دور الإفصاح المحاسبي في القوائم المالية المنشورة في الحد من غسيل الأموال والممارسات غير القانونية في الدول النامية

Abstract

Abstract This study aimed at knowing the role of accounting disclosure in published financial reports in curbing money laundering and other illegal practices. And the study gained its importance from the starting off of published financial tables which are characterized by a degree of disclosure which are only made by financial institutions that can curb money laundering operations and illegal practi ces. The study problem lies in answering the following questions: - 1. Is disclosure of financial reports sufficient to make knowledge of laundered money possible? 2. Are the applied accounting systems by firms and financial institutions capable of finding out i f there is money laundering or not? 3. Do the rules, regulations and financial and monetary polices adopted by the banks have the effectiveness and the efficiency that prevent money laundering? 4. Is there an effective preliminary coordination between the financ ial and banking systems to discover money laundering? 5. Are there clear standards adopted by the states and financial and banking organizations to define and specify the essence of money laundering? 6. Is there a role for audit to ascertain the presence of suff icient amount of declaration in information received in the financial report? 7. What are the controls that the Central Bank can put and which the commercial banks can be obliged to follow in curtailing money laundering processes? In the light of the study,

roblem and its goals the following hypothesis's were shaped and they were tested, and results and recommendations were extracted:

The first hypothesis: Disclosure in financial reports is insufficient which makes the knowledge of laundered money impossible. The second hypothesis: There is a relation with statistical significance between increase and decrease of laundered money or the opposite, and the financial rules and regulations and the financial and monetary polices of the central bank of the Sudan. The third Hypothesis: There are no clear standards in the states and financial and banking organizations to discover money laundering. Whereas the researcher designe d the questionnaire, used it and applied it on a random sample from the study population, then treating the data and analysis of the study results, through the statistical analysis programme (SPSS) using the descriptive and analytical statistics methods to depict the sample and test the hypothesis's . The study adopted a mixed method that combines the deductive and in feral methods that is based on secondary sources and the descriptive analytical method. The study arrived at a number of Findings the most imp ortant of which are: -

- Concentration on accounting disclosure in reports, and banks' published lists helps in discovering and combating money laundering. 2 - Accounting declaration in reports and published financial lists of banks is insufficient for discoverin

money - laundering processes. 3 - Rules regulations, circulars and financial and monetary polices issued by the central Bank of the Sudan to the commercial banks have a role in combating money laundering if these banks apply them in full. 4 - There are no accounti ng standards to combat money laundering by financial and banking corporations. 5 - The efforts of developing countries in combating money laundering are insufficient. In the light of the Findings arrived at by the researcher, he recommends the following: - 10 1. The necessity for obligation with accounting disclosure at the time of the preparation and publication of the reports and the financial lists of commercial banks and other financial institutions. 2. The necessity for obligation with rules, regulations and circula rs issued by the Central Bank about combating money laundering. 3. The necessity to abide by the international accounting standards and the Islamic Financial Institutions standards. 4. Adherence to values, norms, morals, holy faith and Islamic Sharia which restr ains us from the dangers and damages of the crime of money laundering, and this through the implanting of financial and Islamic rules in our financial and economic dealings.