Vol. 10 (03) pp. 535-548 DOI: 10.21474/IJAR01/14416

THE ROLE OF JUDICIAL ACCOUNTING AND ITS IMPACT IN REDUCING THE PHENOMENON OF MONEY LAUNDERING

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  • Faculty of College of Administrative Technology, Southern Technical University, Iraq.
  • Researcher: Osmania University- Business Management and Commerce College, India.
  • Ph.D. Student Putra business school, University Putra Malaysia, Malaysia.
  • Researcher: Faculty of Economics and Administrative Sciences,Yarmouk University, Jordan.
  • Ph.D. Student Putra business school, University Putra Malaysia, Malaysia.
  • Iraqi Ministry of oil / Basra Oil Company.
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Abstract

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.

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How to Cite This Article

Hayder Jerri Mohsin, Laith Yousef Bani Hani, Noor Aldeen Kassem Al-Alawnh, Huthefh Mohammed Al-Ali, Ashraf Hamad Al-Khalaileh and Wassan Qasem Qased (2022); THE ROLE OF JUDICIAL ACCOUNTING AND ITS IMPACT IN REDUCING THE PHENOMENON OF MONEY LAUNDERING, International Journal of Advanced Research (IJAR), 10 (03), 535-548, ISSN 2320-5407. DOI: https://doi.org/10.21474/IJAR01/14416

Corresponding Author

Hayder Jerri Mohsin
Faculty of College of Administrative Technology, Southern Technical University, Iraq.

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