Forensic-Auditing Capabilities and Self-Reported Recognition of Suspicious Money-Laundering Indicators Among Accounting Professionals in Peru: A Structural and Explainable Machine-Learning Study

This study examines how accounting professionals’ self-reported forensic-auditing capabilities relate to their attitudinal readiness to recognize suspicious anti-money-laundering (AML) indicators, using a transparent hybrid design that combines classical psychometrics, structural equation modeling (...

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Autores principales: Jessica Karina Saavedra-Vasconez, Alexander Fernando Haro Sarango, Eymmy Jimena Grados Lazaro, Estrella Divina Lopez Pantoja, Monica Jhanyra Gamarra Pacaya, Silvia Cachay-Salcedo, Thelma Madian Lazo Pilco
Formato: Artículo
Lenguaje:inglés
Publicado: 2026
Materias:
forensic auditing
anti-money laundering
accountants
public accountants
knowledge and skills
explainable machine learning
structural equation modeling
psychometric validity
ceiling effect
data quality screening
Peru
Lima
Accounting and Financial Management
Crime, Illicit Activities, and Governance
Auditing, Earnings Management, Governance
Acceso en línea:Enlace permanente (DOI o Handle)
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