Atarek Kamil Ibrahim & Co. Chartered Accountants (hereafter referred to as AKI) is a public accounting firm named after its founder Tuan Haji Atarek Kamil Ibrahim (hereafter referred to as Atarek). The firm offers a wide range of services to its customers since its establishment in 1989. The...

Regarding to the impact of auditor switching on auditor's independence, this issue become an important subject and widely studied in developed countries recently. In spite of the growing concerns of this issue, few studies have been done in Iran to investigate which factors influenced auditor...

Purpose – The purpose of this paper is to examine money laundering cases investigated by the Central Bank of Malaysia under the Anti‐Money Laundering and Anti‐Terrorism Financing Act 2001. Design/methodology/approach – This study analyzes the contents of public releases by the...