Personal responsibility and knowledge about money laundering: a study with Brazilian accountants Available to Purchase

Jonatas Dutra Sallaberry Professor at Federal University of Paraná and Forensic Investigator of the Federal Prosecutor’s Office. PhD in Accounting at Federal University of Santa Catarina (Brazil) and University of Murcia (Spain). Research fraud and reporting channels, controls in the public sector and accounting.

Lauren Dal Bem Venturini PhD Candidate at Federal University of Santa Catarina. Master in Accounting at Federal University of Rio Grande do Sul. Her current research interests are auditing and technology.

Isabel Martínez-Conesa Full Professor at the Department of Financial Economics and Accounting at the University of Murcia. She holds a PhD in Economic and Business Sciences from the University of Murcia 1993 (Extraordinary Prize). She specializes in the fields of accounting and finance, more specifically in international financial analysis and corporate social responsibility.

Leonardo Flach Professor at Federal University of Santa Catarina. Post doctorate at Massachusetts Institute of Technology (MIT/USA). Full Professor at Federal University of Santa Catarina. Doctor in Business Administration (UFRGS/Freie Universität Berlin). His current research interests are quantitative methods applied in accounting and finance, auditing, accounting, business valuation and capital markets.