The propensity for money laundering amongst accountants in Malaysia / Nur Hanie Johari, Wan Nailah Abdullah and Hasnisah Hassan
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 an...
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| Format: | Article |
| Language: | en |
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Research Management Centre (RMC)
2023
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| Online Access: | https://ir.uitm.edu.my/id/eprint/86231/1/86231.pdf https://ir.uitm.edu.my/id/eprint/86231/ |
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| _version_ | 1833078941209853952 |
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| author | Johari, Nur Hanie Abdullah, Wan Nailah Hassan, Hasnisah |
| author_facet | Johari, Nur Hanie Abdullah, Wan Nailah Hassan, Hasnisah |
| author_sort | Johari, Nur Hanie |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | 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. |
| format | Article |
| id | my.uitm.ir-86231 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2023 |
| publisher | Research Management Centre (RMC) |
| record_format | eprints |
| spelling | my.uitm.ir-862312023-10-27T09:55:34Z https://ir.uitm.edu.my/id/eprint/86231/ The propensity for money laundering amongst accountants in Malaysia / Nur Hanie Johari, Wan Nailah Abdullah and Hasnisah Hassan smrj Johari, Nur Hanie Abdullah, Wan Nailah Hassan, Hasnisah Malaysia Money laundering 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. Research Management Centre (RMC) 2023-10 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/86231/1/86231.pdf The propensity for money laundering amongst accountants in Malaysia / Nur Hanie Johari, Wan Nailah Abdullah and Hasnisah Hassan. (2023) Social and Management Research Journal (SMRJ) <https://ir.uitm.edu.my/view/publication/Social_and_Management_Research_Journal_=28SMRJ=29/>, 20 (2): 15. pp. 207-215. ISSN 0128-1089 |
| spellingShingle | Malaysia Money laundering Johari, Nur Hanie Abdullah, Wan Nailah Hassan, Hasnisah The propensity for money laundering amongst accountants in Malaysia / Nur Hanie Johari, Wan Nailah Abdullah and Hasnisah Hassan |
| title | The propensity for money laundering amongst accountants in Malaysia / Nur Hanie Johari, Wan Nailah Abdullah and Hasnisah Hassan |
| title_full | The propensity for money laundering amongst accountants in Malaysia / Nur Hanie Johari, Wan Nailah Abdullah and Hasnisah Hassan |
| title_fullStr | The propensity for money laundering amongst accountants in Malaysia / Nur Hanie Johari, Wan Nailah Abdullah and Hasnisah Hassan |
| title_full_unstemmed | The propensity for money laundering amongst accountants in Malaysia / Nur Hanie Johari, Wan Nailah Abdullah and Hasnisah Hassan |
| title_short | The propensity for money laundering amongst accountants in Malaysia / Nur Hanie Johari, Wan Nailah Abdullah and Hasnisah Hassan |
| title_sort | propensity for money laundering amongst accountants in malaysia / nur hanie johari, wan nailah abdullah and hasnisah hassan |
| topic | Malaysia Money laundering |
| url | https://ir.uitm.edu.my/id/eprint/86231/1/86231.pdf https://ir.uitm.edu.my/id/eprint/86231/ |
| url_provider | http://ir.uitm.edu.my/ |