The Factors Influencing the Money laundering
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Money laundering is a system, treated to legitimate illegally earned wealth in a way aiming to conceal the source of the wealth and after the process. The purpose of this study, which was conducted by a survey method, is to identify the factor influence on Money laundering and explaining its effectiveness. To achieve the purpose of this study, the factors affecting on Money laundering were compiled and then questionnaires were prepared and distributed among the 140 members of the Financial Managers Association whose information was available as a statistical sample. The validation of the factors were examined through structural equation modeling. Findings showed that the factors of Money laundering (Ethics and Morality, Nature and Behavior, Education and Training, Religiousness, Patriotism, Income and Expenditure, Occupation, Bribe and Speed Money, Risk and Return, Future Security, Family Support. Tax) have sufficient validity. The final pattern also has a good fit. The index with the highest factor load is in the "Religiousness" structure and the index with the lowest factor load is in the "risk and return" structure.
Keywords:
Language:
Persian
Published:
Journal of "Empirical Research in Accounting ", Volume:15 Issue: 1, 2025
Pages:
85 to 114
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