Open AccessTHE ROLE OF JUDICIAL ACCOUNTING AND ITS IMPACT IN REDUCING THE PHENOMENON OF MONEY LAUNDERING
Author(s) -
Hayder Jerri Mohsin,
Laith Yousef Bani Hani,
Noor Aldeen Kassem Al-Alawnh,
Huthefh Mohammed Al-Ali,
Ashraf Hamad Al-Khalaileh,
Wassan Qasem Qased
Publication year - 2022
Publication title -
international journal of advanced research
Language(s) - English
Resource type - Journals
ISSN - 2320-5407
DOI - 10.21474/ijar01/14416
Subject(s) - money laundering , accounting , forensic accounting , sample (material) , descriptive statistics , cash flow , business , phenomenon , schedule , actuarial science , finance , economics , audit , statistics , chemistry , physics , mathematics , chromatography , quantum mechanics , management
Purpose: The research problem in the presence of money laundering in private banks reflects negatively on economic activities. The purpose of this study is to investigate the dimensions of forensic accounting (analysis of sources of use and funds, forensic accounting path, temporal analysis process, cash flow tracking schedule for various activities, analysis of the link between people and their relationship to financial data, follow-up of suspicious financial transactions) and its impact on reducing the phenomenon of money laundering. The study methodology used quantitative analysis of data related to private banks in the province of Basra under study, which is(7) private banks. The study sample included all Finances Accountants in these banks, numbering (150) individuals, and the data was processed through statistical methods using the program (SPSS). Results: Statistics, statistical analysis results, statistical tracking table, persons and their relationship to financial bytes, follow-up of financial transactions, and the dependent variable money laundering.