Purpose – The purpose of this paper is to gather Indonesian stakeholders' viewpoints of issues arising from Indonesia's recent anti‐money laundering (AML) legislation. Design/methodology/approach – Semi‐structured interviews are conducted to elicit viewpoints about issues raised by Law...

Purpose – Based on semi‐structured interviews with current senior officers of the Indonesian Police Force, Indonesian Attorney General's Office and the Indonesian Financial Transaction Reports and Analysis Centre ( Pusat Pelaporan dan Analisis Transaksi Keuangan), the purpose of this paper...

Three reporting models — Traditional, Western‐narrow and Western‐broad — are scrutinised to delineate the basis of accounting practices for the Pacific Island Countries' (PIC) entities for the years ending 1997–1999. Evidence is obtained about the filing of reports; timeliness of...