Financial Crime: Hypotheses Development
Achim, M.V. & McGee, R.W. (2023). Financial Crime: Hypotheses Development. In Monica Violeta Achim & Robert W. McGee (Eds.), Financial Crime Community Pulse: A Romanian Survey (pp. xxx-xxx), Switzerland: Springer Brief.
3 Pages Posted: 21 Dec 2022
Date Written: December 3, 2022
Abstract
This chapter discusses the hypotheses development that was used in the study. There were five sets of research hypotheses, referring to: tax compliance; attitude toward accepting cheating on taxes; how the perception of corruption might be related to certain demographic variables, such as gender, age, level of education, professional status, and geographic region; how skills detect the risk of money laundering, taking certain demographic variables into account; and responding to information requests from bank officers.
Keywords: corruption, tax evasion, tax behaviour, gender, age, AML skills, education, Romania
JEL Classification: H26, D73, G18
Suggested Citation: Suggested Citation