Purpose

The purpose of this study is to examine the effect of board characteristics on money laundering in Iranian listed companies.

Design/methodology/approach

This was a descriptive-correlational study, and in terms of purpose, it was an applied research. The statistical population of this study was all companies listed in Tehran Stock Exchange during the years 2012-2018. A sample of 150 companies was selected by screening method. Data analysis and hypothesis testing were performed using logistic regression and Eviews 10.

Findings

The results indicated that the board bonus and CEO duality (chief executive officer duality) had a significant effect on money laundering. CEO gender also had a significant effect on money laundering.

Originality/value

Sound management of risks related to money laundering by the board of directors is associated with stability, soundness and overall health of a country's financial system, which enables the integrity of the international financial system by meeting the Basel Committee goals, including strengthening the regulations, monitoring and improving current procedures, promoting financial stability and maintaining and enhancing a good corporate reputation; however, banks and other financial institutions are exposed to more serious risks, especially the reputation risk, operational risk, etc., if management does not play an effective role in the fight against money laundering. If management considers efficient and risk-driven policies and procedures in the fight against money laundering, then many problems and losses as well as many costs, including failure to collect receivables and to bring legal proceedings, can be prevented.

中文翻译：

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调查董事会特征对洗钱的影响：来自伊朗上市公司的证据

目的

这项研究的目的是检验伊朗上市公司董事会特征对洗钱的影响。

设计/方法/方法

这是一个描述性的相关研究，就目的而言，它是一个应用研究。该研究的统计人群为2012-2018年在德黑兰证券交易所上市的所有公司。通过筛选方法选择了150家公司的样本。使用logistic回归和Eviews 10进行数据分析和假设检验。

发现

结果表明，董事会奖金和首席执行官的双重性（首席执行官双重性）对洗钱有重大影响。首席执行官的性别也对洗钱产生了重大影响。

创意/价值

董事会对洗钱相关风险的合理管理与一个国家金融体系的稳定性，健全性和整体健康状况相关，这可以通过实现巴塞尔委员会的目标（包括加强法规，监督和监督）来实现国际金融体系的完整性。改善现行程序，促进财务稳定，维持和​​提高良好的企业声誉；但是，如果管理层在反洗钱斗争中没有发挥有效作用，银行和其他金融机构将面临更严重的风险，尤其是声誉风险，运营风险等。如果管理层在打击洗钱活动中考虑有效且以风险为导向的政策和程序，那么就会出现许多问题和损失以及许多成本，