Studying the Role of Forensic Accountants in Money Laundering Proceedings

Document Type : Research Paper

Authors

1 Master of Economic Law, Shahid Beheshti

2 Ph.D. Student of Accounting, University of Science and Research

3 Ph.D. in Accounting, Associate Professor of Research

Abstract

As financial crimes committed by white-collar criminals like money laundering have become more widespread and complicated, we need forensic accountants who can detect frauds and assist the judicial system with finding and preventing crimes. This research aims to study the role of forensic accountants in the trails of money laundering. It is a descriptive causal-comparative study done by a questionnaire. The data is analyzed through the binominal independent T-test in SPSS. The population included the judges in different courts in Tehran, the lawyers in Iran Bar Association, the official experts of the judiciary and the official accountants in Tehran. The sample comprised 60 people selected from the population through the availability sampling method. The results show that in money laundering proceedings the forensic accountants who have a PhD degree are more effective than those who have a master’s degree. Also, the forensic accountants with more years of service are more efficient, and finally the male forensic accountants are more effective than their female counterparts.

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Main Subjects

References

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History

  • Receive Date: 25 April 2016
  • Revise Date: 18 March 2017
  • Accept Date: 15 January 2017

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