... of audit in the detection and reporting of money laundering in Iran. It also aims to assess the implications of expectations gap for the reliability of data provided to the Financial Action Task Force (FATF) in its blacklisting policy. Questionnaires were administered to auditors to determine...

...Vahid Molla Imeny; Simon D. Norton; Mahdi Salehi; Mahdi Moradi Purpose This study aims to identify the sources of laundered money in Iran and the destinations to which it is transferred, independently verified by auditors. Based on such data, the study aims to develop a simple model of endogenous...

... for the practice of financial crime compliance in banking institutions. Iran Turkey United States Money laundering OFAC Sanctions law Financial crime This paper highlights the expanding scope of US sanctions laws and the challenges for banks in complying with them. In particular, it shows...

.... So, money laundering as a way of diversion of the origin of the illegal gains into legitimate currency or other assets has been criminalized in most of the countries, including in Iran. Before criminalization of money laundering, there were different laws which referred to the case without referring...

... of the controversial Iranian nuclear program and the imposition of economic and financial sanctions on Iran will lead to the termination of many contracts between companies from Europe and the West and Iran, therefore, a viable solution must exist to address the rights and remedies of foreign investors. This article...

...Mansour Rahmdel Traces the basis for forfeiture of illicit gains from drug trafficking in Iranian law, with special emphasis on the new Bill of Law on Money Laundering in Iran. Outlines the rules for the confiscation of illegal funds or incomes that do not have all the elements of laundering...