Purpose: This paper aims to analyze the money laundering process itself, how cryptocurrencies have been integrated into this process, and how regulatory and government bodies are responding to this new form of currency. Design/methodology/approach: This paper is a theoretical paper that...

Purpose – The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption. Design/methodology/approach – This relationship is studied by performing a cross‐country analysis using public data to measure...