Finansmarknadens förebyggande arbete mot penningtvätt efter revisionspliktens avskaffande : En kvalitativ studie om hur det förebyggande arbetet mot penningtvätt har påverkats bland finansmarknadens aktörer

Detta är en Uppsats för yrkesexamina på avancerad nivå från Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälle

Sammanfattning: The Swedish financial market is responsible for detecting and preventing money laundering and other economic crimes. The first money laundering directive indicates that this type of crime has affected credit institutions for several years. In the same pace as the development of this crime, the reporting obligation of the financial market also came to include auditors. Since the abolition obligation of small companies in 2010, the financial market has lost a quality assurance and crime prevention body. The purpose of this study is to describe and increase the understanding of the financial market preventive work against money laundering and how it has been affected after the abolition of the audit obligation. This is achieved through a qualitative study in which the preventive work against money laundering by the financial market is analyzed. The study is based on an inductive approach where the collected empirical data is based on semi-structured interviews. The empirical material has been analyzed on the basis of a thematic analysis that is based on the analytic themes of the study and the presented analysis model. Finally, the analysis and conclusions of the study have resulted in how the preventive measures against money laundering have changed after the abolition of the audit obligation. The financial market work against money laundering has not undergone any major changes since the reform. The study contributes to an understanding of how the financial markets stakeholders are affected by the abolition of the audit obligation and a possible reintroduction. The result that has been presented contributes to theory as a result of increased understanding regarding the impact of the audit obligation on the existing stakeholder relationship, as well as the information asymmetry that exists between credit institutions and companies. 

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