IDEAS home Printed from https://ideas.repec.org/a/eme/jfcpps/jfc-03-2023-0068.html
   My bibliography  Save this article

Personal responsibility and knowledge about money laundering: a study with Brazilian accountants

Author

Listed:
  • Jonatas Dutra Sallaberry
  • Lauren Dal Bem Venturini
  • Isabel Martínez-Conesa
  • Leonardo Flach

Abstract

Purpose - This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants. Design/methodology/approach - The research was developed with responses from 381 Brazilian accounting professionals through a survey, statistically analyzed using structural equations. Findings - The results indicate that personal responsibility directly affects the levels of intrinsic knowledge and knowledge about signs of money laundering; however, the different dimensions of knowledge were not related to each other. Practical implications - From these results, organizations can clarify the individual about their responsibility, optimizing the use of training and mitigating costs, with greater sustainability and security for the organization, employees and business partners. Social implications - The results contribute to the construction and modeling of latent constructs on money laundering knowledge, with validity, reliability and statistical significance. Originality/value - This research discusses and empirically explores the knowledge about money laundering of the accountants’, one of the main explanatory factors of whistleblowing in business.

Suggested Citation

  • Jonatas Dutra Sallaberry & Lauren Dal Bem Venturini & Isabel Martínez-Conesa & Leonardo Flach, 2023. "Personal responsibility and knowledge about money laundering: a study with Brazilian accountants," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 31(3), pages 667-680, July.
    • Handle: RePEc:eme:jfcpps:jfc-03-2023-0068
    DOI: 10.1108/JFC-03-2023-0068
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JFC-03-2023-0068/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JFC-03-2023-0068/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/JFC-03-2023-0068?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jfcpps:jfc-03-2023-0068. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.