الإفصاح المحاسبي و دوره في الحد من ظاهرة غسيل الأموال : دراسة ميدانية على مجموعة مختارة من المصارف العراقية

الملخص EN

Money laundering phenomenon is one of the most prominent financial and economic challenges faced by Iraq in the wake of political change experienced by our dear country, and as a result of opening up to the outside world and the accompanying change of shifts, it has poured large amounts of capital to and from Iraq, paving the ground in front of the prevalence of the phenomenon and its emergence as one of the challenges in the banking sector.

This research deals with the phenomenon indicators, methods and ways and means of banking procedures to spread the reduction of which surround and its aftermath.

Find adopted a descriptive and analytical style with the allocation of a questionnaire to solicit the views of five employees of government and private banks in the province of Maysan.

The study found a number of results that the most important phenomenon of the banking system pose a real challenge in Iraq and that it is necessary to work on the control over the adoption of the recommendations of the referenced at the end of the research and so after discussing visions put forward in this regard in the light of the analysis of the results of the questionnaire.