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The purpose of this study is to examine the impact of anti-money laundering (AML) regulations on accrual earnings management (AEM) and real earnings management (REM) in Iran’s emerging capital market.

The panel data regression is used to testing hypotheses. The sample includes 2,020 data and 202 companies listed on the Tehran Stock Exchange (TSE) over a period of ten years from 2012 to 2021. Also, the companies covered in this study include financial and nonfinancial companies. Furthermore, the data related to the research variables were extracted from the annual financial statements and the TSE database.

The results show that compliance with AML regulations leads to a reduction in AEM and REM. In other words, companies with higher money laundering (ML) tend to manage their earnings, which is in line with agency theory.

This study has implication for policymakers and regulators, auditors and managers. Considering the negative impact of AML regulations on earnings management (EM), Iranian auditing firms need to emphasize on the full implementation of AML regulations in TSE. Also, the results of this research may aid policymakers and regulators to detect financial crimes through accounting signals.

To the best of the authors’ knowledge, this is the first study in an Iran capital market to examine the impact of AML regulations on EM in financial and nonfinancial companies. Previous research has not controlled for the effects of financial companies. Prior studies have not examined the effects of financial companies. In addition, this study differentiates itself from previous studies by introducing a new method for measuring the independent ML variable based on auditor opinions. The obtained data can aid international bodies to better understand compliance with ML regulations in Iran and can reduce their concerns in negotiations.

This research aimed to describe and examine the effects of war followed by forced displacement on Syrian mothers and their children in terms of Reuben Hill's Family Stress Theory and identify essential elements to consider in social work practice with this population.

Semi-structured interviews were conducted with 19 Syrian mothers living in the United Arab Emirates (UAE). A thematic analysis at both a semantic and latent level was completed. A case study – “Noor” – was developed to offer insight into one Syrian woman's experiences and response to war-related stressors and displacement.

The findings from the analysis of the interviews and case study indicated that for Syrian families displaced by conflict the traumas of war were compounded by ongoing and multiple emotional and practical stressors, with ongoing experiences of “loss” being the significant stressor. Giving context to these findings highlights the demand and impost on the host countries, in this study, the UAE, to continue their significant humanitarian efforts to Syrian families.

These findings will assist social workers, humanitarian organisations and their staff and others working with Syrian families, to respond more effectively.

There is no research in evidence in the professional literature that addresses the effects of war on displaced Syrian families in terms of Reuben Hill's Family Stress Theory.

This study aims to offer a holistic halal cosmetic consumption framework by describing the current knowledge about halal cosmetics and presenting new directions for future research.

The theory, method and context–attributes, decision and outcome systematic review framework was used in this study. This study addresses the halal cosmetics literature published in the Scopus database: nonpredatory journals between 2010 and 2021.

This study found seven antecedent categories that affect four halal cosmetics consumption decisions. Those decisions led to three outcomes. In addition, behavioral theories were identified as the most frequent theory used to explain this phenomenon in personal and business settings.

To the best of the authors’ knowledge, this is the first systematic review of halal cosmetics consumption. This study explores the relevant theories, contexts, methods, antecedents and consumer decisions. Therefore, this study offers important insights into this phenomenon.