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    Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and Audit Fees: Evidence from Financial Institutions

    Lin X 2024 Public.pdf (1.936Mb)
    Access Status
    Open access
    Authors
    Lin, Xinrui
    Date
    2024
    Supervisor
    Ying Han Fan
    Baban Eulaiwi
    Type
    Thesis
    Award
    PhD
    
    Metadata
    Show full item record
    Faculty
    Business and Law
    School
    School of Accounting, Economics and Finance
    URI
    http://hdl.handle.net/20.500.11937/97083
    Collection
    • Curtin Theses
    Abstract

    The thesis consists of three essays addressing challenges faced by financial institutions in Australia and China, focusing on income shifting, anti-money laundering (AML) disclosure, audit pricing, and litigation risk. It examines how income shifting impacts audit fees in Australian firms and how AML disclosure affects litigation risk and audit fees in Chinese institutions. The essays highlight the economic consequences of tax crime, money laundering, and related financial secrecy across both countries.

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