Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and Audit Fees: Evidence from Financial Institutions
| dc.contributor.author | Lin, Xinrui | |
| dc.contributor.supervisor | Ying Han Fan | en_US |
| dc.contributor.supervisor | Baban Eulaiwi | en_US |
| dc.date.accessioned | 2025-02-11T04:42:27Z | |
| dc.date.available | 2025-02-11T04:42:27Z | |
| dc.date.issued | 2024 | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/97083 | |
| dc.description.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. | en_US |
| dc.publisher | Curtin University | en_US |
| dc.title | Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and Audit Fees: Evidence from Financial Institutions | en_US |
| dc.type | Thesis | en_US |
| dcterms.educationLevel | PhD | en_US |
| curtin.department | School of Accounting, Economics and Finance | en_US |
| curtin.accessStatus | Open access | en_US |
| curtin.faculty | Business and Law | en_US |
| curtin.contributor.orcid | Lin, Xinrui [0000-0002-4789-6639] | en_US |