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• W4213100917 abstract "Purpose This study aims to assess the relationship between intellectual and social capital and financial statement fraud and money laundering of Iraqi firms before and after the emergence of the Islamic State of Iraq and Syria (ISIS). In other words, this paper seeks to answer the question of “whether the intellectual and social capital can contribute favourably to fraud in financial statements and money laundering or not.” Design/methodology/approach For the study, the multivariate regression model is used for hypothesis testing. Research hypotheses have also been examined using a sample of 35 listed firms on the Iraqi Stock Exchange during 2012–2018, using the panel data technique-based multivariate regression pattern and fixed-effect model. Findings The results show a negative and significant relationship between social capital and intellectual capital, fraud in financial statements and money laundering. Besides, the results indicate a positive and significant effect of the interactive variable of ISIS on the relationship between social and intellectual capital and fraud in financial statements and money laundering. Originality/value Since this paper is the first study on such a topic in the emergent markets, it provides helpful information for the users, analysts and legal institutions about intellectual capital and social capital that contributes significantly to fraud and money laundering of business units. Moreover, the study results help the development of science and knowledge in this field and fill the existing gap in the literature." @default.
• W4213100917 created "2022-02-24" @default.
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• W4213100917 date "2022-02-16" @default.
• W4213100917 modified "2023-10-03" @default.
• W4213100917 title "The effect of social and intellectual capital on fraud and money laundering in Iraq" @default.
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• W4213100917 doi "https://doi.org/10.1108/jmlc-12-2021-0142" @default.
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