Suspicion of money laundering reporting obligations: Auditor compliance, or sceptical failure to engage?
نویسندگان
چکیده
منابع مشابه
Suspicion of money laundering reporting obligations: Auditor compliance, or sceptical failure to engage?
Money laundering has become of increasing concern to law makers in recent years, principally because of its associations with terrorism. Recent legislative changes in the United Kingdom mean that auditors risk becoming state law enforcement agents in the private sector. We examine this legislation from the perspective of the changing nature of the relationship between auditors and the state, an...
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ژورنال
عنوان ژورنال: Critical Perspectives on Accounting
سال: 2018
ISSN: 1045-2354
DOI: 10.1016/j.cpa.2017.09.003