Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and Audit Fees: Evidence from Financial Institutions
The thesis consists of three essays addressing challenges faced by financial institutions in Australia and China, focusing on income shifting, anti-money laundering (AML) disclosure, audit pricing, and litigation risk. It examines how income shifting impacts audit fees in Australian firms and how AM...
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| Format: | Thesis |
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Curtin University
2024
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| Online Access: | http://hdl.handle.net/20.500.11937/97083 |
| _version_ | 1848766219646140416 |
|---|---|
| author | Lin, Xinrui |
| author_facet | Lin, Xinrui |
| author_sort | Lin, Xinrui |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | The thesis consists of three essays addressing challenges faced by financial institutions in Australia and China, focusing on income shifting, anti-money laundering (AML) disclosure, audit pricing, and litigation risk. It examines how income shifting impacts audit fees in Australian firms and how AML disclosure affects litigation risk and audit fees in Chinese institutions. The essays highlight the economic consequences of tax crime, money laundering, and related financial secrecy across both countries. |
| first_indexed | 2025-11-14T11:47:40Z |
| format | Thesis |
| id | curtin-20.500.11937-97083 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:47:40Z |
| publishDate | 2024 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-970832025-02-11T04:42:27Z Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and Audit Fees: Evidence from Financial Institutions Lin, Xinrui The thesis consists of three essays addressing challenges faced by financial institutions in Australia and China, focusing on income shifting, anti-money laundering (AML) disclosure, audit pricing, and litigation risk. It examines how income shifting impacts audit fees in Australian firms and how AML disclosure affects litigation risk and audit fees in Chinese institutions. The essays highlight the economic consequences of tax crime, money laundering, and related financial secrecy across both countries. 2024 Thesis http://hdl.handle.net/20.500.11937/97083 Curtin University fulltext |
| spellingShingle | Lin, Xinrui Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and Audit Fees: Evidence from Financial Institutions |
| title | Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and
Audit Fees: Evidence from Financial Institutions |
| title_full | Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and
Audit Fees: Evidence from Financial Institutions |
| title_fullStr | Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and
Audit Fees: Evidence from Financial Institutions |
| title_full_unstemmed | Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and
Audit Fees: Evidence from Financial Institutions |
| title_short | Anti-Money Laundering Disclosure, Income Shifting, Litigation Risks and
Audit Fees: Evidence from Financial Institutions |
| title_sort | anti-money laundering disclosure, income shifting, litigation risks and
audit fees: evidence from financial institutions |
| url | http://hdl.handle.net/20.500.11937/97083 |