洗钱与基础设施质量:审计和报告标准强度的调节作用

IF 2.1 Q2 BUSINESS, FINANCE
Ines Amara, Imen Khelil, Anis El Ammari, Hichem Khlif
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引用次数: 3

摘要

目的本文旨在研究洗钱与基础设施质量之间的关系,以及审计和报告标准(SARS)的强度是否会调节这种关系。设计/方法/方法样本包括2015年至2017年期间348个国家年的观测结果。作者使用2015年、2016年和2017年巴塞尔反洗钱报告来收集有关洗钱的数据。基础设施质量和其余变量来自同一年的全球竞争力报告。调查结果显示,洗钱与基础设施质量呈负相关。这种负相关在低严重急性呼吸系统综合征国家保持稳定,而在高严重急性呼吸系综合征国家则不那么明显。使用洗钱和SARS虚拟变量之间的交互项对SARS的缓和影响进行的额外测试证实,高SARS减轻了洗钱对基础设施质量的不利影响。原创性/价值这些发现对决策者来说很重要,因为它们强调洗钱和金融犯罪对基础设施质量的不利影响,以及坚实的审计和报告标准如何提高基础设施质量,减少洗钱对同一变量的负面影响。因此,加强一个国家有关审计和报告标准的立法可以提高基础设施质量,打击洗钱及其不利影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Money laundering and infrastructure quality: the moderating effect of the strength of auditing and reporting standards
Purpose This paper aims to examine the association between money laundering and infrastructure quality and whether the strength of auditing and reporting standards (SARS) moderates this association. Design/methodology/approach The sample includes 348 country-year observations over the period of 2015–2017. The authors use Basel Anti-Money Laundering reports for 2015, 2016 and 2017 to collect data concerning money laundering. Infrastructure quality and the remaining variables are gathered from the Global Competitiveness reports for the same years. Findings Results show that money laundering is negatively associated with infrastructure quality. This negative association remains stable for countries characterised by low SARS, while it becomes less pronounced for countries with high SARS. Additional tests for the moderating impact of the SARS, using an interaction term between money laundering and SARS dummy variable, confirm that high SARS mitigates the adverse effect of money laundering on infrastructure quality. Originality/value These findings are important for policymakers, as they put emphasis on the adverse effect of money laundering and financial crimes on infrastructure quality and how solid auditing and reporting standards may improve infrastructure quality and reduce the negative effect of money laundering on the same variable. Thus, strengthening legislations concerning auditing and reporting standards in one country may improve infrastructure quality and combat money laundering and its adverse impacts.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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