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Money laundering and audit fees

Money laundering and audit fees

 Habib, Ahsan.
 2017.
 p. .427-459. English
Hoạt động tài chính.Finance Activities.Audit fees.Social capital.Audit risk.Đầu tư xã hội.Money laundering.Phí kiểm toán.+ 2 từ khóa
Tác giả CN Habib, Ahsan.
Nhan đề Money laundering and audit fees / Ahsan Habib, Mostafa Monzur Hasan, Ahmed Al Hadi.
Thông tin xuất bản 2017.
Mô tả vật lý p. .427-459.
Tóm tắt We investigate the association between state-level money laundering sentences and audit fees in the US. Money laundering measures a broad category of offenses involving financial transactions using funds or monetary instruments gained through criminal activities and tax evasion. We find that firms headquartered in US states with high rates of money laundering sentences pay more audit fees. Our results suggest that auditors incorporate, as a fee premium, the higher risks involved when clients operate in those states. Our result remains robust to alternative specifications of money laundering proxies, and to the inclusion of a number of firm-level and state-level control variables. We also conduct two-stage least squares and propensity score matching analysis to mitigate the endogeneity problem that might arise from omitted variables, reverse causality, or model misspecification problems.
Thuật ngữ chủ đề Hoạt động tài chính.
Thuật ngữ chủ đề Finance Activities.
Từ khóa tự do Audit fees.
Từ khóa tự do Social capital.
Từ khóa tự do Audit risk.
Từ khóa tự do Đầu tư xã hội.
Từ khóa tự do Money laundering.
Từ khóa tự do Phí kiểm toán.
Từ khóa tự do Rửa tiền.
Từ khóa tự do Rủi ro kiểm toán.
Tác giả(bs) CN Hadi, Ahmed AL.
Tác giả(bs) CN Hasan, Mostafa Monzur.
Nguồn trích Accounting and Business Research- Vol.48, No.4
MARC
Hiển thị đầy đủ trường & trường con
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044[ ] |a enk
100[1 ] |a Habib, Ahsan.
245[1 0] |a Money laundering and audit fees / |c Ahsan Habib, Mostafa Monzur Hasan, Ahmed Al Hadi.
260[ ] |c 2017.
300[1 0] |a p. .427-459.
520[ ] |a We investigate the association between state-level money laundering sentences and audit fees in the US. Money laundering measures a broad category of offenses involving financial transactions using funds or monetary instruments gained through criminal activities and tax evasion. We find that firms headquartered in US states with high rates of money laundering sentences pay more audit fees. Our results suggest that auditors incorporate, as a fee premium, the higher risks involved when clients operate in those states. Our result remains robust to alternative specifications of money laundering proxies, and to the inclusion of a number of firm-level and state-level control variables. We also conduct two-stage least squares and propensity score matching analysis to mitigate the endogeneity problem that might arise from omitted variables, reverse causality, or model misspecification problems.
650[0 0] |a Hoạt động tài chính.
650[0 0] |a Finance Activities.
653[0 ] |a Audit fees.
653[0 ] |a Social capital.
653[0 ] |a Audit risk.
653[0 ] |a Đầu tư xã hội.
653[0 ] |a Money laundering.
653[0 ] |a Phí kiểm toán.
653[0 ] |a Rửa tiền.
653[0 ] |a Rủi ro kiểm toán.
700[1 ] |a Hadi, Ahmed AL.
700[1 ] |a Hasan, Mostafa Monzur.
773[ ] |t Accounting and Business Research |g Vol.48, No.4
890[ ] |a 0 |b 0 |c 0 |d 0
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