This paper aims to assess the effects of money laundering (ML) and corruption on
socioeconomic development in Iran as a case study for developing countries. We also …

Abstract [eng] The number of enforcement actions and fines for non-compliance with anti-
money laundering (AML) regulations continues climbing year after year, and the year 2021 …

The objective of this research is to investigate how adherence to anti-money laundering
(AML) regulations affects the utilisation of accrual-based earnings management (AEM) and …

Despite the wide reach of anti-money laundering legislation worldwide and increasing
media attention, fostered by journalistic leaks such as Panama Papers, empirical knowledge …

We offer a theoretical and empirical analysis of the intertwined relationships among
environmental crime revenues, corruption, and money laundering, when the illegal cleaning …

The purpose of our article is to assess the effect of diverse indicators pertaining to
government quality and risk on fiscal pressure. The analysis focuses on 14 emerging …

Introduction: This article is the product of the application of predictive analytical models to
measures and indicators of corruption risk, as researched by the Pascual Bravo University …

In recent years, the importance of studying criminal infiltration in firms, especially in the
context of accounting practice, cannot be underestimated. The paper aims to analyse firms …

Throughout history, money laundering has had an adverse impact on society–damaging
free markets, victimizing innocent civilians, creating worldwide economic havoc, and …

Money laundering is typically described as a three-stage process, including the placement,
layering, and integration of criminal assets. However, the precision of the so-called three …