The Factors Influencing the Money laundering
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 effecti...
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| Format: | Article |
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Alzahra University
2025-03-01
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| Series: | پژوهشهای تجربی حسابداری |
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| Online Access: | https://jera.alzahra.ac.ir/article_8010_d41d8cd98f00b204e9800998ecf8427e.pdf |
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| _version_ | 1850075351712006144 |
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| author | Saeedeh Peyvandi Gholamhossein Golarzi |
| author_facet | Saeedeh Peyvandi Gholamhossein Golarzi |
| author_sort | Saeedeh Peyvandi |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-0c0778d237164026b7ed5e0ae47ceedd |
| institution | DOAJ |
| issn | 2251-8509 2538-1520 |
| language | fas |
| publishDate | 2025-03-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj-art-0c0778d237164026b7ed5e0ae47ceedd2025-08-20T02:46:20ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202025-03-0115110.22051/jera.2024.47557.32718010The Factors Influencing the Money launderingSaeedeh Peyvandi0Gholamhossein Golarzi1Assistant Professor of Accounting, Semnan University, Semnan, Iran.Associate Prof. of Finance, University of Semnan, IranMoney 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.https://jera.alzahra.ac.ir/article_8010_d41d8cd98f00b204e9800998ecf8427e.pdfmoney launderingcrimeillegal income |
| spellingShingle | Saeedeh Peyvandi Gholamhossein Golarzi The Factors Influencing the Money laundering پژوهشهای تجربی حسابداری money laundering crime illegal income |
| title | The Factors Influencing the Money laundering |
| title_full | The Factors Influencing the Money laundering |
| title_fullStr | The Factors Influencing the Money laundering |
| title_full_unstemmed | The Factors Influencing the Money laundering |
| title_short | The Factors Influencing the Money laundering |
| title_sort | factors influencing the money laundering |
| topic | money laundering crime illegal income |
| url | https://jera.alzahra.ac.ir/article_8010_d41d8cd98f00b204e9800998ecf8427e.pdf |
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