The anti-money laundering expectations gap in Iran: auditor and judiciary perspectives

Purpose This study aims to compare judicial and auditor expectations of audit in the detection reporting money laundering Iran. It also assess implications gap for reliability data provided Financial Action Task Force (FATF) its blacklisting policy. Design/methodology/approach Questionnaires were administered auditors determine perceptions their anti-money (AML) obligations. These completed by Iranian judges who hear prosecutions agreed participate research. The group was created through “snowballing” technique. Findings There is significant divergence between regarding latter’s AML Self-perception among investigative duties insufficiently aligned with FATF, particularly where there use corporate structures, charities trusts which identity true owners, payers payees funds cannot be accurately verified. presents a terrorist financing risk. Practical makes training forensic accounting, as well compliance international expectations, matter urgency auditing profession. judiciary needs more aware expectations. Originality/value Data auditors’ obligations difficult obtain highly sensitive nature. research has obtained such relevance FATF policy, organisations tasked disrupting networks.