Johari, Nur Hanie and Abdullah, Wan Nailah and Hassan, Hasnisah
(2023)
The propensity for money laundering amongst accountants in Malaysia / Nur Hanie Johari, Wan Nailah Abdullah and Hasnisah Hassan.
Social and Management Research Journal (SMRJ), 20 (2): 15.
pp. 207-215.
ISSN 0128-1089
Abstract
Based on the International Narcotics Control Strategy Report, Malaysia is used as a transit country to move drugs globally. Launderers continuously update their new routes for laundering their illegal funds. Accountants are vulnerable to involvement in money laundering as they are the gatekeepers and the bridge to committing money-laundering activities. This paper conceptualises the relationship between the propensity for money laundering amongst accountants in Malaysia, with their familiarity with the Financial Action Task Force (FATF), the Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities (AMLATFAPUAA) Act 2001, and the Anti-Money Laundering (AML) Requirements.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Johari, Nur Hanie UNSPECIFIED Abdullah, Wan Nailah wnailah@uitm.edu.my Hassan, Hasnisah UNSPECIFIED |
| Subjects: | H Social Sciences > HF Commerce > Accounting. Bookkeeping > Accountants > Malaysia H Social Sciences > HV Social pathology. Social and public welfare. Criminology > Money laundering |
| Divisions: | Universiti Teknologi MARA, Shah Alam > Arshad Ayub Graduate Business School (AAGBS) |
| Journal or Publication Title: | Social and Management Research Journal (SMRJ) |
| UiTM Journal Collections: | UiTM Journal > Social and Management Research Journal (SMRJ) |
| ISSN: | 0128-1089 |
| Volume: | 20 |
| Number: | 2 |
| Page Range: | pp. 207-215 |
| Keywords: | Money laundering, accountants, financial action task force, anti-money laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act 2001, anti-money laundering requirements |
| Date: | October 2023 |
| URI: | https://ir.uitm.edu.my/id/eprint/86231 |
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