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Misstankar om penningtvätt: En kvalitativ studie om varför få auktoriserade redovisningskonsulter anmäler misstankar om penningtvätt
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Money laundering suspicions : A qualitative study why few authorized accounting consultants' report suspicions about money laundering (English)
Abstract [sv]

Bakgrund Penningtvätt är en typ av ekonomisk brottslighet där olagligt förtjänta pengar tvättas rena i den lagliga ekonomin. Cirka 130 miljarder kronor penningtvättas årligen i Sverige och eftersom det görs genom den lagliga ekonomin påverkar det samhället. Auktoriserade redovisningskonsulter arbetar nära kunders ekonomi och har tillgång till deras transaktioner. År 2018 anmäldes endast 7 fall av 19 306 av misstankar om penningtvätt från verksamhetsutövare inom revision och bokföring, trots auktoriserade redovisningskonsulters förutsättningar att upptäcka penningtvätt visar statistiken en annan riktning.

Syfte Syftet med studien är att utforska varför auktoriserade redovisningskonsulter anmäler få fall av misstankar om penningtvätt.

Metod Denna kvalitativa studie har främst en deduktiv ansats. Teorierna Beslutsteori, Struktur respektive bedömning, Bedrägeritriangeln och Modiferingsmodellen inom bedrägeri & revision har tillämpats på empiri. Det empiriska materialet har samlats in genom primärdata i form av intervjuer och har sedan analyserats med en tematisk analysmetod.

Slutsats Studiens resultat visar flera olika anledningar varför få fall av misstankar om penningtvätt anmäls av auktoriserade redovisningskonsulter. Anledningarna kan vara att auktoriserade redovisningskonsulter har för lite kunskap och förståelse om penningtvätt samt att de bedömer bort risker i ett för tidigt skede. Studien bidrar med att uppmärksamma auktoriserade redovisningskonsulter om penningtvätt och hur förändringar bör ske för att kunna öka antalet anmälningar.

Abstract [en]

Introduction Money laundering is a kind of financial crime, illegal earned money is washed through the legal economy. About 130 billion SEK is money laundered annually in Sweden and since the money laundry is done through the legal economy it affects the society at large. Authorized accounting consultants work closely with customers’ finances and they have access to their transactions. In 2018 there were 19 306 suspicions of money laundering that were reported. Only 7 of these cases were reported by operators in auditing and accounting, despite the fact the authorized accounting consultants have the preconditions to detect money laundering even though statistics shows otherwise.

Purpose The purpose of the study is to explore why authorized accounting consultants reports only a few cases of money laundering suspicions.

Method This qualitative study mainly has a deductive approach. The theories used throughout the study are Decision theory, Structure and judgement, The fraud triangle and The modification model in fraud and auditing. These theories have been applied to empirical data throughout the study. The empirical data has been collected through primary data, interviews, which has been analysed with a thematic analysis method.

Conclusion The study shows several different reasons why only a few cases of money laundering suspicions are reported by authorized accounting consultants. The reasons for the few reports of money laundering may be that authorized accounting consultants lack knowledge and understanding of money laundering. Risk assessment at an early stage is another contributing factor. The study coerces authorized accounting consultants to pay closer attention to money laundering and how changes should take place in order to increase the number of reports.

Place, publisher, year, edition, pages
2019. , p. 54
Keywords [en]
Money laundering Authorized accounting consultants Fraud Operator Customer due diligence
Keywords [sv]
Penningtvätt Auktoriserade redovisningskonsulter Bedrägeri Verksamhetsutövare Kundkännedom
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-159765ISRN: LIU-IEI-FIL-G--19/02068--SEOAI: oai:DiVA.org:liu-159765DiVA, id: diva2:1344385
Subject / course
Bachelor Thesis in Business Administration (Kandidatuppsats i Företagsekonomi)
Presentation
2019-06-04, Linköping, 14:00 (Swedish)
Supervisors
Examiners
Available from: 2019-08-22 Created: 2019-08-20 Last updated: 2019-08-22Bibliographically approved

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