Personal responsibility and knowledge about money laundering: a study with Brazilian accountants

Author:

Sallaberry Jonatas Dutra,Venturini Lauren Dal Bem,Martínez-Conesa Isabel,Flach Leonardo

Abstract

Purpose This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants. Design/methodology/approach The research was developed with responses from 381 Brazilian accounting professionals through a survey, statistically analyzed using structural equations. Findings The results indicate that personal responsibility directly affects the levels of intrinsic knowledge and knowledge about signs of money laundering; however, the different dimensions of knowledge were not related to each other. Practical implications From these results, organizations can clarify the individual about their responsibility, optimizing the use of training and mitigating costs, with greater sustainability and security for the organization, employees and business partners. Social implications The results contribute to the construction and modeling of latent constructs on money laundering knowledge, with validity, reliability and statistical significance. Originality/value This research discusses and empirically explores the knowledge about money laundering of the accountants’, one of the main explanatory factors of whistleblowing in business.

Publisher

Emerald

Subject

Law,General Economics, Econometrics and Finance

Reference48 articles.

1. An innovative approach in combating economic crime using forensic accounting techniques;Journal of Financial Crime,2020

2. Money laundering and globalization;Journal of Law and Society,2008

3. Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados;Meditari Accountancy Research,2017

4. Horseplay in Dixon: lessons learned from the Rita Crundwell fraud;Journal of Forensic and Investigative Accounting,2015

5. Association of Certified Fraud Examiners (2022), “Report to the nations on occupational fraud and abuse - global fraud study, association of certified fraud examiners”, available at: www.acfe.com/report-to-the-nations/2022/ (accessed 20 January 2023).

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3