Audit Fees and Non-Compliance with Anti-Money Laundering Law

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EBRAHIMI KORDLAR ALI; TAHRIRI ARASH; MOHAMMADI ALI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2020 | Volume:10 | Issue:4 (39) Page(s): 63-88

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Information Journal Paper

Title

Audit Fees and Non-Compliance with Anti-Money Laundering Law

Author(s)

EBRAHIMI KORDLAR ALI | TAHRIRI ARASH | MOHAMMADI ALI | Issue Writer Certificate

Keywords

Money LaunderingQ1

Audit FeesQ1

Clients’Business RiskQ1

Non-Compliance with Anti-Money Laundering LawQ1

Abstract

Object: Money Laundering is one of the important issues that auditors should pay attention to in their investigations. Money Laundering is a global issue and has devastating effects on corporate performance and auditing, and hence, on the economy. The purpose of this study was to investigate the effects of non-compliance with anti-Money Laundering law on audit fee. Method: This research is a quantitative research from the perspective of implementation process, meaning that an objective approach is taken for data collection and quantitative analysis. Hypothesis testing was performed, using regression model and statistical sample of 78 companies listed in the Tehran Stock Exchange during the period 2013-2017. Results: The findings of this study, in line with the literature in their field, showed that there is a positive and significant relationship between noncompliance with anti-Money Laundering law and Audit Fees. Conclusion: According to the results of this study, non-compliance with the anti-Money Laundering law increases the clients’ business risk and audit risk. Therefore, auditors increase their efforts that increase audit costs, resulting in requesting additional Audit Fees.

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APA: Copy

EBRAHIMI KORDLAR, ALI, TAHRIRI, ARASH, & MOHAMMADI, ALI. (2020). Audit Fees and Non-Compliance with Anti-Money Laundering Law. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(4 (39) ), 63-88. SID. https://sid.ir/paper/163526/en

Vancouver: Copy

EBRAHIMI KORDLAR ALI, TAHRIRI ARASH, MOHAMMADI ALI. Audit Fees and Non-Compliance with Anti-Money Laundering Law. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2020;10(4 (39) ):63-88. Available from: https://sid.ir/paper/163526/en

IEEE: Copy

ALI EBRAHIMI KORDLAR, ARASH TAHRIRI, and ALI MOHAMMADI, “Audit Fees and Non-Compliance with Anti-Money Laundering Law,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 4 (39) , pp. 63–88, 2020, [Online]. Available: https://sid.ir/paper/163526/en

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