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Keywords: SARS
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2025) 32 (4): 776–789.
Published: 25 December 2024
...Imen Khelil; Achraf Guidara; Hichem Khlif Purpose The purpose of this paper is to investigate the relationship between tax evasion and money laundering and test whether the strength of auditing and reporting standards (SARS) and judicial independence moderate this relationship. Design...
