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The Role of Forensic Accounting in Combating Money Laundering in Ghana.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	The Role of Forensic Accounting in Combating Money Laundering in Ghana./
Author:	Wayo, Abubakari.
Description:	1 online resource (182 pages)
Notes:	Source: Dissertations Abstracts International, Volume: 84-10, Section: A.
Contained By:	Dissertations Abstracts International84-10A.
Subject:	Criminology. -
Online resource:	click for full text (PQDT)
ISBN:	9798379407759

The Role of Forensic Accounting in Combating Money Laundering in Ghana.
Wayo, Abubakari.

The Role of Forensic Accounting in Combating Money Laundering in Ghana. - 1 online resource (182 pages)

Source: Dissertations Abstracts International, Volume: 84-10, Section: A.

Thesis (Ph.D.)--Northcentral University, 2023.

Includes bibliographical references

Dirty money typically flows to nations like Ghana with fewer restrictions and stringent security procedures. As a result, criminal activities and "dirty money" distribution affect resource distribution globally. Large movements of dirty money distort asset values, interest rates, and currency rates and send the wrong signals to decision-makers. Money laundering is a significant global problem threatening every country around the world. Money launderers exploit the financial system to launder their illicit funds and further their organized crime. Forensic accounting techniques are one of the various approaches and strategies used to combat the money laundering menace. The purpose of this quantitative correlational study aimed to investigate the relationship between money laundering and forensic accounting techniques. The theoretical foundation for this study was the rational choice theory (RCT). An online survey instrument used in this study contained 28 items on five-point Likert-type scale. This study investigated the corresponding hypotheses and addressed three research questions. Qualtrics, a tool for managing online surveys, was used to collect data. There were 217 participants sampled from members of the Internal Auditors Association of Ghana, internal auditors working in public sector organizations in Ghana. The study's results were via simple and multiple linear regression analyses. There were two independent variables, forensic accounting techniques and the annual approved budget for combating money laundering, and one dependent variable: money laundering. The study found a strong negative correlation and statistically significant relationship r = -.913, p < .001 between forensic accounting techniques and money laundering using a significance of p < 0.05. As forensic accounting techniques increase, the level of money laundering decreases. However, with an R² of 0.834, the results indicate that more factors of 17.6% influence forensic accounting techniques beyond money laundering.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798379407759Subjects--Topical Terms:

563146
Criminology.
Subjects--Index Terms:

Advance accountingIndex Terms--Genre/Form:

554714
Electronic books.

The Role of Forensic Accounting in Combating Money Laundering in Ghana.
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504 $a Includes bibliographical references
520 $a Dirty money typically flows to nations like Ghana with fewer restrictions and stringent security procedures. As a result, criminal activities and "dirty money" distribution affect resource distribution globally. Large movements of dirty money distort asset values, interest rates, and currency rates and send the wrong signals to decision-makers. Money laundering is a significant global problem threatening every country around the world. Money launderers exploit the financial system to launder their illicit funds and further their organized crime. Forensic accounting techniques are one of the various approaches and strategies used to combat the money laundering menace. The purpose of this quantitative correlational study aimed to investigate the relationship between money laundering and forensic accounting techniques. The theoretical foundation for this study was the rational choice theory (RCT). An online survey instrument used in this study contained 28 items on five-point Likert-type scale. This study investigated the corresponding hypotheses and addressed three research questions. Qualtrics, a tool for managing online surveys, was used to collect data. There were 217 participants sampled from members of the Internal Auditors Association of Ghana, internal auditors working in public sector organizations in Ghana. The study's results were via simple and multiple linear regression analyses. There were two independent variables, forensic accounting techniques and the annual approved budget for combating money laundering, and one dependent variable: money laundering. The study found a strong negative correlation and statistically significant relationship r = -.913, p < .001 between forensic accounting techniques and money laundering using a significance of p < 0.05. As forensic accounting techniques increase, the level of money laundering decreases. However, with an R² of 0.834, the results indicate that more factors of 17.6% influence forensic accounting techniques beyond money laundering.
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653 $a Forensic accounting
653 $a Ghana
653 $a Internal auditors
653 $a Money laundering
653 $a Dirty money
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