Objective: The present study aimed to propose an audit quality model based on fraud
indicators to reduce money laundering activities in companies listed on the Iranian capital …

Purpose 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 …

Abstract Object: Money Laundering is one of the important issues that auditors should pay
attention to in their investigations. Money Laundering is a global issue and has devastating …

The recent financial crisis has highlighted the need to pay more attention to the role of audit
quality in improving financial reporting, while achieving audit quality requires an integrated …

The purpose of this study was to investigate the effect of money laundering on audit costs.
The present study is descriptive-correlational and in terms of purpose, is a type of applied …

In recent years, the endless cases of corporate financial fraud revealed, set off a wave, the
negative impact on the maintenance of the order of the market economy is huge, while …

Money laundering is an illegal activity in which the proceeds of wrongdoing enter the global
economy and gain legal legitimacy. The effects of money laundering on the economy can be …

This study aimed at identifying the role and importance of internal control procedures for
detecting and preventing money laundering operations in banks through defining the …

Audit quality refers to the likelihood and realism of the auditor's identification and reporting of
fraud in the accounting system, as well as the extent to which such findings or fraud are …

Auditor is the third line of defence of good governance that can play a role in fraud detection
efforts. Audit quality can be achieved if the auditors meet supervisory standards and …