Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Relationship between Money Laundering and Infrastructure Quality with the Moderating Effect of Audit and Reporting Standards in Companies Accepted in the Tehran Stock Exchange

Document Type : Original Article

Author
morteza alizadeh
Senior Expert of Accounting, Ramhormoz Branch, Islamic Azad University, Ramhormoz, Iran.
Abstract
The purpose of the current research is to investigate the relationship between money laundering and infrastructure quality with the moderating effect of the power of auditing and reporting standards. This research is descriptive in nature and methodology, and applied in terms of objective. Since the current research analyzes the existing state of variables by collecting information from past data, it is categorized as a descriptive study of the ex-post facto type. In conducting this research, 3 hypotheses were formulated, and 122 companies were selected through systematic elimination sampling for the 8-year period between 2015 and 2022. The data related to the research variables were collected and analyzed using the Eviews statistical software after being compiled in Excel. The results from testing the hypotheses indicated that there is a significant direct relationship between money laundering and infrastructure quality. There is also a relationship between money laundering and infrastructure quality with the moderating effect of auditing standards. Furthermore, a significant direct relationship exists between money laundering and infrastructure quality with the moderating effect of reporting
Keywords
Money Laundering
Infrastructure Quality
Power of Auditing Standards
Reporting

Subjects