Revisorns kamp mot penningtvättEn kvalitativ studie om revisorns förutsättningar att identifieraoch rapportera misstänkt penningtvätt

Sammanfattning

Money laundering is a criminal offense and a serious societal problem. Auditors play an important role in detecting and reporting such criminal activities, yet they account for a surprisingly low reporting rate. The aim of this study was to increase understanding of the conditions under which auditors in small Swedish audit firms examine and report suspected money laundering. This was discussed based on the neo-institutional theory and previous research. A qualitative thematic content analysis was used to analyze nine interviews with auditors from small Swedish audit firms. The analysis identified four themes: education, client relationships, reporting obligation, and support structures. Within the theme of education, two subthemes were identified: practical training and mandatory training. Statutory requirements and expectations were identified as subthemes within the theme of reporting obligation. The results of the study showed that participants experienced, e.g. limited practical training, fear of losing valuable clients, and unclear guidelines on how regulations should be applied. These challenges complicated efforts to combat money laundering. The results also highlighted conditions that facilitated the work, including mandatory training, support from colleagues, and the risk of sanction fees from supervisory authorities, which created motivation.