Corporate Social Responsibility Performance and Money Laundering Control Systems: Evidence from Australian Financial Institutions

This study investigates the relationship between money laundering control systems (MLC) and corporate social responsibility performance (CSRP). The moderating effects of use of correspondent banking and tax havens on that relationship are additionally examined. Based on a dataset of 625 firm-year ob...

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Main Author: Jiang, Lu
Format: Thesis
Published: Curtin University 2020
Online Access:http://hdl.handle.net/20.500.11937/81968
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author Jiang, Lu
author_facet Jiang, Lu
author_sort Jiang, Lu
building Curtin Institutional Repository
collection Online Access
description This study investigates the relationship between money laundering control systems (MLC) and corporate social responsibility performance (CSRP). The moderating effects of use of correspondent banking and tax havens on that relationship are additionally examined. Based on a dataset of 625 firm-year observations comprising publicly-listed Australian financial institutions over the 2008–2017 period, a positive and significant relation between firms’ corporate social responsibility performance and the strength of money laundering control systems is observed.
first_indexed 2025-11-14T11:19:38Z
format Thesis
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institution Curtin University Malaysia
institution_category Local University
last_indexed 2025-11-14T11:19:38Z
publishDate 2020
publisher Curtin University
recordtype eprints
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spelling curtin-20.500.11937-819682020-12-11T00:35:44Z Corporate Social Responsibility Performance and Money Laundering Control Systems: Evidence from Australian Financial Institutions Jiang, Lu This study investigates the relationship between money laundering control systems (MLC) and corporate social responsibility performance (CSRP). The moderating effects of use of correspondent banking and tax havens on that relationship are additionally examined. Based on a dataset of 625 firm-year observations comprising publicly-listed Australian financial institutions over the 2008–2017 period, a positive and significant relation between firms’ corporate social responsibility performance and the strength of money laundering control systems is observed. 2020 Thesis http://hdl.handle.net/20.500.11937/81968 Curtin University fulltext
spellingShingle Jiang, Lu
Corporate Social Responsibility Performance and Money Laundering Control Systems: Evidence from Australian Financial Institutions
title Corporate Social Responsibility Performance and Money Laundering Control Systems: Evidence from Australian Financial Institutions
title_full Corporate Social Responsibility Performance and Money Laundering Control Systems: Evidence from Australian Financial Institutions
title_fullStr Corporate Social Responsibility Performance and Money Laundering Control Systems: Evidence from Australian Financial Institutions
title_full_unstemmed Corporate Social Responsibility Performance and Money Laundering Control Systems: Evidence from Australian Financial Institutions
title_short Corporate Social Responsibility Performance and Money Laundering Control Systems: Evidence from Australian Financial Institutions
title_sort corporate social responsibility performance and money laundering control systems: evidence from australian financial institutions
url http://hdl.handle.net/20.500.11937/81968