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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