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研究生(外文):HO, HUI-CHEN
論文名稱(外文):Research on Anti-Money Laundering Behavior of Accounting Practitioners
指導教授(外文):Y.C. George Lin
外文關鍵詞:Accounting PractitionersAnti-Money LaunderingRisk-based ApproachDue DiligenceJob Insecurity
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本研究主要目的旨在探究會計執業人員面對洗錢防制規範之作業行為,進一步探討會計執業人員在洗錢防制的作業執行度,與背景經歷、作業不安全感及知識瞭解度間之關係。透過問卷調查分析後,研究發現假說檢驗結果如下:1)會計執業人員背景經歷對洗錢防制作業執行度之影響,女性高於男性,51歲以上對洗錢防制的作業執行度與知識瞭解度較50歲以下為高。2)會計執業人員對洗錢防制的作業不安全感愈高,作業執行度愈高。3)會計執業人員對洗錢防制的知識瞭解度愈高,作業執行度愈高。4) 會計執業人員對洗錢防制知識瞭解度愈高,可稀釋執行洗錢防制作業的不安全感。
The main purpose of this study is to analyze the operational behavior of accounting practitioners in the face of money laundering prevention regulations, and to further explore the relationship between accounting practitioners' operational execution in money laundering prevention and background experience, job insecurity, and laws knowledge. Through the questionnaire survey, this research found that the hypothesis test results are as follows: 1) The relevance of accounting practitioners' experiences on the execution of money laundering prevention operations, women are higher than men, and over 51 years of age have an understanding of the execution and knowledge of money laundering prevention operations higher than those under the age of 50. 2) The accounting practitioners’ more incessant insecure toward the money laundering prevention operation, the higher the degree of operation execution. 3) The higher the accounting practitioner's legal knowledge of money laundering prevention, the higher the degree of job execution. 4) The higher the accounting practitioners' knowledge of Anti-money laundering and control, the less job insecurity they feel in the execution of money laundering prevention operations.
目 錄 ii
圖 目 錄 iv
表 目 錄 i
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究範圍與目的 3
1.3 研究方法與途徑 4
1.4 研究架構與限制 6
第二章 文獻探討與假說建立 8
2.1洗錢之定義與態樣 8
2.2國際與重要國家洗錢防制之沿革 14
2.3會計執業人員與洗錢防制之關聯 24
2.4會計執業人員對洗錢防制之作業行為 30
2.5會計執業人員對洗錢防制作業不安全感 48
2.6研究假說 49
第三章 研究方法 50
3.1研究對象與程序 50
3.2研究樣本 51
3.3相關變數定義與衡量 52
第四章 研究結果與分析 59
4.1 t檢定與單因子變異數分析 59
4.2 相關係數分析 61
4.3 迴歸分析 62
第五章、結論與建議 64
5.1增強風險評估與基本資料查核 65
5.2降低不安全感與精進洗錢防制新知 67
5.3精確處理可疑交易與強化基本倫理操守 69
參考文獻 71
附錄 79

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