - ensani.ir
… effects on corporate performance and auditing, and hence, … with anti-money laundering
law on audit fee. Method: This … with anti-money laundering law and audit fees. Conclusion: …