Purpose

This study aims to examine the direct and indirect effects of professional commitment, customer risk and independence pressure on money laundering risk judgment among bank analysts.

Design/methodology/approach

This study uses a within-subjects experimental research design and collects primary data via a questionnaire distributed to bank analysts in banking institutions in Malaysia.

Findings

Results show that professional commitment, customer risk and independence pressure significantly influence money laundering risk judgment (i.e. customer due diligence and money laundering reporting). The results also show significant interaction effects between customer risk and independence pressure in influencing money laundering risk judgment.

Practical implications

Professional commitment and situational factors are crucial in putting pressure on bank analysts responsible for performing a thorough check and due diligence to minimize money laundering risk to the bank.

Social implications

As money laundering is lifeblood of crimes, understanding the factors influencing money laundering risk judgment would assist the affected institutions to manage the risk better and contribute towards the fight against crimes.

Originality/value

This study focuses on money laundering risk judgment. It contributes to understanding the competency of the gatekeepers, such as bank analysts, in practicing professional commitment and dealing with situational factors.

中文翻译：

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银行分析师职业承诺、客户风险、独立压力与洗钱风险判断的交互作用

目的

本研究旨在检验专业承诺、客户风险和独立性压力对银行分析师洗钱风险判断的直接和间接影响。

设计/方法/方法

本研究采用受试者内实验研究设计，并通过向马来西亚银行机构的银行分析师分发的问卷收集原始数据。

发现

结果表明，专业承诺、客户风险和独立性压力显着影响洗钱风险判断（即客户尽职调查和洗钱报告）。结果还表明，客户风险和独立性压力在影响洗钱风险判断方面存在显着的交互作用。

实际影响

专业承诺和情境因素对于向负责执行彻底检查和尽职调查以最大程度降低银行洗钱风险的银行分析师施加压力至关重要。

社会影响

由于洗钱是犯罪的命脉，了解影响洗钱风险判断的因素将有助于受影响机构更好地管理风险，为打击犯罪作出贡献。

原创性/价值

本研究侧重于洗钱风险判断。它有助于了解守门人（例如银行分析师）在实践专业承诺和处理情境因素方面的能力。