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This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.

The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.

The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.

The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.

This paper aims to examine the link between the Big Five personality traits and self-efficacy for teamwork, positioning manifest needs as intervening variables. The primary purpose of the analyses is to further develop some of the key variables contributing to team performance.

Relationships were tested with conditional process analysis. The sample includes 315 students from a large university. Likert measures were used to operationalize survey items, which are based on existing scales in the literature.

Each of the Big Five dimensions are related to teamwork self-efficacy (TSE), with manifest needs having significant mediating effects. For example, conscientiousness displayed a positive relationship to TSE, with both the need for affiliation and the need for power acting as significant intervening variables. Such relationships for each personality dimension are discussed fully in the paper.

High functioning teams need members who share a level of self-efficacy for engaging in teamwork. Leaders who must form their teams may find it useful to consider TSE, and the individual attributes that contribute to this important construct. The authors’ examination of the roles of both personality and manifest needs should offer some essential tools for this objective.

This paper contributes to our understanding of the relationship between personality and TSE by investigating manifest needs as process variables.